From 1 January 2019, the new device-independent levy for radio and television (RTV levy) will be charged to households and businesses.

The device-independent levy replaces the recipient-dependent levy, which expires at the end of 2018.

Companies subject to VAT in Switzerland with a worldwide turnover of CHF 500,000 are automatically subject to the radio and TV tax and automatically receive a corresponding annual invoice from the Federal Tax Administration (FTA).

The corresponding notification of the FTA can be found here.