Switzerland - RTV Corporate Fee Clarification
Further to a previous report we can now bring you news that the Swiss Federal Tax Administration (FTA) have issued a significant clarification.
It was previously understood that from 1 January 2019, with the introduction of the new Radio and Television Law, the Radio and Television corporate fee (RTV) will no longer be dependent on whether or not a taxpayer possesses a broadcasting device.
Further, from this date, all Swiss and foreign companies registered for Swiss VAT with a yearly worldwide turnover exceeding CHF 500,00, will have to automatically have to pay the RTV.
However, it has now been clarified that businesses without a registered office, domicile or permanent establishment in Swiss territory will not have to pay any fee.
Should you require any VAT assistance in Switzerland, or require any international VAT assistance, please contact us.