Radio and television tax to be levied from 2018 onwards
With their narrow “yes” vote on the new Radio and Television Act in June, voters approved a new licensing fee system. The details of its implementation are now being finalized. The Federal Office of Communications (OFCOM) has opened the public comment period for the ordinance.
The provisions regulate the system change from the reception fee to the radio and television levy. The amendments to the law and ordinances are expected to come into force in mid-2016, Bakom announced on Tuesday. However, the change from the reception fee to the radio and television levy will take place later, probably in mid-2018 or early 2019. Bakom justifies this with the complex preparatory work. A tender procedure will be carried out to determine the new collection agency. Once the contract has been awarded, the survey agency will have to establish itself and set up the necessary infrastructure, according to the report on the hearing. In particular, it would have to create the technical conditions to receive and process the data from the relevant authorities. A test phase is also planned.
Maximum 400 francs for households
The exact amount that households and companies will have to pay in the future also remains open. As today, the Federal Council will determine the amount. In order to ensure that the calculation is based on current data, it will only set the amount shortly before the system change, writes Bakom. The household levy is to be a maximum of CHF 400, as announced before the vote. The Federal Council will also determine the tariff categories for companies at a later date. Companies with sales of between 500,000 and 999,999 francs are expected to fall into the lowest tariff category and pay a levy of 400 francs, according to the report. Companies that fall into this tariff category will be exempt from the levy upon request if they prove that the levy would amount to more than 10 percent of their profit or that they have made a loss.
Levy for enterprise groups
Companies that are registered with the tax administration in the register of persons liable to pay VAT are subject to the tax obligation. These can be independent entities or VAT groups. An existing VAT group should also be able to merge with other controlled companies to form a business tax group, which then pays only one tax. However, it would not be possible to split up an existing VAT group solely for the purposes of the corporate levy.
Exemption from the levy only without devices
The ordinance also regulates the possibility of deregistration for a limited period. Households without devices such as radios, televisions, computers and cell phones can be exempted from the levy for five years. If no such equipment is available in a household, the requirement for exemption from the levy is met. If such a device is available, however, the household must pay - regardless of whether the device is actually used for radio and television consumption. Deaf-blind persons and diplomats do not have to pay the fee.
More money for local radio and television stations
The ordinance also regulates the details of how the surplus from reception fees, which could not be distributed in recent years, is to be used. According to the Radio and Television Act, part of this must be used for local radio and television stations. A total of 45 million Swiss francs is to be made available to the stations for training and further education as well as for the digital production and distribution of their programs. They will now only have to finance at least 20 to 30 percent of their programs themselves instead of 30 to 50 percent. The adjustment of the self-financing level is a consequence of the increase in the share of fees for the local stations. According to the new law, they will now receive 4 to 6 percent instead of the previous 4 percent. The Federal Council will probably decide next spring by how much the share of the levy will be increased within this range, writes Bakom. (SDA)
