Switzerland: Non resident VAT taxpayer does not need to pay TV charge as from 1.1.2019


FTA – Tax liability for radio and television business levies

Bern, 30.08.2018 – Only companies with their registered office, domicile or permanent establishment in Switzerland subject to VAT are subject to the business tax for radio and television. Companies without a registered office, domicile or permanent establishment in Switzerland that are subject to Swiss VAT, however, do not have to pay a business tax for radio and television. This is stated in the explanatory report on the Radio and Television Ordinance. The Regulation will enter into force on 1.1.2019.Read More »