Duty to pay a fee for radio and television in Switzerland

On August 30^th, 2018, the Swiss Federal Tax Administration published an information letter explaining in which cases foreign companies, paying VAT and having a legal address in the country, are required to pay a fee for using radio and television.

In accordance with the data in the information letter, the fee for using radio and television will depend on the total turnover of the company, and the fact of the presence of radio and television devices does not matter. However, if the company's turnover does not exceed CHF 499,999, then these requirements will not apply to it.

It is worth noting that companies that do not have an official legal address, permanent location or representative office will not pay a fee for using radio and television.

On materials of the following website: https://www.estv.admin.ch/estv/en/home/mehrwertsteuer/rtvua/fachinformationen/abgabepflicht-befreiung.html