Non-resident companies who are registered for Swiss VAT can breathe a sigh of relief because they won’t have to pay the Swiss TV licence fee coming into effect from 1st January 2019, after all.
It was recently reported that under this new device-independent universal fee system, all businesses that are registered for Swiss VAT with an annual global turnover of at least CHF500,000 will generally be liable for the radio-television charge. Understandably, there was confusion as to the extent of the fee’s remit.
On 30th August, the Swiss tax authorities clarified that the radio-television charge will only apply to businesses with a registered office, domicile or permanent establishment in Switzerland. Companies on the Swiss VAT register without a physical presence in the country however, do not fall within the scope of the system.