Tax return and tax assessment for individuals

The broadcasting fee is levied on individuals and legal entities at the time of the annual tax assessment.

Individuals

Individuals aged 16 to 69 are required to pay the broadcasting fee, provided that their income exceeds the income threshold. Old-age and disability pensioners who reside in residential care homes or nursing homes are exempt.

The charge is assessed annually at the time of the general tax assessment. It is levied for the first time in the year following the year in which the individual turns 16, and for the last time in the year in which the individual turns 70.

The income base for the broadcasting fee consists of:

• taxable income (income after allowable deductions), and

• capital income added to that amount.

For married couples and jointly taxed cohabiting partners, joint capital income is divided equally between them.

The income threshold for the broadcasting fee is the same as the annual taxation threshold.

Companies and other legal entities

Domestic legal entities are also liable to pay the broadcasting fee, except for estates of deceased persons, bankruptcy estates, and other legal entities that are specifically exempt from tax liability under the Income Tax Act.

The amount of the fee is the same for legal entities as for individuals.

Amounts

Further information

• Legal provision on the broadcasting fee (No. 23/2013)