Companies that show films in their programme services in Switzerland or offer them via electronic on-demand or subscription services must invest at least 4 per cent of their gross revenues annually in independent Swiss film production or pay a corresponding compensation tax. A compensation tax shall be due if the investment obligation is not met on average over a period of four years.
The obligation under paragraph 1 also applies to companies that have their registered office abroad and target the Swiss public.
This section does not apply to the Swiss Broadcasting Corporation (SRG).
Four years after this provision comes into force, the Federal Council shall submit a report on the revenue under the investment obligation and the compensation tax in accordance with paragraphs 1 and 2 and on the effects of these investments and taxes on Swiss film production and the companies subject to the investment and tax obligation.
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