The Federal Council shall regulate the procedure for determining and collecting the compensation tax and for cooperation with the domestic and foreign authorities. In doing so, it shall take into account the legitimate interests of the companies concerned in the protection of their business secrets.
Companies are exempt from the obligation to take independent Swiss film production into account if:
they do not achieve a certain minimum turnover;
they only offer films occasionally; or
the obligation appears disproportionate or impossible to comply with, in particular considering the type of films offered or the thematic focus of the offer, due to the limited reach of the television programme services or because third-party programme services or offers are featured unchanged.
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