Summary

The Federal Council is adjusting the rate model for the corporate tax on radio and television, thereby implementing a Federal Court ruling from November 27, 2024. The previous degressive rate structure violates equal treatment under the law and is unconstitutional. The consultation on the partial revision of the Radio and Television Ordinance begins on June 23, 2026 and runs until October 27, 2026. The new progressive rate structure with 60 instead of 18 revenue brackets takes effect on January 1, 2028. Small and medium-sized enterprises will pay less in the future, while enterprises with revenues of approximately 111 million francs and above will pay higher taxes. Total revenues remain unchanged at approximately 180 million francs per year.

Persons

  • Federal Council (collectively; decision-making body)

Topics

  • Corporate tax for radio and television
  • Constitutional law and equal treatment
  • Rate structure and progressivity
  • Media financing

Clarus Lead

The Federal Court ruling forces the executive branch to fundamentally restructure media financing: the degressive fee structure, which favored large enterprises, is untenable. The reform significantly relieves small and medium-sized businesses while placing a greater burden on large corporations – a paradigm shift in Swiss media policy. In parallel, the revenue threshold will be raised from 500,000 to 1.2 million francs effective January 1, 2027, reducing the number of taxpaying enterprises from one-third to one-fifth.

Detailed Summary

The Federal Court determined in its ruling of November 27, 2024 that the previous degressive rate structure is unconstitutional. The current regulation violates the principle of equal treatment in the tax area and contradicts significant constitutional principles. The new rate structure remedies this deficiency through a progressive system: instead of 18 revenue brackets, 60 brackets will be introduced in the future, differentiated according to enterprise size groups.

The impacts are asymmetrically distributed. Small and medium-sized enterprises benefit from lower taxes compared to the previous degressive regulation. Enterprises with revenues of approximately 111 million francs and above pay a proportionally higher amount. Despite this redistribution, total revenues from the corporate tax remain stable at approximately 180 million francs per year, which corresponds to approximately 13 percent of total revenues from the radio and television tax and meets the requirements from the message on the amendment to the Federal Act on Radio and Television.

Independent of this consultation proposal, the Federal Council is raising the revenue threshold from 500,000 to 1.2 million francs effective January 1, 2027. This measure stems from the counter-proposal decision regarding the SRG Initiative, which voters rejected on March 8, 2026. This significantly reduces the circle of taxpaying enterprises: in the future, only approximately 20 percent of VAT-liable enterprises will pay a tax instead of approximately 33 percent as previously.

Key Findings

  • The Federal Court determined that the degressive rate structure is unconstitutional and violates equal treatment.
  • The new progressive rate structure with 60 revenue brackets relieves small and medium-sized enterprises but places a greater burden on large enterprises.
  • The revenue threshold is being raised in parallel to 1.2 million francs, reducing the number of taxpaying enterprises by approximately one-third.
  • Total revenues remain stable at approximately 180 million francs per year.
  • New regulation takes effect on January 1, 2028; consultation runs until October 27, 2026.

Critical Questions

  1. Evidence/Source Validity: How does the Federal Court ruling of November 27, 2024 specifically justify that the degressive structure violates equal treatment – which comparison groups were used?

  2. Data Quality: On what data basis were the 60 new revenue brackets calibrated, and how certain is the forecast that total revenues will remain at 180 million francs?

  3. Conflicts of Interest: Which industries or enterprise types benefit or suffer disproportionately from the new rate structure – was a balancing of interests conducted between media enterprises and other economic sectors?

  4. Causality: Does raising the revenue threshold to 1.2 million francs actually reduce compliance effort, or do new delineation problems arise in determining relevant revenues?

  5. Feasibility: How will enterprises with revenues near the 111 million franc threshold be categorized in practice, and what transitional measures are provided?

  6. Side Effects: Could the relief for SMEs through higher taxes on large enterprises lead to avoidance reactions (e.g., corporate restructuring)?

  7. Alternatives: Was a flatter or steeper progression evaluated as an alternative, and why were exactly 60 brackets chosen?

Source Directory

Primary Source: Federal Council – Corporate Tax for Radio and Television: Rate Model to be Adjusted – https://www.news.admin.ch/de/newnsb/WgnBSSnQ5Z9jWgMFaWx5R (19.06.2026)

Supplementary Sources:

  1. Federal Court, Ruling 9C_19/2024, 9C_20/2024 of 27.11.2024
  2. Message on the Amendment to the Federal Act on Radio and Television (RTVG) – BBl 2013 4975, p. 4989
  3. Consultation Documents – www.bakom.admin.ch (from 23.06.2026)

Verification Status: ✓ 19.06.2026

This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: 19.06.2026