The Swiss Federal Tax Administration has published a clarification on businesses that are liable for the Radio and TV Fee, which replaces the current device-dependent fee and will be collected from 1 January 2019 at annual progressive rates up to CHF 35,590, depending on total annual turnover. The clarification provides that businesses with a registered office, domicile, or permanent establishment in Switzerland that are entered in the VAT register and have a total annual turnover of CHF 500…