A corporate undertaking is required to pay the fee if it reached the minimum turnover fixed by the Federal Council in the tax period that ended in the previous calendar year in accordance with Article 34 of the Value Added Tax Act of 12 June 200972 (VATA).
Turnover in terms of paragraph 1 is defined as the total turnover excluding VAT achieved by an undertaking that must be declared in accordance with the VATA, irrespective of whether it qualifies for VAT liability. Where group taxation applies, the total turnover of the VAT group is decisive.
The Federal Council shall specify the minimum turnover at a level that ensures that small undertakings are exempt from the fee.
The amount of the fee is determined by the turnover. The Federal Council shall specify several turnover levels with a separate tariff for each level (tariff categories).