From January 1, 2019, , the device-independent fee will be collected from households and undertakings. It replaces the device-dependent fee, which has been terminated at the end of 2018. In Switzerland, undertakings, which are subject to VAT (with registered office, domicile or permanent establishment in Switzerland) and have a global turnover of CHF 500,000 or more, are subject to the radio and television fee. These companies will automatically receive an annual bill from the Federal Tax Administration FTA.
Source https://www.estv.admin.ch/estv/it/home/mehrwertsteuer/rtvua/dienstleistung.html
