ORF contribution also for companies
The new ORF fee is payable independently of a reception device and amounts to € 15.30 per month; depending on the federal state, an additional state fee of varying amounts may apply, although Vienna, Lower Austria, Upper Austria, Salzburg and Vorarlberg do not charge such a fee.
Criteria for the payment obligation
The obligation to pay the new ORF contribution is linked to the municipal tax liability of companies within the last calendar year. An ORF contribution must be paid for each municipality in which a permanent establishment as defined by municipal tax law is located. A permanent establishment is any fixed local plant or facility that is used directly or indirectly to carry out business activities.
If companies were previously exempt from paying municipal tax, for example because a non-profit or charitable purpose is fulfilled, this exemption also applies to the ORF contribution obligation. In this respect, there is also an "exemption" for companies whose business address is the same as their main residence, as paying the ORF contribution as an entrepreneur for the same address exempts them from the private contribution obligation.
Amount of the contribution
The ORF contribution is set at € 15.30 per month until 2026, excluding the provincial tax. For entrepreneurs, however, there is a sliding scale and thus, under certain circumstances, the obligation to pay several ORF contributions per month. The number of ORF contributions to be paid is determined by the total wages (including special payments, benefits in kind, etc.) paid to employees of the business establishment subject to municipal tax (municipal tax assessment base).
The scale is as follows:
(on the left the municipal tax base, on the right the number of ORF contributions):
- up to € 1.6 million 1 (€ 15.30 per month)
- up to € 3 million 2 (€ 30.60 per month)
- up to € 10 million 7 (€ 107.10 per month)
- up to € 50 million 10 (€ 153.00 per month)
- up to € 90 million 20 (€ 306.00 per month)
- more than € 90 million 50 (€ 765.00 per month)
Contribution debtors must submit a notification by 15.04.2024 of the start or end of the contribution obligation. This must include the company name, e-mail address, company register number or GISA number and tax number. Companies subject to municipal tax should receive payment requests from ORF Beitrags Service GmbH (OBS) from the end of April 2024; the amounts set are due within 14 days of delivery. If the contribution is not paid on time, it will be assessed by means of a notice; any appeal against the notice can be lodged with the Federal Administrative Court. Administrative penalties may be imposed for reporting violations.