Broadcasting contribution; registration of companies and institutions
If you have a place of business or motor vehicles used for business purposes, you must pay a broadcasting fee for this and report this to the responsible office. Newly added business premises must also be registered.
Description
To support the public spirit, companies and institutions participate in the financing of public broadcasting. They pay the broadcasting contribution according to the number of their business premises subject to contributions, employees subject to social insurance contributions and motor vehicles subject to contributions.
You must register with the responsible office as soon as you start operating a permanent establishment.
When registering, you must provide the data required in the individual case and prove it upon request:
- First and last name as well as previous names under which registration existed,
- date of birth,
- name and surname or company name and address of the person liable to pay the contribution and his legal representative,
- current address of each place of business and of each dwelling, including all available information on the location of the dwelling, and, in the case of exemption under § 4a, information on which dwelling is the principal or secondary residence,
- the last address of the person liable for the contribution reported to the State Broadcasting Corporation,
- full name of the owner of the place of business,
- number of employees at the place of business,
- contribution number,
- date of commencement of occupation of the dwelling, permanent establishment or motor vehicle subject to contribution,
- affiliation to the branches and establishments according to § 5 paragraph 2 sentence 1 No. 1 and paragraph 3 sentence 1,
- number of contributing hotel and guest rooms and vacation homes, and
- Number and place of registration of motor vehicles subject to contribution.
Prerequisites
You are the owner of a place of business or have motor vehicles that are subject to contributions.
For business premises that do not provide a workplace, no broadcasting contribution must be paid. Registration is therefore not required.
Procedure
You register your place of business with the responsible office in writing or online without being asked to do so.
The competent office will determine the broadcasting fee and send you a notice of assessment.
Deadlines
The competent authority must be notified immediately of the presence of a permanent establishment or a motor vehicle subject to contributions (registration). This also applies to any change in the data.
Fees
There are no costs for the registration.
You must pay the broadcasting fee determined on the basis of the registration. This is based on the number of business premises, employees, hotel and guest rooms, vacation homes and motor vehicles. For non-profit institutions, the broadcasting contribution is limited to one-third of the contribution - EUR 6.12 per month - for each business location subject to the contribution.
Status: 25.01.2023
Responsible for editing: Bayerische Staatskanzlei
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited