Information - Services - Formalities by subjects - Business start-up, development and management - Payment of taxes, duties and fees - Broadcasting contribution; registration of companies and institutions - Dienstleistungsportal Bayern

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.

Forms

• Form, Bavaria-wide: Formulare für Unternehmen und Institutionen

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

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.

Legal bases

• Medienstaatsvertrag (MStV)
• Rundfunkbeitragsstaatsvertrag (RBStV)