Film Act (FiA)
Inserted by No I of the FA of 1 Oct. 2021, in force since 1 Jan. 2024 (AS 2023 531; BBl 2020 3131).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Section 1 Diversity of Films on Offer
Art. 24a
1 Companies that offer films in Switzerland via electronic on-demand or subscription services must ensure that at least 30 per cent of the films are European films and that these films are specifically labelled and easy to find in order to promote diversity. 2 The obligation under paragraph 1 also applies to companies that are domiciled abroad and target the Swiss public. 3 The Federal Council shall exempt companies from the obligation under paragraph 1 if: a. they do not achieve a certain minimum turnover; b. they only offer films occasionally; or c. the obligation appears disproportionate or impossible to comply with, in particular because of the type of films offered, the thematic focus of the offer or because third-party offers are featured unchanged.
Section 2 Consideration of Independent Swiss Film
Art. 24b Principles
1 Companies that show films in their programme services in Switzerland or offer them via electronic on-demand or subscription services must invest at least 4 per cent of their gross revenues annually in independent Swiss film production or pay a corresponding compensation tax. A compensation tax shall be due if the investment obligation is not met on average over a period of four years. 2 The obligation under paragraph 1 also applies to companies that have their registered office abroad and target the Swiss public. 3 This section does not apply to the Swiss Broadcasting Corporation (SRG). 4 Four years after this provision comes into force, the Federal Council shall submit a report on the revenue under the investment obligation and the compensation tax in accordance with paragraphs 1 and 2 and on the effects of these investments and taxes on Swiss film production and the companies subject to the investment and tax obligation.
Art. 24c Expenditure taken into account
1 Expenditure on the acquisition, production or co-production of Swiss films and recognised Swiss-foreign co-productions that are paid to third parties independent of the client. The term «film» is defined in Article 2. 2 Expenditure on: a. the acquisition of the exploitation rights for their own offer from the rights holders and remuneration for the use of films in accordance with the Copyright Act of 9 October 1992 paid to the authorised collecting societies; b. the production of commissioned films; c. the production or co-production of Swiss films as well as co-productions under an international agreement; d. the advertising and promotion of films of Swiss origin or the strengthening of Switzerland as a film location, up to a maximum of CHF 500,000 per year and television programme service; e. film promotion institutions recognised by the FOC. 3 Any cultural and film promotion subsidies from the Confederation, the cantons or communes or from institutions that are mainly supported by
Para. 2 let. a — SR 231.1
Art. 24d Gross revenue
1 In the case of companies domiciled abroad, only the gross revenue accruing from Switzerland is relevant. 2 In the case of companies that operate networks, only the gross revenue from the film service is relevant.
Art. 24e Procedure
1 The Federal Council shall regulate the procedure for determining and collecting the compensation tax and for cooperation with the domestic and foreign authorities. In doing so, it shall take into account the legitimate interests of the companies concerned in the protection of their business secrets. 2 Companies are exempt from the obligation to take independent Swiss film production into account if: a. they do not achieve a certain minimum turnover; b. they only offer films occasionally; or c. the obligation appears disproportionate or impossible to comply with, in particular considering the type of films offered or the thematic focus of the offer, due to the limited reach of the television programme services or because third-party programme services or offers are featured unchanged.
Art. 24f Administrative assistance
Swiss authorities shall provide the FOC free of charge with data that may be relevant for the implementation of this Chapter. The data shall be made available individually, on lists or on electronic data carriers.
Section 3 Registration, Reporting and Notification
Art. 24g Registration requirement
1 Companies that show films in their programme services in Switzerland or offer them via electronic on-demand or subscription services must register in a public federal register. 2 If a company is not entered in the Federal Commercial Register, it must indicate a domicile for service in Switzerland in the register in accordance with paragraph 1 and the persons responsible must be named. 3 Changes must be reported to the FOC without delay.
Art. 24h Reporting requirements
1 The companies mentioned in Article 24g paragraph 1 must annually: a. submit a report to the FOC stating whether and how the obligations under Article 24a paragraph 1 are fulfilled; b. report the information necessary to the FOC for monitoring the obligation under Article 24b, namely the gross revenue they have generated and the expenditure claimed for the acquisition, production or co-production of Swiss films and recognised Swiss-foreign co-productions. 2 Companies that are exempt under Article 24a paragraph 3 or 24e paragraph 2 shall report if the circumstances relevant to their exemption have changed.
Art. 24i Notification requirement
1 Companies that offer films in Switzerland for a fee via electronic on-demand or subscription services must notify the Confederation of the number of requests per film title. 2 The data shall be published periodically.