Broadcasting Fee: Important Information about the GEZ for Companies
Understand how the German broadcasting fee (GEZ) applies to companies. Learn about exemptions, calculation methods, and key obligations for your business.
Companies in Germany are required to pay the broadcasting fee (often referred to as the GEZ). This article explains who is liable for payment, how much they have to pay, and how to register. Here you will find the most important details about the GEZ for businesses.
Key Points at a Glance
Companies are required to pay broadcasting fees if they use public broadcasting services, regardless of the company’s size or how many devices they use.
The fee amount for companies varies according to the number of employees and business premises. Small businesses with up to eight employees pay a reduced fee.
Registering for the broadcasting fee is straightforward, and companies can deduct the fees as business expenses. Payment is usually made via SEPA direct debit.
Broadcasting Fee Obligation for Companies
Companies are required to pay the broadcasting fee if they have facilities or business premises that use public broadcasting services. This obligation applies regardless of the company’s size or the number of devices eligible to receive broadcasts. Even sole proprietors who receive broadcasts in their business premises must pay the fee. Nonprofit organizations are also affected if they operate a commercial business.
The type of service a company offers can influence its liability, especially if media consumption is involved. This obligation ensures that public broadcasting is funded by businesses that benefit from these services.
Fee Amount and Calculation
The current monthly broadcasting fee for companies is €17.50. The amount depends on the number of business premises and the number of employees per premises. Companies can choose between two methods of counting their employees: excluding part-time employees or including them. This flexibility allows for a fairer assessment of the company’s actual size and structure.
Small businesses with up to eight employees only pay one-third of the full broadcasting fee, which is around €5.83 per month. Companies with more than eight employees must pay the full amount. The calculation is based on the number of employees subject to social security contributions and on the number of vehicles at each business premise. This means that the number of vehicles used can also affect the fee amount.
This differentiated calculation method ensures that the fee is charged proportionally according to a company’s size and usage, taking into account the chosen counting method. For example, a company with ten employees and two business premises pays more than a small business with only five employees and one business premise.
Registration Process for Companies
Registering for the broadcasting fee is relatively simple. Companies can complete the registration form online or download it as a PDF. During registration, up to two business premises can be registered at once. If you need to register more than two premises, you must fill out an additional attachment.
The Contribution Service (Beitragsservice) offers an online portal where companies can view and manage their payment requests. Companies liable for the fee can deduct broadcasting fees as business expenses. This simplifies administration and helps ensure that payment is smooth and efficient.
Liable Business Premises
A “business premise” is any permanently located unit of space that is not used exclusively for private purposes. This includes, for example, schools and kindergartens, as well as other institutions subject to the broadcasting fee. Business premises used by multiple companies are liable if they are not used exclusively for private purposes.
Temporary business premises may also be liable as long as they have a permanent setup and are operated according to plan. Rooms used solely for private purposes are exempt from the fee, even if they exist within a business premise.
If a company has multiple locations, each location is considered a separate business premise, provided it is operated independently. This means that every office, branch, or production site is liable on an individual basis.
Broadcasting Fee in Coworking Spaces
Using coworking spaces presents a particular challenge regarding the broadcasting fee. Companies that use flexible arrangements—such as hot desks or day passes—often benefit from the fact that coworking space operators generally handle this type of temporary usage on a flat-rate basis. In such cases, the company does not have to pay its own broadcasting fee.
However, the situation is different if a company rents a permanent office or fixed desks in a coworking space. According to the Contribution Service, this can be considered its own business premise. The broadcasting fee in this case is based on the number of employees and is paid directly by the company.
In practice, there are often hybrid models. For instance, a team might have a small private office for some employees, while others only work temporarily in the open space. In such mixed setups, it’s worth reviewing the contracts carefully and consulting both the coworking space operator and the Contribution Service.
Communication with the relevant agents is crucial to avoid misunderstandings. A helpful tip is to point out the day-by-day room or desk rental if there is any doubt and to request consultation with the appropriate department. This often resolves issues quickly.
Small businesses with up to eight employees pay a one-third fee of €6.12 per month for their business premises. Companies with 9 to 19 employees must pay a monthly fee of €18.36. For small businesses, one company vehicle per business premise is exempt; each additional vehicle costs €6.12 per month.
Any changes to the number of employees must be reported annually between January 1 and March 31. These regulations ensure that the fee obligation remains fair and transparent, especially for smaller businesses.
Seasonal Businesses and Exemptions
Seasonal businesses such as ice cream parlors or guesthouses can request an exemption from the broadcasting fee if they close for at least three consecutive months. A complete closure of the business for three consecutive months is required for fee exemption.
The exemption request must be submitted before the closure period begins. Seasonal businesses should therefore plan ahead and take the necessary steps in a timely manner to benefit from this option.
Self-Employed Professionals and Freelancers in a Home Office
A business premise in a private residence that is already registered with the Contribution Service is exempt if it meets registration requirements. No additional fee is charged for the premise itself, but vehicles remain subject to the fee. A business premise for the self-employed or freelancers is exempt if the room can only be accessed through the private residence.
The private residence must be registered with the Contribution Service. It is important to complete this registration. A room or area in a private home counts as a liable business premise for self-employed individuals or freelancers working from home if it is not used solely for private purposes. The fee for vehicles not used solely for private purposes is €6.12 per month (one-third of the full amount).
Hotel and Guest Rooms
The first hotel or guest room, as well as the first vacation apartment at a business premise, is exempt from the broadcasting fee. The fee obligation for hotel and guest rooms begins in the month they are first offered. For each additional room or vacation apartment, a one-third fee of €6.12 per month is charged.
The fee amount for providers of hotel and guest rooms is calculated based on the number of employees subject to social security contributions and the number of liable vehicles at each business premise. This ensures that the fee is fair and proportional to usage.
Liable Motor Vehicles
One non-privately used motor vehicle per liable business premise is exempt from the fee. For each additional vehicle that is not used exclusively for private purposes, one-third of the full fee (€5.83) per month is charged. This one-third fee applies to each additional vehicle that is not solely for personal use.
Registered vehicles such as cars, trucks, SUVs, and buses are liable for the fee. Vehicles like tractors, trailers, and two-wheelers are exempt. Vehicles that are registered for no longer than 30 days or driven less than 200 km are also fee-exempt.
These regulations ensure that only vehicles genuinely used by the company contribute to funding public broadcasting.
Payment and Due Dates
The SEPA direct debit scheme allows for convenient and secure payment of the broadcasting fee. The broadcasting fee can be paid quarterly, semi-annually, or annually in advance. Cash payments are only allowed under certain circumstances, for example, if you do not have a bank account.
By using the direct debit scheme, you avoid receiving payment reminders and ensure timely payments. The broadcasting fee typically must be paid within four weeks of its due date. If payment is not made on time, a formal assessment notice is issued, which includes a late fee of at least €8.
No payment reminders are required because the broadcasting fee must be paid proactively. Payment arrears are recorded in an assessment notice, which is also required for any enforcement actions.
Summary
The obligation to pay the broadcasting fee is a complex issue affecting all companies. From the fee amount and calculation to the registration process and special regulations for coworking spaces, small businesses, seasonal operations, and the self-employed in home offices—there are many details to consider.
By knowing and understanding their payment obligations, companies can ensure they meet their financial responsibilities correctly and efficiently. This not only contributes to funding public broadcasting but also provides legal clarity and transparency in everyday business operations.
Frequently Asked Questions
Do small businesses with fewer than eight employees have to pay the full broadcasting fee?
No. Small businesses with fewer than eight employees pay only one-third of the full fee, which amounts to €6.12 per month.
How can I exempt my business from the broadcasting fee obligation?
Seasonal businesses can apply for an exemption if they close for at least three consecutive months. It’s important to submit this application in good time.
Do I have to pay broadcasting fees as a freelancer working from home?
Yes, you are liable if the room is not used exclusively for private purposes. In this case, you must register your private residence with the Contribution Service.
How can I conveniently pay the broadcasting fee?
You can pay the broadcasting fee via the SEPA direct debit scheme on a quarterly, semi-annual, or annual basis in advance. This ensures a smooth and efficient payment process.
