SRG SSR

SRG SSR is an association - or more accurately, a group of associations - with four members: SRG Deutschschweiz (German-speaking Switzerland), SSR Romande (French-speaking Switzerland), Società cooperativa per la radiotelevisione nella Svizzera italiana (Italian-speaking Switzerland), and SRG SSR Svizra Rumantscha (Romansch-speaking Switzerland). It is therefore subject not only to Swiss association law, but also to large sections of the Swiss Code of Obligations, especially with regard to the ... submission of its financial statements. SRG SSR is a non-profit-making organisation. Its structure is laid down in the statutes of SRG SSR itself and those of its regional companies, as well as the organisational regulations based on these statutes. As a business enterprise, SRG SSR is subject first and foremost to the particularly strict code of conduct enshrined in the Federal Radio and Television Act (RTVA), the corresponding Ordinance and the SRG SSR idée suisse charter. In all other aspects, however, there is little difference between SRG SSR and other companies. It is bound, like all others, by competition law, corporate criminal law, labour law, social security law, environmental law, etc. It does, however, constitute an exception in one respect: SRG SSR is not subject to the Federal Direct Federal Taxation Act, because it is a non-profit-making enterprise with a public remit. All other tax laws – especially the Value-Added Tax Act – nonetheless apply.More