ORF Contribution for Businesses: Exemptions and Key Information

What is the ORF Contribution?

The ORF contribution is a statutory fee in Austria that finances public broadcasting. Since 2024, it has replaced the previous broadcasting fee system and is now collected regardless of whether broadcasting devices are present. Businesses are also subject to this regulation.

This article explains what businesses need to know about the ORF contribution, the available exemption options, and how to apply for them.

Who is Obligated to Pay?

Businesses and Commercial Premises

The ORF contribution is generally levied on any address where economic activity occurs. This includes:

Offices and commercial premises
Warehouses
Production facilities

The amount of the contribution varies depending on the number of employees and the nature of the usage. For small businesses or sole proprietors, the contribution is typically lower.

Exemption Opportunity: Special Case for Shared Addresses

Main Residence and Business at the Same Address

An important exception applies to businesses located at an address where a private individual also has their main residence. If the ORF contribution is already paid for the main residence, the business may apply for an exemption.

Requirements for Exemption

Shared Address: The address of the business and the main residence must be identical.
Proof of Payment: The ORF contribution must already be paid for the main residence.
Application Process: The exemption must be applied for in writing.

How Can Businesses Apply for Exemption?

Step-by-Step Guide

Prepare the Application: Ensure that the following documents are available:
- Proof of residence for the main address
- Proof of ORF contribution payment
Download the Application Form: Use the online form.
Submit the Application: Send the application to the appropriate ORF office.
Await Review: The ORF will review your application and inform you of their decision.

Practical Example: Exemption for Small Businesses

Example: Ms. Smith operates a small graphic design studio in her family home, which is also her main residence. Since she already pays the ORF contribution for her residence, she applies for an exemption for her studio. By submitting the proof of payment and application, she receives confirmation that her business is exempt from the fee.

Frequently Asked Questions

Are associations obligated to pay?

Yes, if the association uses publicly accessible spaces or engages in economic activities.

Does each business location have to pay separately?

Yes, each business location is considered a separate address. Exceptions apply only to shared addresses.

How much is the contribution for small businesses?

The amount depends on the number of employees and the size of the business premises. Small businesses typically pay a lower fee.

Conclusion: Optimize Your Contribution Costs

The ORF contribution affects many businesses, but proper preparation can help reduce costs. Take advantage of exemption options if your business shares an address with a main residence. For questions or support, we as tax advisors are here to assist you.