Are the broadcasting fees tax-deductible?

Every German household – regardless of the number of residents – is required to pay monthly broadcasting fees. Can you deduct these from your taxes and do you have to pay this contribution? These questions will be answered in today’s article.

Broadcasting contribution and tax deduction in Germany

Until the end of 2012, the broadcasting fee was collected under the GEZ system, which was based on the ownership of receiving devices such as televisions, radios, or computers. This meant that only households with at least one of these devices were obliged to pay. However, since January 2013, a new model applies: the broadcasting fee is now a flat household charge, levied regardless of whether receiving devices are actually present in the household. The aim of this reform was to make the funding of public broadcasting fairer and simpler.

The monthly broadcasting fee was introduced to cover the operating costs of public media institutions. When the broadcasting fee was introduced in the Federal Republic of Germany in 1954, it was 2 D-Mark per month. Today, each household pays 18.36 euros per month – regardless of owning a receiving device – (since August 2021, previously 17.50 euros).

Do you have to pay the broadcasting contribution?

Not everyone is obliged to pay the broadcasting fee. So who is exempt from it?

• Recipients of Unemployment Benefit II.
  ● People receiving social assistance.
  ● Students and pupils receiving BAföG or vocational training allowance and living in their own household.
  ● Residents of nursing homes receiving full residential care.
  ● One partner if the other is already paying the contribution.
  ● People with special needs.
  ● People who are deaf-blind.

People with visual or hearing impairments are not exempt from the broadcasting fees. However, they can apply for a reduction.

Deduct broadcasting contribution as business expense from tax? What rules apply to companies?

The amount of the broadcasting charge for companies depends on the number of employees. Additionally, it is staggered over time. What does that mean? Small companies (i.e., those with up to eight employees) pay one third of the amount that private households pay monthly. Each company has the option to deduct the broadcasting fees as business expenses.

Is it possible to deduct the broadcasting fee from taxes?

The broadcasting fees are not deductible from income tax for people living in private households. However, there is an exception to this rule. It is possible to deduct the broadcasting fee from tax if it is for a second home recognized by the tax office as part of a double household management, where the fee for a secondary residence is a deductible expense. In such a case, the fee is counted as an employee expense, which can be listed as a deductible expense in the tax return. To accurately assess whether and to what extent you can deduct the broadcasting contribution in a dual household management, you should consult a tax advisor or use a tax app for support. Taxando is generally considered the best tax declaration software from Germany. It saves time and money.