Tax & Accounting

ProLitteris: must your Swiss company pay the invoice?

ProLitteris is the official Swiss collecting society for copyright in literature and visual art, and its invoice is not spam. The copying levy it bills companies is statutory remuneration under Art. 19 and 20 of the Swiss Copyright Act (URG), set out in Common Tariff 8 (GT 8, valid 2023–2027) and approved by the Federal Arbitration Commission (ESchK). Whether your company owes it depends on two criteria: sector and headcount. Industrial and trade businesses with up to 14 full-time positions pay nothing; law firms, fiduciaries and consultancies pay from the first position, at CHF 3.20 to 8.20 per position, minimum CHF 32, as of June 2026.

What does the ProLitteris invoice cover?

The ProLitteris levy pays authors and publishers for copying that Swiss law already permits inside your organisation. Art. 19 para. 1 lit. c URG allows companies and administrations to reproduce extracts of published works (photocopies, scans, printouts, articles stored on a server or intranet) for internal information and documentation, without asking each rights holder. Art. 20 para. 2 URG attaches remuneration to that statutory licence, and only federally authorised collecting societies may claim it (Art. 40 ff. URG). ProLitteris, supervised by the Swiss Federal Institute of Intellectual Property (IPI), collects the company levy on behalf of all five Swiss societies, including SUISA, SUISSIMAGE, SSA and SWISSPERFORM.

Until 31 December 2022 two separate tariffs ran side by side: GT 8 covered reprography (paper copies) and GT 9 covered digital copies on internal networks. On 1 January 2023 they merged into a single Common Tariff 8 (2023–2027), approved by the Federal Arbitration Commission for the Exploitation of Copyrights and Related Rights (ESchK). One invoice now covers paper and digital copying; access to press reviews ("media mirrors") adds a surcharge of CHF 4.50 per position with access.

Who must pay ProLitteris in 2026

Whether your company owes the GT 8 levy turns on two figures: its sector classification and its full-time headcount. The tariff assigns each industry one of three rates (CHF 3.20, 5.20 or 8.20 per full-time position per year, as of June 2026) and grants an exemption of up to 14 positions in industry, commerce and several trade sectors. Most service professions have no exemption: lawyers, notaries, fiduciaries, auditors, banks, insurers and consultancies pay from the first position, and a sole proprietor working without staff counts as one position. The previous year's headcount at 31 December is decisive, part-time roles are converted to full-time equivalents, and the minimum levy is CHF 32.

ProLitteris GT 8 base levy by company profile (2023–2027 tariff, as of June 2026)
Company profileRate per positionSmall-company exemptionAnnual base levy
Construction firm, 10 positionsCHF 3.20Exempt up to 14 positionsCHF 0
Manufacturing company, 25 positionsCHF 3.20Exceeded, all positions countCHF 80
Wholesale or retail business, 25 positionsCHF 5.20Exceeded, all positions countCHF 130
IT, insurance or banking firm, 20 positionsCHF 5.20NoneCHF 104
Sole-practitioner lawyer or fiduciary, 1 positionCHF 8.20NoneCHF 32 (minimum)
Law firm or consultancy, 10 positionsCHF 8.20NoneCHF 82

From the 1,001st position the rate falls to CHF 3.20 in every sector, and once a company crosses its exemption limit it pays for all positions, not only those above 14. Paying the invoice buys a one-year licence for the covered uses and an indemnity against individual rights-holder claims. The exact sector list is published at prolitteris.ch; if your classification looks wrong, that is a ground for objection, not for silence.

Who does not have to pay

A company escapes the ProLitteris base levy in three situations. First, businesses in industry, construction, hospitality, transport and comparable trade sectors with up to 14 full-time positions owe nothing. Second, an organisation with no access to devices suitable for paper or digital copies (no printer, photocopier, computer or mobile device) can have the base levy waived or halved. Third, a company with no working positions in Switzerland or Liechtenstein falls outside the tariff's territorial scope.

None of these exemptions is automatic. The "no copying device" exception must be claimed truthfully on ProLitteris's separate form, with a legally valid signature, before the declaration deadline; once that deadline passes, the exception is excluded for the year. Ignoring the declaration request is the worst response: ProLitteris then estimates your data, may classify the company under "other service companies" and adds an assessment surcharge of 10%, at least CHF 100. An invoice that does not apply is answered with the declaration form, not with the bin.

Is the invoice legitimate, and how do you check?

A genuine invoice comes from ProLitteris, the Swiss Cooperative for Copyright in Literature and Art, Universitätstrasse 100, P.O. Box 205, 8024 Zurich — a cooperative founded in 1974 and supervised by the IPI, which confirms on its own website that ProLitteris post is legitimate. Fraudsters do imitate Swiss levy correspondence, typically demanding payment for directory entries or quoting amounts that match no published tariff. Before paying, check three things: the sender's address against the commercial register, the amount against the GT 8 rates above, and the payment details against your ProLitteris portal account. Anything that fails those checks belongs on our fraud alert page, not in accounts payable. ProLitteris never bills for register entries or trademark renewals.

How the levy fits into company administration

The ProLitteris levy is one of several small recurring obligations a Swiss company settles each year, best tracked in an annual compliance calendar. Invoices are payable within 30 days, exclusive of VAT, and a missed payment adds a CHF 10 reminder fee before ordinary debt enforcement. Its cousins are billed separately: SUISA collects remuneration where a business plays background music or radio on its premises, and Serafe collects the household broadcasting fee, with companies above a turnover threshold paying a corporate broadcasting levy through the Federal Tax Administration. Most of our clients hand the declaration, the sector check and the payment to their accounting and bookkeeping provider together with the rest of the supplier ledger; our tax and accounting guides cover the neighbouring obligations.

FAQ

Frequently asked questions.

01What is ProLitteris?
ProLitteris is the Swiss collecting society for copyright in literature and visual art, a Zurich cooperative founded in 1974. It is federally authorised and supervised by the Swiss Federal Institute of Intellectual Property, and it bills the statutory copying levy (GT 8) on behalf of all five Swiss collecting societies.
02Is the ProLitteris invoice mandatory?
Yes, if your company meets the tariff criteria. The levy is statutory remuneration under Art. 19 and 20 of the Copyright Act, set in Common Tariff 8 and approved by the Federal Arbitration Commission. It is not a commercial offer you can decline, but small industrial firms and device-free companies are exempt.
03What are GT 8 and GT 9?
Until 31 December 2022, GT 8 covered photocopying (reprography) and GT 9 covered digital copies on internal networks. On 1 January 2023 they merged into a single GT 8, valid until 31 December 2027. Companies now receive one invoice covering both paper and digital copying.
04How is the ProLitteris fee calculated?
Per full-time position, at a sector rate of CHF 3.20, 5.20 or 8.20 per year, based on the previous year's headcount at 31 December. The minimum is CHF 32, the rate drops to CHF 3.20 from the 1,001st position, and press-review access adds CHF 4.50 per position.
05What if my company has no employees?
A sole proprietor counts as one position and owes the minimum CHF 32 in no-exemption sectors such as legal or fiduciary services. In industry, construction and several trade sectors, companies with up to 14 full-time positions pay no base levy at all. Declare your situation rather than ignoring the form.
06Does the levy apply if we never copy anything?
Usually yes. The levy attaches to the capacity to copy, not to proven copying. It is waived or halved only if you declare, on ProLitteris's signed form and within the deadline, that you have no devices suitable for paper or digital copies. After the deadline the exception lapses for that year.
07Is the ProLitteris invoice a scam?
No. ProLitteris is a federally supervised collecting society, and the Swiss Federal Institute of Intellectual Property confirms its invoices are genuine. Fraudsters do imitate official-looking levy invoices, so verify the sender (ProLitteris, Universitätstrasse 100, 8024 Zurich) and pay only amounts that match its published tariff.
08What happens if I ignore the ProLitteris invoice?
If you ignore the declaration request, ProLitteris estimates your data, may classify you under 'other service companies' and adds a 10% assessment surcharge of at least CHF 100. An unpaid invoice attracts a CHF 10 reminder fee and can be enforced through ordinary Swiss debt collection.
09Can I object to a ProLitteris invoice?
Yes. Within the deadline ProLitteris sets you can correct the data: wrong sector, overstated headcount or the no-device exception. Without a justified objection in time, the assessment becomes binding. You cannot challenge the tariff itself in an individual case. GT 8 is approved by the federal arbitration commission.
10Do I also have to pay SUISA and Serafe?
Possibly, as separate obligations. SUISA bills companies that play background music or radio on business premises. Serafe collects the household broadcasting fee, while companies above a turnover threshold pay a corporate broadcasting levy through the Federal Tax Administration. None of these replaces or includes the ProLitteris copying levy.
11Does GT 8 apply in Liechtenstein?
Yes. GT 8 covers Switzerland and the Principality of Liechtenstein. Because the Liechtenstein Copyright Act's statutory licence covers paper copies but not digital ones, the base remuneration for organisations in Liechtenstein is halved.
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