Broadcasting Fee in Germany: How does it apply to business owners?

Table of Contents

• What is the Rundfunkbeitrag?
• General Obligation
• Broadcasting Fee for Businesses 
• How to Calculate Your Broadcasting Fee
• Self-Employed with a Home Office
• Private and Commercial Vehicles
• Exemptions
• Rented Business Address
• Tax deduction
• Deregistration
• Examples  
• Conclusion

Who Needs to Pay the Broadcasting Fee?

Every private household must pay €18.36 per month for the broadcasting fee. Exceptions apply based on specific living or financial situations, such as for recipients of social benefits or student grants (BAföG). Businesses and self-employed individuals are also required to pay.

 

Do Self-Employed Persons and Business Owners Need to Pay Broadcasting Fees?

Yes, in most cases. The amount depends on the number of business premises, employees, and commercially used vehicles.

What Counts as a Business Premises?

Any space not used exclusively for private purposes is considered a business premises. For example, if you are a freelancer working from a home office, your home is treated as the business premises.

Who Qualifies as an Employee?

All employees subject to social security contributions are counted, excluding apprentices and so called Mini-Jobbers. You can choose between two calculation methods:

1. Per-head count: Each social security-paying employee counts as one, regardless of their working hours.
2. Full-time equivalent (FTE): Part-time employees (e.g., Midi Jobbers) are converted into full-time equivalents based on their weekly working hours:
   • Less than 20 hours: 0.5 employee
   • 20–30 hours: 0.75 employee
   • More than 30 hours: 1 employee

Self-Employed with a Home Office

If you already pay the broadcasting fee for your household, no additional fee is charged for your home office. However, private vehicles used for business purposes must be registered separately and incur an additional monthly fee of €6.12.

 

Private and Commercial Vehicles

Private vehicles used for business must be registered separately unless the business is already paying for a dedicated business premises. Commercial vehicles follow the rules above, with one vehicle per premises being exempt from fees.

 

Exemptions for Businesses

• Solo entrepreneurs without employees and business premises (using only a home office) usually pay through their household fee.
• Social benefit recipients can apply for exemptions.
• Seasonal businesses can request exemption for inactive months.
• Nonprofit organizations pay a reduced fee of €6.12 per month, regardless of size.

 

Rented Business Address

Yes. If your business shares the same premises with other businesses, for example, in a shared office space, the fee can be split among all tenants. Simply provide the existing contribution number when registering. In the case of a co-working space or virtual office, the rules are slightly different: as a tenant, you are generally exempt if you provide this information when registering for the broadcasting fee.

Tax Deduction

The broadcasting fee can be deducted as a business expense for tax purposes.

 

Deregistration

Businesses or premises can be deregistered when operations cease or relocate. All forms are available on the Rundfunkbeitrag website.

 

Examples and Scenarios

Example 1: Freiberufler with a Home Office

Jasmin is a freelance writer and journalist without any employees. She operates exclusively from her home office and does not use any additional business premises. Her car is used for both private and business purposes.

Calculation:
Although Jasmin must register her business for the broadcasting fee, she only pays the standard fee of €6.12 per month for her private residence. An additional broadcasting fee of €6.12 per month applies to her car, as it is not assigned to a business premises. This results in an annual fee of €146.88.

Example 2: Micro Enterprise with Seasonal Business

The beach bar Golden Light operates from April 1 to October 31. In addition to the owner, there are two full-time employees and five temporary workers. Four of the temporary workers regularly work fewer than 20 hours per week, while one works 25 hours. The business has a van for deliveries. Since there is only one vehicle, it is exempt from broadcasting fees.

Calculation:
Calculating based on full-time equivalents is unnecessary, as small businesses with fewer than nine employees fall into the lowest fee category. On application, the owner can request exemption from November to March. This results in an annual broadcasting fee of €42.84.

Example 3: Small Business with a Fleet

The refrigeration technology company Miss Cool GmbH employs 25 staff members, including three apprentices. Eight employees work part-time, and the company operates a fleet of 12 vehicles.

Calculation:

• 3 apprentices: exempt from calculation
• 3 employees working 20–30 hours per week: 3 x 0.75 = 2.25
• 4 employees working fewer than 20 hours per week: 4 x 0.5 = 2
• 1 employee working more than 30 hours per week: 1
• 14 full-time employees: 14 x 1 = 14

This results in a full-time equivalent (FTE) calculation of 2.25 + 2 + 1 + 14 = 19.25.
Rounded down to 19 FTEs, the monthly broadcasting fee for the business location is €18.36. For the fleet, the first vehicle is exempt, leaving 11 vehicles subject to the broadcasting fee: 11 x €6.12 = €67.32 per month.
The annual broadcasting fee for Kältemeister GmbH is €1,028.16.

Example 4: Medium-Sized Business with Multiple Branches

The medical supply company ReFormion GmbH & Co. KG operates five branches and a headquarters with a warehouse. Its fleet includes two cars and three trucks. Each business location and its full-time equivalents are calculated separately.

Calculation:

• A Branch : 10 full-time equivalents → €18.36 per month
• B Branch : 8 full-time equivalents → €6.12 per month
• C Branch: 7.5 full-time equivalents → €6.12 per month
• D Branch : 11 full-time equivalents → €18.36 per month
• E Branch: 12 full-time equivalents → €18.36 per month
• Headquarters: 21 full-time equivalents → €36.72 per month
• The three trucks belong to the headquarters; one truck is exempt → €12.24 per month

The two cars are assigned to Branches A and E respectively and are exempt as their sole vehicle.
This results in a total monthly broadcasting fee of €116.28 or €1,395.36 annually.