Mere streaming does not trigger a GIS fee. According to the decision of the Administrative Court in Ro 2015/15/0015-3, no broadcasting fees may be levied for a PC with an Internet connection . Broadcasting fees are also associated with other levies and fees, in particular the ORF program fee and the arts promotion fee.

The appellant stated, among other things, that the co-participant had a broadband Internet connection at the aforementioned location and in any case operated a computer at this location. With this computer, he could visually and acoustically perceive radio programs of the Austrian Broadcasting Corporation distributed via the Internet. This device is therefore to be qualified as a broadcasting reception device within the meaning of the Broadcasting Fees Act (RGG) and thus triggers the obligation to pay fees in accordance with the RGG.

However, the Administrative Court states that the reception of broadcasting programs via internet streaming does not qualify as broadcasting and justifies its decision by stating that an internet-enabled computer that cannot receive terrestrial radio signals, e.g. via a DVB-T stick, does not fall under the definition of broadcasting.

Furthermore, the Administrative Court found that the historical legislator did not intend to include electronic presentations via the Internet in the constitutional definition of broadcasting (Art. 1 para. 1 BVG-Rundfunk). The interpretation of a statutory provision must be based on the literal meaning and, in particular, on the purpose of the provision and the intention of the legislator. Broadcasting reception facilities are defined in § 1 para. 1 RGG. It is based on the possibility of receiving broadcast transmissions within the meaning of the Broadcasting Federal Constitution Act, the legal definition of which is very broad and for this reason is open to teleological reduction. Ordinary television and radio sets with a broadcast reception module, irrespective of the respective distribution and reception technology, fall under this definition; other devices with built-in reception modules are also to be subsumed under the term broadcast reception equipment (e.g. antenna, cable networks or satellite). Even the precursors of the Internet, such as telephone tape services, were not subsumed under the term “broadcasting”. “Live streaming” therefore falls under the term “television program” within the meaning of Directive 2007/65/EC and also under the term “television program” within the meaning of § 1a Z 2 ORF Act, but does not meet the definition of “broadcasting” within the meaning of the BVG-Rundfunk. A computer that only has an Internet connection is not a broadcasting reception device, meaning that no broadcasting fee is payable for it.

Conclusion: If you do not have a TV/radio card or DVB-T module, you do not have to pay GIS fees. But beware: the legal situation could change again soon. Anyone who does not have a TV set or radio at home and receives a payment slip from GIS should request an assessment notice.

Repayment: According to the decision of the Administrative Court 2010/17/0022 , the only decisive factor for the existence/termination of the obligation to pay fees is whether a broadcasting reception facility is operated or kept ready for operation in a dwelling or other premises. The case law of both courts of public law assumes that the statute of limitations is not a general institution belonging to the Austrian legal system and therefore only exists in public law where the law expressly provides for this. Therefore, there is no statute of limitations to prevent repayment.

Therefore, if you have not operated or provided any broadcasting reception equipment in your home, you may be entitled to a refund of the broadcasting fees paid.