We are often asked what the current situation is - we would like to explain this to you here.
Whether you have to pay GIS fees for TV streaming depends on what kind of device you use.
Currently, a decision by the Administrative Court from 2015 continues to apply, which states that you do not have to pay GIS fees if you only use live streaming on devices that do not have a built-in TV tuner and you also do not own any other device that has a TV tuner. This means that you do not have to pay GIS fees if you use tablets, smartphones, laptops, game consoles or televisions that do not have a TV tuner.
The decision of the Administrative Court states:
Broadcasting reception facilities within the meaning of the Broadcasting Fees Act are only those devices which use "broadcasting technologies" (wireless terrestrial path, cable networks, satellite). Accordingly, a computer via which broadcasting programmes can be received by means of these broadcasting technologies (for example, by means of a TV or radio card, DVB-T module) is to be assessed as a broadcasting reception device. (source: https://www.vwgh.gv.at/english.html)
A computer with an internet connection only, on the other hand, is not a broadcasting receiver, so that no broadcasting fees have to be paid for it.
Accordingly, if your TV device does not have a TV tuner, the decision of the court from 2015 applies, which states that in this case no GIS fees are due because you are not a broadcasting subscriber.
We try to reflect the current situation here, but of course cannot give any guarantee. In case of any doubt, please refer to GIS directly (www.gis.at).