IRT is the research and development branch of the public broadcasters in Germany (the ARD and ZDF), Austria (the ORF) and in Switzerland (the SRG). Situated in Munich, Germany, the IRT participates in both national and international research projects, and is highly involved in broadcasting system development.

Specifically, IRT has participated in the development of digital audio bit rate reduction, and is one of the three licensors of MPEG Layer II of which the IRT conducts conformance tests.