Sportspeople and sports teams resident or domiciled abroad
Sportspeople and sports teams resident or domiciled abroad may become liable for VAT in Switzerland.
Tax liability
Sportspeople and sports teams resident or domiciled abroad may become liable for VAT in Switzerland if they
- win prize money or receive an entry fee when participating in a domestic sporting event
- and at the same time achieve a turnover per year of at least CHF
100 000 worldwide. For non-profit, voluntarily-run sporting associations, the relevant turnover is CHF 250 000.
Sportspeople and sports teams
The information sheet for sportspeople (sportsmen and sportswomen) and sports teams resident or domiciled abroad concerning VAT in Switzerland provides information on their rights and obligations with regard to value added tax.
The VAT reporting form for sportsmen, sportswomen and sports teams resident or domiciled abroad can be found on the “VAT forms” page.
Organiser of international sporting events
The information sheet for organisers of international sporting events in Switzerland informs the organisers about the procedure for simplified tax payment.
Simplified tax payment procedure
Contact
If you have any questions, please contact us using the contact form.
Specific enquiries (German)
Federal Tax Administration FTA
Main Division Value Added Tax
Schwarztorstrasse 50
3003 Berne