Since the partial revision of the Federal Act on Value Added Tax (VAT Act), which came into force on 1 January 2018, sportsmen, sportswomen and sports teams resident or domiciled abroad may become subject to the tax by participating in a sporting event in Switzerland. This is particularly the case if a sportsperson resident or domiciled abroad wins prize money or receives an entry fee when participating in a sporting event in Switzerland and at the same time has a worldwide turnover of at least CHF 100,000.
The information sheet for sportspeople resident or domiciled abroad provides information on the rights and obligations of these sportspeople with regard to value added tax. The information sheet for organisers of international sporting events informs the organisers about the procedure for simplified tax payment.
Last modification 22.10.2019