Sportspeople and sports teams resident or domiciled abroad

Sportspeople

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.

Information sheet for sportsmen, sportswomen and sports teams resident or domiciled abroad concerning VAT in Switzerland (PDF, 188 kB, 05.10.2023)

VAT reporting form for sportsmen, sportswomen and sports teams resident or domiciled abroad (PDF, 754 kB, 04.12.2023)

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.

Information sheet for organisers of international sporting events in Switzerland (PDF, 115 kB, 05.10.2023)