Athletes 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 of at least CHF 100 000 worldwide.


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. 


Organiser of international sporting events

The information sheet for organisers of international sporting events informs the organisers about the procedure for simplified tax payment.

Simplified tax payment procedure

Last modification 14.12.2021

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Federal Tax Administration FTA
Main Division VAT
Legal Division
Schwarztorstrasse 50
3003 Berne


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