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 per year of at least CHF 100 000 worldwide. For non-profit, voluntarily-run sporting associations, the relevant turnover is CHF 150 000 (from 1st January 2023: CHF 250 000).
