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