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).


The information sheet for athletes and sports teams resident or domiciled abroad provides information on their rights and obligations with regard to value added tax.

Organiser of international sporting events

The information sheet for organisers of sporting events taking place on Swiss territory informs the organisers about the procedure for simplified tax payment.

Simplified tax payment procedure

Athlete decision tree

Last modification 28.11.2022

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Federal Tax Administration FTA
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3003 Berne


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