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Switzerland Publishes VAT Guides For Sportspeople

Monday, October 28, 2019

On October 22, 2019, the Swiss Federal Finance Department uploaded a series of publications concerning the value-added tax rules for those participating in and organizing sporting events.

The publications are intended to provide guidance on the VAT obligations of sportspeople and teams not resident or domiciled in Switzerland in light of changes brought about by a partial revision to the Federal VAT Act, which came into force on January 1, 2018.

The FDF points out that non-Swiss participants in sporting events may become subject to VAT by participating in a sporting event in Switzerland. This is particularly the case if a sportsperson resident or domiciled abroad wins prize money or receives an entry fee when participating in a sporting event in Switzerland and at the same time has a worldwide turnover of at least CHF100,000 (USD102,000).

The FDF has published the following three documents on its website:

  • Information sheet for sportsmen, sportswomen, and sports teams resident or domiciled abroad concerning VAT in Switzerland.
  • Information sheet for organizers of international sporting events in Switzerland.
  • VAT reporting form for sportsmen, sportswomen, and sports teams resident or domiciled abroad.

The information sheet for sportspeople resident or domiciled abroad provides guidance on the rights and obligations of these sportspeople with regards to VAT.

The information sheet for organizers of international sporting events provides guidance on the procedures and rules under the simplified tax payment scheme.