Swiss VAT liability for non-profit organisations – Increase in turnover threshold to CHF 250’000 as per January 1, 2023

March 2022

As of January 1, 2023, an increased turnover threshold will be introduced for VAT liability of sports clubs and cultural associations as well as other non-profit organisations (NPO’s).

On March 18, 2022, the Federal Council put into effect the increase of the current turnover threshold from CHF 150’000 to CHF 250’000 – a change from which numerous associations can already benefit in the coming year.

However, associations and institutions that fall within the scope of the new regulation and were previously subject to VAT must apply to the Federal Tax Administration to be removed from the VAT register in order to be exempt from the VAT obligation.

In our publication, VAT experts Britta Rehfisch and Olivia Schwarz shed light on the background to the recently published changes and provide information on the steps to be taken and other planned changes to the VAT Act.