No exemption from value added tax
The Federal Council is opposed to further exempting sports and cultural associations and non-profit institutions from VAT.
In April 2021, the responsible National Council committee proposed to its Council that the turnover threshold above which a non-profit, voluntary sports or cultural association or a charitable institution becomes liable for VAT be raised from the current CHF 150,000 to CHF 200,000. At the same time, it has invited the Federal Council to comment.
The Federal Council rejects the increase. Sports and cultural associations and non-profit institutions already benefit from a higher turnover limit of CHF 150,000 compared to other companies, which are subject to a turnover limit of CHF 100,000.
In addition, sports and cultural associations as well as charitable institutions have the option of settling VAT using flat rates, the Federal Council writes in its press release. This simplifies bookkeeping and VAT accounting considerably. An increase in the turnover limit to ease the administrative burden is therefore not necessary.
Original article:
https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-84669.html
