Tax exemption for associations and other non-profit organizations from CHF 250,000 on VAT

On January 1st, 2023, the turnover limit for the exemption from tax liability for non-profit, voluntary sports and cultural clubs and non-profit institutions for value added tax (VAT) will be increased from CHF 150,000 to CHF 250,000.

According to estimates by the Federal Tax Administration (ESTV), with the increase in the turnover limit, around 180 associations and non-profit institutions will be able to delete themselves from the VAT register.

Source PwC

 

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