Taxation of Sportspersons in Switzerland, including Income from the Exploitation of Image Rights

Authored by Daniel Bader and Hanna Brozzo, lawyers at Bär & Karrer AG, this article delves into the intricacies of taxation for sportspersons in Switzerland. It explores key aspects such as income tax, the exploitation of image rights and the special lump sum tax regime, offering insights into how sportspersons can optimize their tax and social security structures within the Swiss legal framework.

I. Income Tax Regime for Swiss-Resident Sportspersons in General

While there is no specific tax regime for sportspersons, such as football players, in most Swiss cantons the long-standing special tax regime, the so-called lump sum taxation is, in principle, available for foreign sportspersons newly immigrating to Switzerland. However, often, the lump sum taxation is not effectively an option because it does not allow any professional activity in Switzerland. If a sportsperson can carry out all professional activity outside of Switzerland, the lump...

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