Can a condominium owners’ association be entered in the VAT register?

Yes, a condominium owners’ association can be entered in the VAT register if it is active as a business and reaches the turnover limit of CHF 100’000 per year.

Typical cases are

• Letting car parking spaces to third parties
• Operation of communal facilities (e.g. sale of solar power).

However, if the condominium owners’ association only provides internal services for the owners, such as administration or maintenance, it is not considered a taxable business. Voluntary VAT registration is possible.