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Regler

Zermatt

You can read this article in German, French, Italian, or English.

This article provides specific information about local laws that apply to people who host their homes in the municipality of Zermatt. Just like our country article for Switzerland, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.

Some of the laws that might affect you are complicated. Contact the municipality of Zermatt directly or consult a local advisor, such as an attorney or tax professional, if you have questions.

Zermatt spa tax

Anyone who provides paid accommodations to guests will need to collect the Zermatt spa tax (Kurtaxe) from their guests and pay it to Zermatt Tourism. Owners of vacation homes with an unlimited or limited tax obligation to the municipality due to their personal or economic domicile (Articles 2, 3, 73, 74 of the Tax Code) are also obliged to pay a tourism promotion tax (Tourismusförderungstaxe).

The current spa and tourism promotion taxes for the municipality of Zermatt were approved by the government of the canton of Valais and entered into force on November 1, 2016 and August 18, 1999, respectively.

Purpose

Revenue from the resort tax is intended to finance the operation of an information and reservation service, on-site promotion, and the creation and operation of facilities for tourism, culture, and sports.

Tax rate

The spa tax is CHF 3.00 per night for all types of accommodation. Children between ages 6 and 16 pay half of this rate.

The tourism promotion tax is a lump sum determined by the number of beds.

Reporting and payment

As a host, you’re obligated to report the number of nights spent in your property by guests by May 10 for the winter season and November 10 for the summer season. You can file your report with Zermatt Tourism either electronically or manually. Check the overview of the tax for more information.

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