Visitor’s taxes are state taxes. The law on tourism of the Canton Valais states in chapter 4, article 17, who can impose the tax and on what legal grounds.
Chapter 4: First visitor’s tax, finances
Art. 17 Applicability
1 A visitor’s tax is imposed on guests who stay overnight in the area of a particular tourist office.
2 This tax is based on regulations decided by the assembly or general council and homologated by the government of Valais (Staatsrat). The people and institutions affected are informed beforehand. This regulation determines rate, exemptions and abatements, manner of imposition and use of the visitor’s tax.
Art. 18 EXEMPTIONS
1 The following people are exempt from the visitor’s tax:
a) all residents of the municipality where the tax is imposed. Residence is determined by the definition in the Swiss Civil Code;
b) all people staying at a relative’s home who is exempt from the tax. Relatives are family members of grandparental descent;
c) children under six; children from 6-16 pay half the tax;
d) students and apprentices who go to schools that are recognised and supported by the Canton of Valais during school term;
e) patients and residents of hospitals, retirement and nursing homes recognised by the Canton of Valais;
f) members of the army, civil defence, fire brigade and active members of similar institutions
2 The Staatsrat (canton government) and the municipalities can decree additional tax exemptions.
Ordinance on an exemption from tourist tax of 6 November 1996
1 Persons with an activity recognised and subsidised by the State of Valais as part of the Youth and Sport movement are exempted
from the tourist tax.
WHAT IS THE VISITOR’S TAX? WHAT IS THE LEGAL BASIS OF THE TAX IMPOSITION?
Article 19 defines the tax rate. This prevents the tax from being assessed arbitrarily. Neither municipalities nor tourist offices are able to override these requirements.
Art. 19 Rate
1 The visitor’s tax rate accommodates the infrastructure of the resort, the form and location of the accommodation. It may vary from season to season.
2 The visitor’s tax rates are calculated with respect to costs and services for which the proceeds are utilised according to article 22.
WHAT IS THE VISITOR’S TAX USED FOR?
Article 22 defines in detail the use of the visitor’s tax proceeds. Article 22 reads as follows:
Art. 22 Use
1 The visitor’s tax is used in the interest of those imposed.
2 It is namely used for:
a) operation of information and reservation services;
b) local animation;
c) development and operation of the infrastructures for tourism, culture and sports.
This ensures that the visitor’s tax are not used for any other purpose. The municipal council oversees the implementation of this article.
VISITOR'S TAX REGULATIONS IN THE COMMUNITIES OF GOMS AND OBERGOMS
Based on the Federal Court decision of 8 October 2018, the visitor's tax regulations of the municipality of Goms and the municipality of Obergoms were corrected with regard to the average occupancy rate. To this end, the municipalities and Obergoms Tourismus AG have redefined the average occupancy rate of 31 nights per year and bed in joint discussions with representatives of the hotel industry and the IG Goms Zweitwohnungen.
On 28 March 2019, the amended regulations were adopted at the initial meetings of the municipalities of Goms and Obergoms and subsequently homoloired by the canton. The current regulations came into force on 1 November 2019.
Per 1 November 2017, the visitor’s tax rate is CHF 3.00. Children under 16 pay half-price. Children under 6 are free.
Ages 6 - 16
Children under 6
|Hotels||CHF 3.00||CHF 1.50||free||in real terms|
|CHF 3.00||CHF 1.50||free||flat|
|Huts (Maiensässe)||CHF 3.00||CHF 1.50||free||flat|
|Group accommodations||CHF 3.00||CHF 1.50||free||in real terms|
|Camping grounds||CHF 3.00||CHF 1.50||free||in real terms|
Starting 1 November 2017, the new municipal visitor’s tax regulations provide that every holiday home/chalet bills their tax at a flat rate, regardless if the property is used or rented out by you or made available to your friends. A new regulation sets the size of the property according to abstract of title as decisive aspect. The new regulations predefine three property sizes:
- Small: up to 2 ½ - room apartments CHF 186.00
- Middle: 3 up to 3 ½ - room apartments CHF 372.00
- Big: 4 and more - room apartments CHF 465.00
Huts (From 1 May to 31 October) CHF 96.00
Buildings outside the building zone are generally regarded as huts (Maiensäss) within the meaning of the visitor's tax regulations. In their regulations, the municipalities assume a maximum use of these between 1 May and 31 October (or later/earlier in the case of acute avalanche danger). Due to limited use, the visitor's tax flat rate is set at CHF 150.00 per huts (Maiensäss) resident.
From 2020, the flat rate will be adjusted to CHF 96.00 (average overnight rate of 16 nights).
HOW DO I PAY MY TAX AS A PROPERTY OWNER?
The flat rate tax will be levied once a year (by beginning of November). The municipalities Goms and Obergoms, as of yet, have assigned this task to Obergoms Tourismus AG. By paying the annual bill, all visitor’s taxes are compensated for. On the part of the municipalities Goms and Obergoms or Obergoms Tourismus AG, there will be no further collections. Please be aware that the tourism tax is still to be paid for rentals.
CAN THE PROPRIETOR CHARGE HIS OR HER GUESTS/FRIENDS FOR THE TAX?
Via the flat rate, the proprietor can pay the visitor’s tax for his or her property once a year. If he or she rents his property to guests, or makes it available to friends, the proprietor can bill the renters according to the valid visitor’s tax rates. However, there is a direct billing between proprietor and guest. The proprietor can freely employ these revenues.
I RENTED OUT MY APARTMENT PERMANENTLY. DO I STILL NEED TO PAY THE ANNUAL FLAT RATE?
In this case, the rate is dependent on the person to whom the apartment is rented out to.
- If you rented your apartment permanently to someone who is registered in the municipality Goms or Obergoms and also pays taxes there, the apartment is automatically turned into a primary home and is, therefore, no longer subject to the annual visitor’s tax flat rate.
- If you rented out your apartment permanently to someone who is NOT registered in the municipality Goms or Obergoms, the apartment is subject to the annual visitor’s tax flat rate. You will receive a bill and the landlord will issue the guest card.
GUEST CARD “DISCOVERY CARD“
You will find all current information on the subject of the guest card in the menu Discovery Pass.
WHAT IS A "TOURISMUSFÖRDERUNGSTAXE"?
"Tourismusförderungstaxen" are state taxes based on articles 27 and 31 of the law on tourism of the Canton of Valais, which grants municipalities the right to levy tourist taxes instead of accommodation taxes.
Everyone renting out a holiday apartment is required by law to submit a flat rate, which is:
CHF 120.00 for 1 - 2-room apartments
CHF 150.00 for 2 ½ - 3-room apartments
CHF 180.00 for 3 ½-room apartments (and larger)
These revenues are to be used exclusively for tourism funding.
Our tourism year starts November 1 and ends October 31.
HOLIDAY HOME CLASSIFICATION
According to the Swiss Tourism Federation STF, every holiday apartment needs to be classified in 2017 even though there might be a pre-existing classification. The present classifications, including the classification stars, will be expunged. In the future, there are no more new periods and the classification is valid for four years, starting with the classification date and at at the end of the respective month. Obergoms Tourismus is happy to classify all registered homes.
NEW ONLINE-SURVEY FROM THE VALAIS TOURISM OBSERVATORY WTO
Tourism in Valais faces many challenges such as changes in current environmental policies postulated by LEX Weber or the Raumplanungsgesetz (land-use planning law). We will need new strategies in order to move away from the predominant construction economy of our holiday destinations to a more efficient use of pre-existing real estate. Second homes are an essential part of this change. So is the acknowledgement of the influence, role and expectations of second home owners. The Valais Tourism Observatory WTO together with the VSV2W (Valais second home association) has designed a survey. Its purpose is to learn more about opinions and intentions of second home owners. Please take a few minutes to complete the survey: