Swiss politicians are putting UEFA’s privileged tax status under the microscope today, with a vote in the Canton of Vaud that could force European football’s governing body to justify its actions on Israel and the occupied Palestinian territories.
Local parliamentarians in Switzerland will vote on a resolution calling for the revocation of UEFA’s tax exemption, arguing that the organisation’s legal standing and associated tax advantages in Switzerland are now in question because the Israeli Football Association (IFA) remains a member of UEFA while fielding football teams on occupied land.
Those leading the effort cite the 19 July 2024 ruling by the International Court of Justice (ICJ), which confirmed that Israel is illegally occupying Palestinian land in the West Bank, East Jerusalem and Gaza.
The campaigners argue that UEFA benefits from tax exoneration in Switzerland despite what they describe as significant commercial activity, and that this status was granted “specifically because international sports federations play an important role in promoting peace and combating racism and discrimination”.
The resolution states:
“As an international federation, it [UEFA] has long benefited, despite its significant commercial activity, from a tax exemption granted specifically because international sports federations play an important role in promoting peace and combating racism and discrimination.
UEFA has long placed these concerns at the heart of its decisions. Its commitment to peace, for example, was among the motivations cited in support of sanctions adopted by the organisation following Russia’s aggression against Ukraine. However, it is clear that this objective is not being pursued today.”
According to the text, the resolution argues that UEFA’s failure to take action against IFA, or to sanction it, undermines the basis on which the organisation receives tax advantages in Switzerland.
It also claims that the current situation effectively places a financial burden on residents in Vaud.
“Tax exoneration means that instead of receiving that money, Swiss citizens, specifically in Vaud, are funding the illegal activities of the Israeli football Association (IFA),” the press release states.
If accepted, the resolution would call on the Vaud government, through its tax authority, to formally set a deadline for UEFA to justify whether maintaining IFA as a member, and or failing to take any sanctions against IFA, is compatible with the goals of promoting peace and fighting racism and discrimination.
The resolution describes those goals as a condition for tax exoneration.
The process outlined in the text would trigger administrative proceedings, after which a decision would be issued to maintain, withhold, or condition UEFA’s tax exoneration.
It also notes that if a decision is unfavourable to UEFA, the organisation would be entitled to bring the matter to court.
Those behind the resolution say the wider political and humanitarian context makes UEFA’s stance on the issue even more contentious.
“While the State of Israel has announced its intention to suspend access to Gaza for more than thirty international NGOs, the humanitarian situation continues to deteriorate. Israel also approved the creation of 19 new settlements at the end of December.
“By persisting in its failure to react and continuing to recognise clubs located in illegally occupied territories, UEFA is sending a signal that it condones these actions. Football deserves better than that.” – Théophile Schenker, Member of the Cantonal Parliament of Canton Vaud
The resolution has also drawn strong criticism from international human rights figures, including Craig Mokhiber, who described the vote as a test not only of UEFA, but of Swiss authorities as well.
“Swiss authorities should know that their international reputation as depositary of the Geneva Conventions, a leading proponent of humanitarian law, and host of the UN human rights office, is itself on trial in this process.
“Tomorrow, cantonal authorities debate the validity of UEFA’s privileged tax status in light of their continued inclusion and financial support of the Israeli Football Association, which fields teams on stolen land in an apartheid state that is committing an ongoing genocide.
“UEFA has no right to receive a tax status reserved for sporting and cultural organizations that ‘promote peace’ internationally until their complicity in such crimes against humanity has ended.” – Craig Mokhiber, International Human Rights Lawyers and former UN Human Rights Director
Another statement included in the press release came from Ashish Prashar, described as a former advisor to the Middle East Peace Envoy and Campaign Director for Game Over Israel.
“UEFA is at the forefront of funding and normalizing the apartheid and ethnic cleansing of the Palestinian territories by continuing to provide a subsidy and allowing the Israeli Football Association (IFA) to be a member.
“Israel’s human rights abuses have been thoroughly documented and UEFA must remove them from the European confederation or accept the consequences of protecting impunity. In this dark moment in history, accountability is the only path forward.” – Ashish Prashar, Former Advisor to the Middle East Peace Envoy and Campaign Director for Game Over Israel
The resolution focuses on UEFA’s role as an international sports federation and the conditions under which it receives tax benefits in Switzerland.
In particular, it argues that the organisation’s tax exemption is tied to the expectation that it promotes peace and fights racism and discrimination, and that the decision to maintain IFA’s membership without sanctions raises questions about whether those standards are being upheld.
The resolution also points to UEFA’s previous actions in response to Russia’s aggression against Ukraine as evidence that the organisation has used its governance powers on peace related grounds in the past, contrasting that with its current stance on the IFA.
If the resolution passes, it would not automatically remove UEFA’s tax exemption, but would begin a formal review process through the Vaud tax authority.
That process would require UEFA to justify its position, before any final decision is made to maintain, withdraw, or alter the terms of its tax exoneration.
The vote is set to take place today in the Swiss canton where UEFA is headquartered, and supporters of the resolution say it could have significant consequences for how international sports bodies are held to account in Switzerland.