The 2026 World Cup served as a reminder: a visa does not guarantee entry into a country. For Swiss athletes, immigration and tax issues must be addressed well in advance of the competition.
The hosting of the 2026 World Cup in the United States, Canada, and Mexico serves as a reminder that participation in an international competition does not depend solely on athletic performance. Immigration and tax issues are now essential components of the legal planning for athletes and their support staff.
Recent events provide a striking example of this. Somali referee Omar Abdulkadir Artan, despite having been selected by FIFA and holding a U.S. visa, was denied entry into the United States a few days before the tournament. U.S. authorities cited “vetting concerns” after more than eleven hours of questioning, without providing further public details. In addition, several players on the Iraqi national team were subjected to enhanced immigration screenings upon their arrival, while some officials from the Iranian delegation were reportedly denied entry due to national security or foreign policy considerations. Elye Wahi, a 23-year-old Ivorian forward, was initially denied a Canadian visa on suspicion of involvement in match-fixing in France. Similarly, Breel Embolo, a player on the Swiss national team, was also denied entry into the United States due to administrative issues before eventually rejoining his teammates a few days late.
The Court of Arbitration for Sport (CAS) reiterated that the principle of political neutrality in sport should not be equated with a form of invisibility or withdrawal on the part of sports institutions, but rather implies “active apoliticism,” in which international regulations, the rules specific to the sports movement, and the best interests of the competition organizer—in this case, FIFA—prevail. This case law emphasizes that geopolitical considerations should not, in principle, hinder the practice of sports or make athletes’ participation contingent solely on the discretionary will of a third country. The difficulties encountered in connection with the 2026 FIFA World Cup nevertheless illustrate the persistent tensions between states’ sovereignty over immigration matters and the autonomy of the international sports movement.
These situations serve as a reminder that a visa issued by an embassy never confers an absolute right of entry into a country. Border authorities have broad discretion to deny entry to a traveler deemed “inadmissible” under national law. The grounds for refusal may include, among other things, national security concerns, alleged ties to banned organizations, a criminal record, prior violations of immigration law, or public health concerns. In the context of the United States, these decisions are primarily based on the Immigration and Nationality Act
The Act (INA), which grants the U.S. government particularly broad discretion.
For Swiss athletes—and particularly those in individual sports—these issues are far from theoretical. Tennis players, golfers, triathletes, equestrians, skiers, and athletes competing on international circuits must regularly obtain visas or temporary work permits in order to participate in competitions abroad. A late application, an administrative error, or a problem related to immigration status can jeopardize an entire season or deprive an athlete of substantial income.
It is therefore essential to begin the immigration process several months before a competition, to verify the type of visa required, any necessary work permits, and the specific conditions applicable depending on the host country. This assessment must also take into account successive travel between multiple countries during a single sports tour, which may entail separate administrative requirements.
Beyond immigration issues, international taxation is another major challenge for professional athletes. In most international competitions, prize money, appearance fees, and other athletic compensation are subject to withholding tax in the country where the competition is held. This taxation generally stems from the domestic tax laws of the country in question as well as from international treaties based on Article 17 of the OECD Model Tax Convention regarding artists and athletes.
For an athlete residing in Switzerland, however, this withholding tax does not necessarily fulfill all tax obligations. In principle, the income remains taxable in the country of residence, subject to the provisions of the applicable double taxation treaty. It is therefore essential to verify the amount actually withheld at source, to retain the tax certificates issued by the host country, and to determine whether a tax credit or another method of eliminating double taxation can be claimed on the Swiss tax return.
In practice, verifying documentation related to prize money, withholding taxes levied abroad, and applicable tax treaties is of considerable importance. Failure to properly account for these factors can lead to double taxation, a loss of tax credits, or difficulties during a subsequent tax audit.
Experience thus shows that the legal management of an international athletic career goes far beyond mere contractual or disciplinary issues. Immigration and tax considerations must be fully integrated into
early on in the planning of international competitions. For Swiss athletes and their advisors, proper advance planning not only ensures participation in sporting events but also helps optimize tax compliance and avoid financial consequences that can sometimes be significant.
At a time when international competitions are on the rise and immigration controls are being tightened, sports law is emerging more than ever as a cross-disciplinary field at the intersection of immigration law, tax law, and international law.
Emmanuel Emery, attorney, founder of the agency STEP Sports
