Taxation in sport
Your tax situation optimally arranged
Tax law is an indispensable part of sports-law guidance. Whether you are a paid athlete, manage a non-profit organisation or are active as a club on the transfer market: the tax consequences are far-reaching and require specialised expertise.
Everest Sports Law combines in-depth knowledge of sports law and taxation. We assist athletes, clubs and federations with all tax matters, from straightforward returns to complex international tax planning.
Free consultationTax situations in sport
The paid athlete
Athletes earning more than €10,200 per year fall under the status of paid athlete. Athletes under 26 are taxed at 16.5% on income up to €20,070. Above that threshold, or above the age of 26, specific rates apply. Everest Sports Law helps you correctly declare your taxable income and optimise it to the fullest extent.
The self-employed athlete
Athletes who are self-employed fall under the standard rules for the self-employed and are, in principle, subject to VAT. Those with an annual turnover below €25,000 may benefit from the VAT exemption scheme for small businesses — but thereby also lose the right to deduct VAT. We advise you on the most advantageous structure.
Sponsorship income
Sponsorship income is taxable as soon as it derives from a professional activity, whether in cash or in kind (equipment, vehicles, travel). Its tax treatment depends on your status as an athlete and the nature of the consideration. Everest Sports Law structures your sponsorship agreements so that the tax impact remains manageable.
Non-profits & sports clubs
Unincorporated associations (de facto associations) have no legal personality; income is attributed to the individual members. Non-profit organisations are subject to legal entity tax on certain categories of income: real property, movable property and miscellaneous income. Non-profits with assets exceeding €25,000 are also subject to an annual wealth tax. We guide you through the tax return and the tax optimisation of your club structure.
Sports infrastructure & VAT
Sporting services offered by non-profit organisations are, in principle, exempt from VAT, provided the income is used to cover operating costs. Sports infrastructure — construction, letting, use — nevertheless raises complex VAT issues, particularly where mixed use (commercial and recreational) occurs. Everest Sports Law analyses your situation and proposes the most optimal structure.