Tax law

From the pay threshold the Act sets for it. Above that threshold the special status applies, with its own rules for the contract and for social security contributions. Below it you fall under the ordinary regime. The amount is adjusted over time, so test your situation against the threshold for the current year rather than last season’s.

Yes, as soon as it derives from a professional activity. That holds for cash and equally for benefits in kind: equipment, a vehicle, a trip. The tax treatment depends on your status as an athlete and on the nature of what you give in return. Keep a record of every benefit and of the period in which it was granted.

Prize money, appearance fees and image income are often taxed at source, in the country where the event takes place. The double taxation treaty with that country decides which state may tax what, and how the tax already paid is set off against the Belgian bill. Keep every certificate of withholding, because without it the set-off is lost.

A non-profit is as a rule subject to legal entity tax, on certain categories of income such as real property, movable property and miscellaneous income. Where you also run a genuine commercial activity, the administration may apply corporate tax to the whole. Keep the sporting operation and the commercial activity administratively separate, with their own accounts.

The period to reply is set out in the letter itself. Reply within it, even where you disagree with the question. Collect the contracts, the proof of payment and the minutes of the governing bodies first, and have the reply checked before you send it. A well-supported reply at that stage often prevents a notice of adjustment.