< Back to previous page

Project

Sectors with significant tax gaps, key challenges based on case study, the football sector.

Tax competition between countries could involve tax incentives for legal entities and/or individuals. Also the football sector encounters many different tax and/or social security regimes between states. Since the Bosman case, football players have, in principle, the freedom to exercise their profession in the country of their choice. Domestic beneficial tax and/or social security regimes could play an important factor in their decision. European football clubs face a high burden to relocate their center of activities due to among others sporting obligations to compete mainly in their domestic competition, contractual obligations related to their stadium and local anchoring with traditional fan base. This does not mean that within the mid to long term football clubs could also take into account beneficial tax regimes for legal entities because of the growing globalization of the sport and an evolution towards the establishment of football holding companies.This study includes a comparative research on tax rates, pay roll taxes and social security charges of professional football clubs and professional players of the following countries: UK, France, Germany, Spain, Italy, Portugal, the Netherlands and Belgium. The aim is to come up with recommendations to level the playing field within the football sector. These findings can also be used for discussions on among others tax competition between states for high skilled workers.
Date:23 Feb 2021 →  31 Dec 2021
Keywords:ECONOMIC LAW, EUROPEAN LAW
Disciplines:Economic, commercial and financial law, European law, Tax law
Project type:Service project