The Resource Austria: tax planning for incoming professional team sports players

Austria: tax planning for incoming professional team sports players

Label
Austria: tax planning for incoming professional team sports players
Title
Austria: tax planning for incoming professional team sports players
Creator
Subject
Language
eng
Summary
This article deals with the personal income tax treatment of professional team sports players in Austria and highlights potential tax planning opportunities for individuals working for an Austrian or a foreign sports team who perform their activity in Austria. The article looks at (1) taxation of resident team sports players (criteria triggering unlimited tax liability, tax implications in case of unlimited tax liability and special rules applicable to resident athletes), (2) double tax treaties and (3) taxation of non-resident team sports players (criteria triggering limited tax liability and related tax implications, execution of taxation rights with regard to non-resident taxpayers and excursus: taxation of the foreign sports team)
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 3 (2012),
http://library.link/vocab/creatorName
  • Eckerstorfer, M
  • Nowotny, C. (Clemens)
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • individual income tax
  • residence
  • tax treaty
  • tax liability
Label
Austria: tax planning for incoming professional team sports players
Instantiates
Publication
Label
Austria: tax planning for incoming professional team sports players
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...