The Resource Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist

Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist

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Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
Title
Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
Creator
Subject
Language
eng
Summary
One of the typical aspects of the Netherlands' taxation of professional sportspersons is that for professional soccer players and cyclists, there are obligatory participations in separate specific and dedicated pension funds. These funds are being funded with tax-deductive premium payments during the active years of the professional. After the professional career ends, the funds make periodic quarterly payments so that the former professional has income whilst looking for another profession or activity. For the application of tax treaties, an interesting question arises: whether the payment after the career ends should be classified as income from sports activities and hence under provisions, such as art. 17 of the OECD Model Convention, be subject to tax in The Netherlands and exempt by the residence country; or as pension payments which should under provisions, such as art. 18 of the OECD Model Convention, be taxable in the residence country and exempt from tax in the Netherlands. This article examines a Belgian court case. The case concerns whether the payments, from the pension fund received by a professional cyclist who emigrated from the Netherlands to Belgium, should be considered as pension payments. This article discusses the facts, the issues, and the decisions of the various courts. It is an example of a different classification of a type of income for the application of a tax treaty and for the application of domestic law
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 4 (2013),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • sportsmen
  • case law
  • pension
  • tax treaty
  • income classification
Label
Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
Instantiates
Publication
Label
Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
Publication

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