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

Belgium: tax planning for incoming professional team sports players

Label
Belgium: tax planning for incoming professional team sports players
Title
Belgium: tax planning for incoming professional team sports players
Creator
Subject
Language
eng
Summary
This article provides a summary overview of the general tax rules and the specific tax rules applicable to resident and non-resident team sports players. The article looks at (1) the general principles of the Belgian individual income tax regime, (2) liability for Belgian individual income tax - concept of tax residency, (3) general principles of taxation as a resident or non-resident and the impact of withholding tax (Belgian resident and non-resident players and the nature of the income), (4) self-employed sports players, (5) management companies, (6) specific provisions for remunerated sports players (tax resident sports players and tax non-resident sports players, (7) exemption for remitting the professional withholding tax to the Belgian tax authorities (for tax resident and tax non-residents), (8) planning opportunities and conclusion and (9) annex: social security contributions
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 3 (2012),
Geographic coverage
  • Europe
  • European Union
Language note
English
http://bibfra.me/vocab/lite/organizationName
  • HR tax team Tiberghien lawyers
  • Altius
http://library.link/vocab/subjectName
  • sportsmen
  • tax planning
  • individual income tax
  • residence
  • non-resident
  • tax liability
  • withholding tax
  • social security
Label
Belgium: tax planning for incoming professional team sports players
Instantiates
Publication
Label
Belgium: tax planning for incoming professional team sports players
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...