The Resource The Netherlands : tax planning for incoming team sports players

The Netherlands : tax planning for incoming team sports players

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The Netherlands : tax planning for incoming team sports players
Title
The Netherlands : tax planning for incoming team sports players
Creator
Subject
Language
eng
Summary
This article deals with the personal income tax treatment of incoming team sports players in the Netherlands, either in a Dutch team or with a foreign team performing activities in the Netherlands. It discusses the residence status, worldwide and limited tax liability in the Netherlands, and elimination of double taxation for foreign source income. It looks at (I) taxation of resident team sports players in the Netherlands (tax rate and personal allowances), (II) international taxation of sports players (residence; national taxing rules for non-resident sports players and teams; art. 17 in tax treaties, both for employees and self-employed; elimination of double taxation: exemption versus credits; taxation of European football), (III) foreign sports players in Dutch teams (residence; mainly employees, normal rules; sometimes 30% rule; sometimes self-employed (residents); sometimes self-employed (non-residents); image rights and endorsement income; elimination of double taxation, exemption or credit, (IV) foreign teams in the Netherlands (self-employed; unilateral tax exemption (94 tax treaty countries); normal tax rules for sports teams from non-treaty countries)
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 4 (2013),
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • sportsmen
  • residence
  • non-resident
  • individual income tax
  • tax planning
  • source of income
  • worldwide income
  • tax liability
  • tax treaty
  • double taxation
  • brand
  • 30% ruling
  • foreign tax credit
Label
The Netherlands : tax planning for incoming team sports players
Instantiates
Publication
Label
The Netherlands : tax planning for incoming team sports players
Publication

Library Locations

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