Football Taxation - Clubs' Perspective: Taxation of the FIFA Training and Solidarity Indemnities Received by the Club (CIT and VAT)

Argentina

The FIFA training and solidarity indemnities received by Argentine clubs will not be subject to either income tax or VAT.

Belgium

Training compensation and solidarity indemnities received by the club are subject to Corporate Income Tax.

Training compensation and solidarity indemnities for U23 players are excluded from the scope of Belgian VAT.

Brazil

Similar to FIFA’s training compensation, the national training compensation (Indenização por formação) is provided for in the CBF Registration and Transfer Regulations, in Articles 56 and 57. Its objective is to reimburse and compensate the human, educational, technical and material investments made by the training club(s). The club must hold a Training Club Certificate issued by the CBF to be entitled to compensation.

The...

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