Football Taxation - Players' Perspective: How are “Star Companies” Treated? What are the Most Common Tax Issues concerning Star Companies?

Argentina

Star companies are treated in Argentina like any other company. They have not been subject to analysis by the case-law of this country.

Belgium

According to Article 228, par. 2, 8° ITC92, a player who is not a Belgian resident is taxable on income from an activity performed personally and as such in Belgium, even if this income is not paid or attributed to the player himself, but to a company. In the non-resident taxation, an 18% withholding tax applies to such income, providing for a limited lump-sum cost deduction. This withholding tax is usually due by the organizer of the sporting event. In principle, this withholding tax is liberating (i.e. relieving the taxpayer from the...

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