Football Taxation - Players' Perspective: How is Tax Residence Determined for the Players?

Argentina

Tax residency rules for players does not differ from those that apply to other taxpayers. According to the Income Tax Law, the following individuals are considered residents in Argentina:

Argentine nationals, whether native or naturalized, except those who have lost their resident status by acquiring permanent residency in a foreign country or by remaining abroad continuously for 12 months. The loss of resident status will take effect from the first day of the month following the triggering event;
Foreign nationals who have obtained permanent residency in the country or, without having obtained it, have remained with temporary authorizations for a period of 12 months.

Belgium

An individual is considered a Belgian resident taxpayer if his place of residence is located in Belgium. In the event where the place...

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