On March 8, 2024, Me Audrey BRUIN took part in the Conference on the tax imposition of athletes in an international context, at the University of Lyon 3.
On March 8, 2024, Audrey BRUIN took part in the Conference on the tax imposition of athletes in an international context, in Lyon, under the direction of Laurent CHESNEAU, Associate Professor at the Université Jean Moulin Lyon 3.
The conference, which included 4 round-table discussions, addressed the following issues: the residence of sportsmen and women, preferential arrangements put in place by States, measures to combat abusive arrangements, and the treatment of income derived from sportsmen and women, such as marketing rights and image rights.
Taxation of athletes is a key issue that sportsmen and sportswomen, especially professionals and top-level athletes, must not leave to chance.
Tax rates vary according to various criteria, including the athlete’s place of residence, earnings and tax status.
If an athlete is required to play in different countries during the same year or sporting season, he or she must ensure that his or her tax situation is in order.
As a result, the athlete’s tax situation can be complex, and needs to be handled by a professional who can help the athlete file his or her tax returns in accordance with the applicable legislative framework.
Under certain conditions, athletes can also benefit from income tax exemption on a certain percentage of their remuneration. A professional specialized in sports law is there to advise and guide the athlete on these various existing schemes, and to determine whether the athlete meets the criteria to benefit from them.
Contact Mrs. Audrey BRUIN, Sports and Employment Lawyer, for any assistance.