Check our upcoming or previous seminars

International Sports Law and Taxation Issues

21 & 22 Okt 2004


  • Income tax treatment of athletes and sports performances
  • Civil law aspects of image rights
  • Experience with CAS and CAS Ad Hoc Division for Euro 2004
  • Possible conflicts with and consequences of EC state aid rules


Case studies on the income tax treatment of participants in team sports.

  • domestic income tax treatment for shortterm residents
  • relevant income tax aspects (e.g. deferred taxation for pensions)
  • income tax treaty considerations
  • various types of income

         - basic salary
         - premiums
         - sponsorship
         - exploitation of image rights
         - relevant case law

Casse study on tax efficient organisation of international sports events

  • Withholding and income tax treatment of incoming athletes
  • Income tax obligations of organisers
  • Agreement involving Champions League
  • Income tax treaty considerations

Additional issues

  • Possible conflict between tax treaty rules and EC law
  • Consequences of EC case law (Gerritse)
  • Relevant civil law aspects of image rights
  • Growing role of the Court Arbitration de Sports (based in Lausanne)
  • Corporate tax issues of professional sports teams
  • Potential conflicts with EC state aid rules

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