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THE NETHERLANDS: Cruijff achieves abolishment of gift tax

In an unprecedented manner, Johan Cruijff has been able to abolish the Netherlands gift tax levied gifts for public benefits. Recently the 11% tax rate had already been reduced to 8%, but Cruijff's comments on the levy of gift tax on the soccer fields donated by the Cruyff Foundation (see our previous news item) have convinced politics to abolish the gift taxes on these gifts. The abolishment is scheduled to become effective per 1 January 2006, and the Under Minister of Finance has publicly advised to postpone gifts to early next year. The annual revenue concerned is apparently about 40 million Euros per year; compensation will be sought by an increase of the betting and lottery tax rate from 25 to 30%.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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