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FRANCE: Remuneration paid by a club to a professional sportsmen for the collective commercialisation of the collective image of the team to be taxed as non-trading profits

Regarding professional sportsmen certain remunerations paid by their sports club for the exploitation of the collective image rights of the sports team are taxed in a more advantageous way than salaries. The main benefit is that these remunerations are not subject to the social taxes (CSG, CRDS and the social levy). The pertinent part of the remuneration can only be taken from the part of the remuneration which exceeds twice the social security threshold of EUR 31,078 (in total EUR 62,136). The part may not exceed 30% of the entire remuneration. Guideline 5F-12-06 of 31 March 2006 contains rules for the employers on the dealing with these remunerations in their obligatory annual declarations. For further information see: The International Guide to the Taxation of Sportsmen and Sportswomen, Anne Quenedey, Chapter France, section 1.3.3. at p. 33-34.
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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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