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Netherlands: Sport clubs to be exempt from inheritance and gift tax

Part of the 2009 Tax Plan is an exemption for sportscubs from inheritance and gift taxes. From 2009 sports clubs will not have to pay inheritance tax on received gifts and inheritances. One time donations and gifts to sports clubs will however not become eligible for a deduction against taxable income. From this perspective sports clubs are still not treated like 'full? ANBIs (institutions for the general benefit). Qualifying sports clubs are those clubs that are (indirect) member of the Netherlands Olympic Committee or an international sports federation. It is anticipated that the exemption will save 300.000 sports clubs a yearly amount of around 5 million EUR inheritance and gift tax.
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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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