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Slovak Republic: Proposed amendment to the determination of the taxable income of non-resident artists and sportsmen

Currently non-resident artists and sportspersons who derive income from performances within the Slovak Republic are taxed as follows. They are taxed at the same income tax rate as resident taxpayers (currently a flat rate of 19% applies), with the possibility to deduct by way of fiction an amount of 40% of the income as fictitious costs. The tax due is to be withheld by resident individuals and legal entities on payments to non-resident artists, sportspersons and entertainers. It has been reported that the Slovak Ministry of Finance has published a proposed amendment to the income tax act, which would include per 2011 a reduction of the fictitiously deductible costs from 40 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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