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NETHERLANDS: No Appeal with Supreme Court against exemption foreign income NL resident soccer players

NETHERLANDS: No Appeal with Supreme Court against exemption foreign income NL resident soccer players Source: Decision 2012/03184, Under Minister of Finance By Rijkele Betten The Under Minister of Finance has withdrawn the appeal against a decision of the Court of Appeal of ‘s-Hertogenbosch regarding the exemption for income earned by Netherlands resident soccer players during training periods (which included test matches) in Spain and Thailand. For the note on the earlier message in this section see: http://www.sportsandtaxation.com/2012/07/the-netherlands-court-allows-exemption-for-training-days-outside-the-netherlands-for-professional-soccer-player-likewise-as-for-ice-skater/   The reason for the withdrawal is that the Under Minister does not expect the appeal will be successful now that it did not concern a training period without any public appearance.   CONCLUSION (RB) The conclusion must be that Netherlands sportspersons and artists that are staying for training purposes in a country with which the Netherlands has concluded a tax treaty that allows for an exemption with progression for such income, can claim such exemption if during that stay there are one or more public appearances.   It would be advisable to have a reasonable relation between the length of the training period and the number and intensity of the public appearances, and to properly document such appearances.
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Global Sports Law and Taxation Reports feature: articles; comparative surveys; commentaries on topical sports legal and tax issues and documentation.

The unique feature of Global Sports Law and Taxation Reports is that this Journal combines for the first time up to-date valuable and must-have information on the legal and tax aspects of sport and their interrelationships.

The Editors

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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