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Netherlands: Professional football club NAC considered to be an institution for the public benefit

A Netherlands Court of Appeal has decided on 13 November 2003 that the professional football club NAC (based in Breda) should for the purpose of the Netherlands inheritance tax be considered as a institution for the public benefit. Therefore the receipt of an inheritance by the club NAC was subject to inheritance tax at a flat rate 11%, instead of the much higher progressive tax rate (varying from 41 to 68%). The decision was remarkable, because in previous case law it has been decided by the Netherlands Supreme Court that amateur football clubs are not to be considered as institutions for the public benefit. The main argument for the Court of Appeal appears to be that professional football is serving the general interest of society by offering possibilities for relaxation and for spending leisure time for huge numbers of spectators from all levels of the society. The latter aspect is the main difference with amateur football clubs, which mainly serve the interests of its members. The decision may also be relevant for income tax purposes. Gifts to qualifying institutions for the public benefit are - within certain limits - deductible from the taxable income of resident individuals. The tax benefit for high income earners may be 52%. The Netherlands tax authorities went into appeal, the decision of the Supreme Court is to be awaited.
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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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