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SWITZERLAND: Canton of Ticino seeks back taxes from foreign football players of FC Lugano

It has been reported that the Swiss authorities are trying to recover non-paid taxes on income earned by professional football players of FC Lugano. Apparently, the club used to pay part of the salaries in cash in order to avoid paying tax on the entire salaries. The canton of Ticino is stated to have already recovered an amount of two million Swiss Francs from around 50 players who are Swiss nationals or still are playing in Switzerland. There are reportedly still substantial tax claims against several foreign players who have in the meantime left the country. A spokesperson of the cantonal tax authorities was not hopeful that beck taxes could effectively be recovered from players who have permanently left the country.
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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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