Football Taxation - Clubs' Perspective: Are Agent Commissions Tax-Deductible Expenses for the Club?

Argentina

Since the football club is exempt from income tax, there are no deductions related to this tax.

Belgium

A distinction must be made between agent fees that are paid to the club agents on the one hand and player’s agents on the other hand.

Agent fees paid by the club to the player’s agent, on behalf of the player, are considered a taxable benefit in kind in the hands of the player and, as such, qualify as a fully tax-deductible salary expense for Corporate Income Tax purposes in the hands of the club. Provided that the relevant conditions are met, the agent fee is also fully tax-deductible in the hands of the player (see below).

No VAT deduction can be claimed on the agent fees paid by the club to the player’s agents, in consideration for services performed by the agent for the benefit of the player.

As to the VAT localization rules,...

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