Football Taxation - Clubs' Perspective: Does the Club Apply a P.A.Y.E. (Pay as you earn) System on the Player Salary Income?

Argentina

As will be explained in the following points, the income of football players is generally treated like any income of an employee in a dependent relationship and, therefore, subject to a withholding regime on each monthly payment made to these individuals.

Belgium

In Belgium, it is mandatory for Belgian clubs to withhold wage tax on the salaries paid to players playing in Belgium. The withholding tax constitutes an advance payment on the personal income tax owed by the player. Also, foreign clubs continuing to pay (a portion of or the entire) salary to players on loan to a Belgian club are obliged to withhold Belgian wage tax. The withholding tax must be paid within 15 days following the month in which the income was paid or granted.

The club is required to withhold EUR 3,995.06 on the first bracket of EUR 23,980. The withholding tax on the remaining portion of the remuneration is...

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