Football Taxation - Clubs' Perspective: Is the Transfer Indemnity Subject to VAT?

Argentina

The transfer indemnity is not subject to VAT.

Belgium

The agreement concluded between clubs, whereby the rights to a player are permanently transferred, in principle constitutes a service subject to Belgian VAT when it concerns:

a transaction between two Belgian clubs - VAT is due by the selling club and deductible in the hands of the acquiring club;

a transaction between a Belgian acquiring club and a foreign selling club. Belgian VAT is due by / deductible in the hands of the acquiring club.

The Belgian tax authorities have, however, taken the position that, in the event of a unilateral termination of...

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