Football Taxation - Players' Perspective: Is the Agent Commission a Tax-Deductible Expense for the Player?

Argentina

These are expenses that can be deducted from the income tax base, because the commissions are necessary expenses to obtain, maintain and preserve the source of income (Art. 23 of the Income Tax Law).

Belgium

Agent fees relating to services rendered by the agent for the benefit of the player leading to the conclusion of the employment agreement with the Belgian club are generally fully tax-deductible in the hands of the player. Belgian tax law sets out the following conditions for deductibility: the expenses must be incurred to obtain or maintain taxable income and must have been incurred or borne during the taxable period and of which the genuine nature and the amount can be...

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