Football Taxation - Players' Perspective: Is There any Impatriate Tax Status Available for the Player?

Argentina

Yes, there is a special impatriate tax status available. This special status is not only applicable for players, but also for other non-residents working in Argentina temporarily (see above).

Belgium

The Belgian tax law provides for a special impatriate tax regime which allows employers to grant a tax and social security-free allowance of up to 30% of the gross taxable income of the impatriate. The tax-exempt allowance is capped at EUR 90,000 per annum for a maximum duration of five years (which can be extended to eight years). The impatriate must not have been taxable in Belgium during a period of 60 months immediately preceding the start of the activities in Belgium, must have had his residence more than 150 km away from the Belgian border and is required to have a minimum gross salary of EUR 75,000 (excluding tax-exempt allowance).

Although sportspersons are not explicitly excluded...

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