Football Taxation - Players' Perspective: What is the Standard Tax Year in your Country for the Player and Standard Periods for Submission?

Argentina

The fiscal year for players is like the fiscal year for any other taxpayer (who is a natural person): it begins on 1 January and ends on 31 December. However, throughout the year, the employer (the club) is required to withhold taxes (monthly) on all payments made to the employee (the player).

Additionally, for any income unrelated to the club’s employment relationship (e.g. income from advertising), the player must file a tax return the following year (usually mid-year). The player must declare all income received during that fiscal year. Furthermore, if there is any outstanding balance owed to the tax authority, it must be paid.

Belgium

The standard tax year (assessment year) runs from 1 January to 31 December of the year following the year during which the income was received (income year) (e.g. income year 2024 (x) - assessment year 2025 (x+1)). Players are...

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