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Football-legal
30
May
2025
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Stefano LA PORTA
Luigi PRIMICERIO
Player/Coach Contract
Article
International
Football Legal # 22

“Net-Salary Clauses”: Hints and Tips - By Stefano LA PORTA and Luigi PRIMICERIO


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This article provides guidance for the drafting of “net-salary clauses” in employment agreements between footballers and clubs, in order to protect players from unexpected tax burdens.
Adopting an empirical and practice-oriented approach, this article presents two standard clauses: the first takes into consideration a recent decision from the FIFA Football Tribunal, while the second is tailored-made for the Italian market with the aim to reduce the risks associated with the evolution of the tax regime applicable to professional athletes.

Introduction

 

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Topics
  • Player/Coach Contract
  • Contractual terms
Keywords
  • Player contract
  • Salaries
  • Tax
  • Tax Law
Authored by
Stefano LA PORTA
About Stefano LA PORTA
Luigi PRIMICERIO
About Luigi PRIMICERIO
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