Tax Game Changer: Italy's Revised “Decreto Crescita” Impacts Football's Financial Playfield

The Italian Government’s recent amendments to the “Decreto Crescita” represent a significant policy shift, particularly affecting the football sector. These changes, which introduce more stringent conditions for tax benefits, are poised to have a profound impact on how Italian Serie A clubs operate financially. Offering a legal perspective, Stefano La Porta dissects Italy's recent tax reform, focusing on its direct and consequential impacts on the football sector.

The Italian Government has just introduced significant modifications into the so-called “Decreto Crescita” (Legislative Decree no. 147, 14 September 2015, “Decree”), the law provision that granted special tax benefits to employees who relocated their tax residency to Italy.

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Tax Game Changer: Italy's Revised “Decreto Crescita” Impacts Football's Financial Playfield

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