taxation of athletes

Tax Law

Taxation of athletes


Salaries, allowances, agent commissions, image rights, bonuses, assets, VAT, income or corporate taxes, tax control and adjustment, ... These are all questions for which Cabinet Bertrand supports its sports clients ( athletes, players, coaches, etc.) in all aspects of Tax Law related to their activities.
Sport and its spectacle become publicized, internationalized, monetized.
The world of sport and its players then find themselves naturally in the midst of national and / or international financial flows and operations: monetary and financial transfers, transfers of rights, collection of remuneration, bonuses or even contractual or legal indemnities, ...... all of these movements will have tax implications.
Amateurs or professionals, individual or collective sports, sports competitions or exhibitions, sports associations or societies, clubs or Federations and Leagues, sports agents, earnings in France or abroad, as soon as there is an exchange of values, and in particular income collection tax is concerned.

Sport is not exempt from taxation.



Cabinet Bertrand, sports lawyers for many players and coaches (especially in football) since XNUMX

Cabinet Bertrand supports its sports clients in all aspects of Tax Law related to their sports activities (whether practiced professionally or amateur, individually or collectively, etc.).  The Firm assists, defends and represents its clients during all tax and litigation audits (rectification procedure, free recourse, legal recourse: prior complaint before the administration, recourse before the Judge).

Tax related

  • Has a salaried sports activity (customary CDD, CDI, salaries, bonuses, Income tax, ...),
  • Has an activity of independent sportsman (exhibitions, tournaments, bonuses, gratuities, BNC, aids and subsidies, ...),
  • Using the attributes of the personality of athletes (image, name, voice, sponsorship, partnership, advertising, BIC, BNC, VAT, Corporate tax, ...),
  • Sports agent transfers and commissions (IS, VAT, IR, benefits in kind, deductibility, etc.),
  • Contractual, amicable or legal termination indemnities (wages still due, damages, non-pecuniary damage, financial damage, IR, conditions for reinstatement, etc.),
  • The internationalization of sports practices and the corresponding gains (domiciliation, national legislation, international tax conventions, etc.),, taxation linked to an activity of independent sportsman (exhibitions, tournaments, bonuses, gratuities, BNC, aid and subsidies, ...),
  • ...
"The tax is a cash levy, carried out authoritatively and definitively, according to legal rules and without specific consideration for the purposes of financial intervention by the public authorities."

Mr. de Lamartinière, former Director General of Taxes, "Practical Business Taxation", 6th Edition, Ed. Economica, p. 1
sports tax declaration

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Sporting Career

Taxation of athletes

Image rights and sponsorship

International law and CAS