“Belgium is in the middle of the pack,” the researchers note. In recent years, the tax advantage granted to professional footballers has given rise to several discussions. As part of the annual budget negotiations, tax rules for high performance sport are also on the government’s table.
At the request of the European Parliament, researchers from the universities of Antwerp and Hasselt compared the tax systems of seven European countries. Among these, we find the most important European championships of the continent (with the exception of England): Belgium, the Netherlands, France, Germany, Portugal, Italy and the ‘Spain.
“A striking result is that a majority of the countries studied offer tax guidance for professional football and professional sport in general”, explains Professor Robby Houben (UAnvers). “In the belly of the peloton of countries which support professional sport, the Belgian regime finds a good balance between specific treatment on the one hand and positive social impact on the other,” he adds.
“Many countries are opting for measures aimed specifically at attracting foreign talent,” explains Professor Niels Appermont (UHasselt). “Empirical research has shown that this form of tax competition can really work at the top level. The Belgian regime is special, because it then relies on its own work with young people.”
In their conclusions, the researchers advise the European Parliament to work on the development of a European licensing system, in order to level the playing field within the Union. To do this, they recommend paying greater attention to prudent management, compliance, transparency – including financial flows – and effective supervision.
