Italian tax: the continuing investigations into agents’ fees paid by football clubs (2020 update)
The topic of agents’ fees continues to give rise to notable tax disputes in Italy. Since the author’s last article in 2013 (available here), there have been further legislative developments in the field. This article provides an overview of the current situation and of the tax risks which may materialize in case of a player’s transfer. Specifically, it looks at:
- The taxation of football players in Italy;
- A brief overview of the federal regulations;
- Why under Italian tax rules a payment made to an agent can result in a tax liability for the player;
- Overview of the Italian legislative situation tax since financial year 2013 up to today.
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About the Author
Dr. Mario Tenore practices at Maisto e Associati (Milan office) and is member of the International Tax Entertainment Group (“ITEG”). He obtained a PHD in tax law (cum laude) from the II University of Naples (Italy) and an LL.M. Degree (cum laude) in international tax law from the University of Leiden (The Netherlands). One of his areas of expertise is taxation of entertainers and sportspersons. In football matters, he provides advice to clubs, players and their agents in relation to tax issues on domestic and international transactions. He has gained in particular experience on tax issues arising in respect of international transfers, management of image rights, payments to agents and others.He has extensively published in international tax journals and books and he is lecturer on international tax law matters at several academic masters and programs in Italy and Europe.