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Italian tax: the continuing investigations into agents’ fees paid by football clubs (2020 update)

Football Players
Wednesday, 01 April 2020 By Dr Mario Tenore

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[1]), 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

Dr Mario Tenore

Dr. Mario Tenore practices at Maisto e Associati (Milan office) and is member of the International Tax Entertainment Group (“ITEG”).

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