Italy has attractive tax regime for foreign players

A study released by the European Union has found that Italy has some of the best taxation incentives for professional football players to come to Serie A.

The investigation compares the tax rates and incentives for professional footballers who come into an EU country from abroad.

Italy, the Netherlands, France and Belgium are the only nations with tax incentives specifically for football players’ income, or rather allow football players to enjoy the benefits of e beneficial expatriate tax regime.

These allow the football players (and indirectly the clubs) to enjoy a tax-exempt part of their salary, which is 50 per cent in Italy, 30 per cent in the Netherlands and France.

Spain did have the so-called Beckham-law from 2004, but football players were excluded from it after 2015.

The investigation recommends the EU legislator should introduce uniform harmonised high-standard good governance rules for football agents and professional football clubs through an EU licence system.