ABSTRACT
Professional athletes usually get income from different sources and in different locations. Often tax planning allows football players to reduce the tax rate on this income or avoid double taxation. Furthermore, professional football players are taxed and covered by social security in different ways across the EU. This study examines the tax treatment of professional football teams’ remuneration throughout the Premier League, Bundesliga I and Eredivisie. It does so based on a comparative analysis of selected teams’ schemes. In the last decade, sponsorship is an ideal way to advertise businesses. It is also about tapping into the shareholders’ target audience. In light of this, we draw conclusions and make suggestions for a future approach to football taxation within the European Union.
