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Changes to the tax treatment of agent payments in football in the Netherlands

Men in Suits
Wednesday, 21 May 2025 Author: Patrice van Oostaijen

This article discusses recent changes in the tax regime in Netherlands where intermediary fees paid by clubs to agents do not qualify as a taxable benefit in kind for the player. This has now lead to an arrangement whereby all relevant tax withheld by clubs after July 2021 will be refunded to the players.

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Written by

Patrice van Oostaijen

Patrice van Oostaijen

Patrice is the Founding Partner at Maguire Tax & Legal.
 
He specialises in sports law & sports tax law, advising and guiding entrepreneurs, corporate (re)structuring, employee benefit plans, contractual matters, tax planning for high net worth individuals.  
 
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