Taxation of Sports Players at 2024 Euro Football and Olympics

At the two major sports event this summer, the EURO football in Germany and the Olympics in France, also taxation plays a role. This article studies the tax aspects of the football players and the athletes. For 13 years, both the UEFA and IOC have forced the organizing states to allow a tax exemption at source to the sports players, but this seems to be changed. Both Germany and France would like to use their rights under Article 17 of their tax treaties. But this would create much administrative work and the risk of double taxation. Although for some states with the exemption method to eliminate double taxation, their players could profit from double non-taxation. It shows that Article 17 is a disturbing tax factor.