Sectors

A change in tax residence during the year means that an athlete may be subject to limited or unlimited tax liability in Poland during different periods of the year. It is essential to correctly determine the date on which tax residence changes, apply the relevant double taxation treaty and account for Polish and foreign income. We advise athletes and clubs at every stage of this process.

Yes – as a general rule, remuneration paid to non-resident athletes is subject to withholding tax. The applicable rate may be reduced or the tax may be eliminated under a double taxation treaty with the athlete’s country of residence. The club must obtain a certificate of tax residence and properly document the application of the preferential rate.

The sale of admission tickets to sporting and cultural events is subject to a reduced VAT rate of 8%. Events involving foreign artists may give rise to additional obligations, including withholding tax on the artist’s remuneration and potential VAT obligations in the country where the event is held. We advise on all tax aspects of the event.

A sports agent carrying on a business activity is subject to VAT and CIT or PIT on commission income. Cross-border transactions, such as acting as an intermediary in an international player transfer, may give rise to registration and tax obligations in other countries. We advise agents on structuring their activities and the correct tax treatment of their income.