This article deals with the personal income tax treatment of incoming team sports players in The Netherlands, either in a Dutch team or with a foreign team performing activities in The Netherlands. It discusses the residence status; worldwide and limited tax liability in The Netherlands; and elimination of double taxation for foreign source income.

Sports Law & Taxation
Erasmus School of Law

Molenaar, D. (2013). Tax planning for incoming team sports players. Sports Law & Taxation, 4(1-3-2013), 35–40. Retrieved from