Belgium: limitation to application of special tax rates for athletes, trainers and referees

In 2006 Belgium adopted ? under certain conditions – special tax rates for income earned by resident and non-resident athletes, trainers and referees. Basically, the applicable rate is 33%, and 16.5% for athletes under the age of 26. The special regime is only applicable if the taxpayer did have additional employment income or earnings from another principal activity (Art. 171, 1, letter I WIB 1992).

The proposed amendment basically limits the application of the special rate to EUR 12.300 (amount to be indexed) per year.