NETHERLANDS: No Appeal with Supreme Court against exemption foreign income NL resident soccer players
Source: Decision 2012/03184, Under Minister of Finance
By Rijkele Betten
The Under Minister of Finance has withdrawn the appeal against a decision of the Court of Appeal of ‘s-Hertogenbosch regarding the exemption for income earned by Netherlands resident soccer players during training periods (which included test matches) in Spain and Thailand. For the note on the earlier message in this section see: http://www.sportsandtaxation.com/2012/07/the-netherlands-court-allows-exemption-for-training-days-outside-the-netherlands-for-professional-soccer-player-likewise-as-for-ice-skater/
The reason for the withdrawal is that the Under Minister does not expect the appeal will be successful now that it did not concern a training period without any public appearance.
The conclusion must be that Netherlands sportspersons and artists that are staying for training purposes in a country with which the Netherlands has concluded a tax treaty that allows for an exemption with progression for such income, can claim such exemption if during that stay there are one or more public appearances.
It would be advisable to have a reasonable relation between the length of the training period and the number and intensity of the public appearances, and to properly document such appearances.