Publication details

Taxation of professional team sport athletes in the Czech Republic



Year of publication 2016
Type Article in Periodical
Magazine / Source Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe
MU Faculty or unit

Faculty of Law

Web Web nakladatele
Field Law sciences
Keywords tax; tax assessment; professional athletes; self-employment
Description The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete’s income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic’s Supreme Administrative Court, which determined that it is necessary to tax the activities of team players as income from self-employment.

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