Belgium: Guidance on VAT refund procedures and remunerations in football

Circular 2022/C/98 and Circular 2022/C/99

Remunerations in football

The Belgian tax authorities on 28 September 2028 published two new circular letters.

  • VAT refund procedures: Circular 2022/C/99 includes first commentary for the modified value added tax (VAT) refund procedures as provided in Royal Decree nr. 56 of 10 April 2022 regarding VAT refunds to VAT-taxable persons established in another EU Member State than the EU Member State of refund, and to non-EU established taxable persons. For more information on the Royal Decree, read TaxNewsFlash.
  • Remunerations to football players and their agents: Circular 2022/C/98 provides guidance for the tax treatment of remunerations given to football players and their agents received in the context of exercising their professions. It covers the aspects of income taxation, the avoidance of double taxation, and VAT. 

Read a September 2022 report prepared by the KPMG member firm in Belgium


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