A parliamentary question dated 1 July 2025 concerning the tax treatment of football agents’ commissions has received an official ministerial reply on 18 August 2025, which was published on the Ministry of Finance’s website (Fisconet) on 20 October 2025.
By way of background, Administrative Circular 2022/C/98 of 28 September 2022 sets out the Belgian tax framework applicable to agents’ commissions in professional football, including their cross-border implications.
Under this circular letter:
- Commissions that a football player is contractually required to pay to his agent generally qualify as tax deductible professional expenses, provided the conditions of Articles 49 and 57 of the Belgian Income Tax Code (ITC) are met. For non-resident taxpayers, only expenses directly connected to Belgian-taxable professional income may be deducted.
- The circular further provides that when a recruiting club bears the agent’s fee, in whole or in part, on behalf of the player, such payment constitutes a taxable benefit in kind for the player, calculated at its actual value (including VAT, where applicable).
However, the circular did not expressly confirm whether the commission paid by the club to the agent on behalf of the player (creating a taxable benefit in kind) could simultaneously be treated as a deductible professional expense in the hands of the player, thereby neutralising the taxable base.
This specific point has now been clarified by the ministerial response published on Fisconet.
In his reply, the Deputy Prime Minister and Minister of Finance confirmed that when a club pays the commission owed by a player to his agent, such commissions remain deductible as professional expenses for the player, provided the general conditions for tax deductibility under Articles 49 and 57 CIR 92 are satisfied. These expenses must be properly supported by individual tax forms (fiches 281.50), duly completed and filed within the statutory deadlines.
This ministerial clarification brings welcome legal certainty to professional players and clubs. It confirms that even when the club directly pays an agent’s commission on behalf of a player, the amount can still be treated as a deductible professional expense for the player, provided the applicable evidentiary and reporting requirements are met.
For further information, please contact Frédéricq Jacquet.
A parliamentary question dated 1 July 2025 concerning the tax treatment of football agents’ commissions has received an official ministerial reply on 18 August 2025, which was published on the Ministry of Finance’s website (Fisconet) on 20 October 2025.
By way of background, Administrative Circular 2022/C/98 of 28 September 2022 sets out the Belgian tax framework applicable to agents’ commissions in professional football, including their cross-border implications.
Under this circular letter:
- Commissions that a football player is contractually required to pay to his agent generally qualify as tax deductible professional expenses, provided the conditions of Articles 49 and 57 of the Belgian Income Tax Code (ITC) are met. For non-resident taxpayers, only expenses directly connected to Belgian-taxable professional income may be deducted.
- The circular further provides that when a recruiting club bears the agent’s fee, in whole or in part, on behalf of the player, such payment constitutes a taxable benefit in kind for the player, calculated at its actual value (including VAT, where applicable).
However, the circular did not expressly confirm whether the commission paid by the club to the agent on behalf of the player (creating a taxable benefit in kind) could simultaneously be treated as a deductible professional expense in the hands of the player, thereby neutralising the taxable base.
This specific point has now been clarified by the ministerial response published on Fisconet.
In his reply, the Deputy Prime Minister and Minister of Finance confirmed that when a club pays the commission owed by a player to his agent, such commissions remain deductible as professional expenses for the player, provided the general conditions for tax deductibility under Articles 49 and 57 CIR 92 are satisfied. These expenses must be properly supported by individual tax forms (fiches 281.50), duly completed and filed within the statutory deadlines.
This ministerial clarification brings welcome legal certainty to professional players and clubs. It confirms that even when the club directly pays an agent’s commission on behalf of a player, the amount can still be treated as a deductible professional expense for the player, provided the applicable evidentiary and reporting requirements are met.
For further information, please contact Frédéricq Jacquet.