Football Taxation - Players' Perspective: Exit Tax

Argentina

There is no exit tax applicable in Argentina.

Belgium

In principle, no exit tax is levied upon the emigration of resident individuals.

A special exit tax return is to be filed within three months following the departure from Belgium. This tax return should include the taxable income received between 1 January of the relevant year until the date of departure.

Brazil

The current legislation does not include a specific exit tax for the transfer of a Brazilian professional player to a foreign club. Therefore, if a player is transferred abroad, the taxation of the income received will depend on the tax procedures they follow. If the player officially leaves the country by submitting a Definitive Exit Declaration to the Brazilian tax authority, payments from foreign sources will only be taxed in the new contracting State (from...

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