Professional sports club contracts for players raise questions about advance tax payments under Poland’s youth tax relief program.
The Case
A professional sports club company signed contracts with players (natural persons not running a business) covering both sports activities (team play) and promotional/advertising services, including the use of their image. Players received a single remuneration comprising a fixed base plus achievement bonuses.
Tax Relief and Advance Payments
The case raises questions about whether sports clubs should collect advance personal income tax (PIT) payments from players under Poland’s “Tax Relief for Young People” program.
