Beskatning af sportsudøvere

Morten Prüsse-Nielsen

Student thesis: Master thesis


This thesis is based on a tax case where an athlete got deficient counseling concerning tax for athletes in Denmark. Therefore the purpose of the thesis is to define the tax rules applicable to athletes. The thesis will analyze which possibilities and limitations Danish tax may have for athletes. Different laws and tax rulings will be used to analyze and finally conclude on the opportunities and limitations. Through the analysis it becomes clear that through the past 10 years there has been much tightening of laws dealing with tax, but also new initiatives to help athletes. The most influential intervention has been the impediment for Danish athletes to make use of the so-called “forskerordning”, where athletes can pay just 26 percent of their income for 5 years. From 2011 the athletes must have been free from Danish tax liability for 10 years to make use of the scheme, but it has also been made more alluring, because one earlier had to pay 25 percent for 3 years or 33 percent for 5 years. The treasury has also introduced a tightening by changing their perception on “sign-on fee”; a scheme where the athlete receives a payment when signing a contract. Now sign-on fee is perceived as an advance of one’s salary, which means the athlete no longer can avoid paying Danish tax when signing a contract with a Danish club. The Danish pension scheme for athletes is a good opportunity for the athlete, but mainly for those who do not earn large amounts on their sports-activity. The pension scheme makes it easier for the athlete to change careers or obtain a different education after being retired from their sport career. In the conclusion of the thesis it becomes clear how the Danish tax system has most opportunities, though it depends on the individual athlete’s personal relations. Depending on one being an employee or self-employed person, how big an income one has and if there’s an agent in use, the opportunities can differ and the limitations become more or less prevailing

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages102