Tax Treaty Case Law around the Globe 2015
1. Aufl. 2016
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S. 275Belgium: Allocation of Employment Income from Sportspersons
Edoardo Traversa/Gaëtan Zeyen
I. S. 276Introduction
This case decided by the Ghent Court of Appeals concerns the allocation of income earned by an employed Belgian-resident professional cyclist between the country of residence and the various countries of performance. After a careful analysis of the terms of the employment contracts, the Court of Appeals ruled in favour of the taxpayer, allowing the application of Article 17 of the OECD Model on the entire amount of fixed salary and allocating it between the concerned countries in proportion to the number of days of competition, thus disregarding days of training.
II. Facts of the case
During the relevant years (2006 and 2007), the taxpayer was employed by two different cycling teams, both based in Belgium and participated in competitions in several countries: Denmark, France, Italy, Netherlands, Portugal, Spain, Switzerland and the United Kingdom (in 2006) and Denmark, France, Italy, Netherlands, Portugal, Qatar and Spain (in 2007).
His income was composed of the following items: an annual salary paid by the employer in twelve monthly installments, a yearly bonus paid by the employer...