Taxation of artists and sportsmen

AlterTax Avocats is a firm of tax lawyers with significant experience in the taxation of athletes and artists, thanks to its mastery of the international issues imposed by the very nature of their activity.

AlterTax Avocats, a firm of tax lawyers on the side of professional athletes and artists

Sport is an economic activity in its own right. However, professional sportsmen and women are a very specific group, requiring “customized” tax management that is subject to a number of hazards.

Tax rules do not spare artistic creation. Whether they are intermittent entertainers, authors, performers but not composers, singing teachers, artist-authors of photographic or plastic works, software authors… artists benefit from a special tax regime due to the atypical nature of their profession.

Depending on the nature of the commitments entered into and the activities undertaken by professional sportsmen and women and performers, specific tax rules will apply both to qualify the nature of the income and to determine the proportion of this income that can be allocated to France.

AlterTax Avocats’ team of tax lawyers assists artists and sports professionals to ensure the compliance of their situation in France and to alert them to the risks inherent in the rules of French tax law.

We support our professional sports and artistic clients in :

• Determine and qualify precisely the nature of the remuneration they receive in connection with France (directly or indirectly: copyright, image rights, sports performance, etc.).
• Arriving in France: impatriate status, forms of remuneration…
• Leaving France: tax residence, Exit-Tax…
• Annual income tax and property wealth tax returns: application of tax treaties, management of withholding taxes levied…
• Relations with tax authorities.