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Netherlands - Footballer’s Share of a Transfer Fee and the Quasi-Payroll Tax on Excessive Severance Payments

Country:
Netherlands
Author:
D. Molenaar
Issue:
European Taxation, 2017 (Volume 57), No 11
Published:
13 October 2017
This note examines two conflicting Netherlands decisions regarding the applicability of the quasi-payroll tax on excessive severance payments to a footballer’s share of a transfer fee.
 
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