The Tax Treatment of the Income of Internationally Active Football Referees under German Law: A Commentary on the German Federal Fiscal Court Decision in IR 98/15

This article analyses a decision of the German Federal Fiscal Court on the taxation of football referees. The authors describe the relevant statements of the Court and examine the possibility of an analogous application of the decision to other sports. As the decision relates to an outbound case (from a German perspective), the authors address whether or not it could apply to inbound refereeing activities.