Athletes, employees of the organizers of French tournaments?

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In 2001, the French Administrative Supreme Court judged that a German professional athlete who participated in a tournament held in France was linked to the alleged organizer with a labor contract. Earnings are therefore taxable in France under the category of wages and salaries.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Christophe BERTRAND, Bertrand & Associate Sports Law Firm (Paris - France) | Attorney Advertising

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