On 30th April 2019 the Italian government adopted personal income tax breaks of 50% for foreign football players and other high-net worth individuals who decide to settle in Italy for at least two years. This new law adds to the already existing Italian lump sum taxation regime of EUR 100,000 on foreign income that the Greens/EFA group had identified in its report on tax exemptions and special regimes for the wealthy in the European Union: http://extranet.greens-efa-service.eu/public/media/file/1/5920
Against this backdrop, the Greens/EFA group asks the European Commission to investigate whether the newly adopted preferential tax regime constitutes illegal state aid distorting the competition between Member States in the sector of professional football. More generally, the Greens/EFA group urges the European Commission to also conduct a sectoral analysis in the European football business sector to ensure fair competition and a level playing field between clubs on the European level and full compatibility with EU law. Since several Member States have introduced tax exemptions and special regimes for wealthy individuals, the Greens/EFA group calls on the European Commission to present an action plan for fairer personal income taxation in Member States and to provide a framework to regulate tax incentives and conditions for residency in the Union.
Letter to the European Commission:
20190704 – Letter to COM – Italian decree
Written Question to the European Commission: