Sulla qualificazione del reddito derivante dallo sfruttamento dei diritti d’immagine di un calciatore professionista non residente secondo la Convenzione contro le doppie imposizioni tra Belgio e Croazia (nota alla sentenza della Hof Van Beroep Gent del 15 maggio 2018, causa n. 2017/AR/589

The article examines a recent decision by the Hof Van Beroep (Court of Appeal) of Ghent regarding the qualification for tax treaty purposes of the income received by a non - resident professional football player, employed by a club of the Belgian first Division, for the exploitation of image rights. The present case, differently from the majority of cases regarding the taxation of football players’ image rights, does not involve a player’s company, instead it is focused on the qualification of a non-resident football player’s image right income for treaty purposes (in the case at hand Belgium - Croatia Income and Capital Treaty). Following an analysis of the contract signed by the player, the Belgian judges qualified the income received by the football player as income from independent business activity, in accordance with Art.14 of the Convention against double taxation.