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Possibilities for tax optimization in Swedish sport? The case of football and ice hockey
Linnaeus University, Faculty of Social Sciences, Department of Sport Science.
Linnaeus University, School of Business and Economics, Department of Marketing and Tourism Studies (MTS).
2025 (English)In: Sport in Society: Cultures, Media, Politics, Commerce, ISSN 1743-0437, E-ISSN 1743-0445, p. 1-17Article in journal (Refereed) Epub ahead of print
Abstract [en]

Little is known about the taxation of professional athletes. Against this background and in relation to tax legislation and tax policy in the European Union, this study analyzes how sport clubs in Sweden—in particular football and ice-hockey—can use Swedish tax legislation to create better economic and also better sporting conditions for their organizations. Our study shows that there are possibilities for tax optimization in Swedish sport. Currently there are two tax solutions available: the A-SINK and the expert tax relief. However, due to the design of these solutions, they are in practice not available to all sport clubs in Sweden. For example, this year (2024), athletes need to have a monthly salary of at least SEK 114,600 for the expert tax relief to apply, which means that this solution is largely limited to the top-tier sport clubs in men’s football and ice hockey.

Place, publisher, year, edition, pages
Taylor & Francis Group, 2025. p. 1-17
Keywords [en]
Commercialization, professionalization, sport management, sports law, taxation in sport, taxation of athletes
National Category
Sport and Fitness Sciences Economics and Business
Research subject
Social Sciences, Sport Science; Economy
Identifiers
URN: urn:nbn:se:lnu:diva-138030DOI: 10.1080/17430437.2025.2481716ISI: 001461317800001Scopus ID: 2-s2.0-105002075154OAI: oai:DiVA.org:lnu-138030DiVA, id: diva2:1951663
Available from: 2025-04-11 Created: 2025-04-11 Last updated: 2025-04-15

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Bjärsholm, DanielBackman, Jyri
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf