Sportspersons can derive a considerable portion of their income from ancillary activities connected to the sporting performance. Consequently, tax treatment of income deriving from the exploitation of image rights should be placed as a top priority in the tax planning of international sportspersons. This should be front of mind given the increasing number of court rulings on this issue as tax authorities begin to investigate dozens of athletes over image rights irregularities.

This article – written for and originally published on LawInSport – offers insights on how sportspersons could structure the expolitation of image rights under the special regime for “new Italian residents“.