Possibilities for tax optimization in Swedish sport? The case of football and ice hockey

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.