By Dr Rijkele Betten
X is a goalkeeper trainer residing in the Netherlands. In 2018, he carried out work for the Saudi Arabian Football Federation (SAFF) in Saudi Arabia and received compensation for it. In the appeal, one of the disputes is which article of the NL-Saudi Arabia treaty is applicable and how the day count should be applied. The court concludes that since X is not performing a public service he does not fall under Article 19 of the NL-Saudi Arabia treaty, and he is also not covered by the sports article.
The only remaining dispute is the application of the day count for the purpose of applying the employee tax treaty provision. According to the court, the days when X travelled to or from Saudi Arabia for matches in other countries on behalf of SAFF should be included in the day count numerator even if on some days the presence in Saudi Arabaia was only for a small part of that day. X is therefore under the treaty entitled to a 73/158th part exemption of the salary paid by SAFF.
Court of Appeal of Amsterdam, Decision of 24 August 2023, 23/00182