In its ruling of 24 March 2015 (Az. 2 K 3027/12 E), the 2nd Senate of the Finanzgericht Münster (Tax Court of Münster) held that the costs of the "football package" in a Sky subscription do not constitute deductible income-related expenses of a professional footballer. The plaintiff, who earned income from employment as a licensed football player for a club in the 2. Bundesliga, subscribed to the pay-TV broadcaster Sky and, among other packages, the "football package". He claimed the related costs as income-related expenses, arguing that watching the matches enhanced his own footballing skills and allowed him to prepare tactically against his opponents. The tax office denied the deduction on the grounds that the plaintiff had acquired the subscription primarily out of a private interest in football and that no suitable standard for apportionment could be identified. The court took the same view and dismissed the action. The costs were attributable to the plaintiff's private way of life. Expenses for the football package are incurred by a large number of taxpayers due to the general interest in the matches shown there from the 1. and 2. Bundesliga, the DFB-Pokal and the Champions League. The broadcasts are not aimed at a specialist audience but at the general public. According to general life experience, it must be assumed that the plaintiff did not use the subscription solely to prepare for upcoming opponents in the 2. Bundesliga, but also to watch other matches of interest. An apportionment of the costs was not feasible, as objectively verifiable criteria were lacking. In particular, the plaintiff had not provided any specific information regarding his actual use of the service.
Frequently asked questions
Frequently asked questions
Can a professional footballer deduct the cost of a Sky subscription as work-related expenses?
No. According to the ruling of the Finanzgericht Münster of 24 March 2015 (Az. 2 K 3027/12 E), the cost of the Sky football package is not deductible as work-related expenses, even for a licensed professional footballer. Such expenses are attributed to private lifestyle, as the service is aimed at the general public rather than a specialist audience.
Why can the cost of a Sky subscription not be split into private and business portions?
A split fails because there are no objectively verifiable criteria for an allocation standard. Since the taxpayer typically also watches matches out of general interest and cannot provide specific records of use, the business portion cannot be properly delineated.
What arguments support a private classification of a Sky football package?
The football package is subscribed to by a large number of taxpayers out of general interest in the Bundesliga, DFB-Pokal, and Champions League. The broadcasts are aimed at the general public, not at a specialist audience. Based on general life experience, it can be assumed that other interesting matches beyond opponent scouting are also watched.
What requirements must be met for the costs of professional media to be recognized as work-related expenses?
The medium must be aimed specifically at a professional audience and used almost exclusively for work purposes, or there must be an objectively verifiable basis for allocating business and private use. For mass media with broad entertainment value, this is generally denied.