Sport is facing changes!
Amendment to the Act on Sport, which amends the ITA
On 8 April 2025, the National Council of the Slovak Republic adopted an amendment to Act No. 440/2015 Coll. on Sport, and on Amendment and Supplementation of Certain Acts, as amended, amending Act No. 595/2003 Coll. on Income Tax, as amended (hereinafter referred to as the “ITA”). This amendment introduces several significant changes in the legal framework of sport in the Slovak Republic, which are intended to address the application problems and reduce the bureaucratic burden.
Changes in the legal regulation of sport
The amendment to the Act extends the definition of the public interest of sport, modifies the concept of sport, reinforces the labour-law nature of athletes’ performance, and upgrades the status of sports professionals. The terms and conditions of contracts in sport are modified, the rights of sports organisations are extended, the regulation of dispute resolution in sport is improved, and so on.
Changes to the ITA in relation to sport
In connection with the ITA, the amendment specifies more precisely the individual types of income of an athlete or a sports professional that are considered as income from other self-employment activities within the meaning of Section 6, par. 2(e) of the ITA, if such income does not fall under income from employment activities. The definition of athlete is also extended by the reference in the footnote to include an amateur athlete who performs sport on the basis of an agreement for work performed outside an employment relationship.
Amendment to Section 8(1)(p) of the ITA
The amendment also modifies the wording of section 8, par. 1(p) of the ITA, which adds to other income the income received by a sports professional under a sports sponsorship contract, while carrying out the activities of a sports professional under a contract for the performance of the activities of a sports professional.
