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High-Net-Worth

Professional athletes — asset protection: structures, expatriation, inheritance

Professional athletes earn the bulk of their lifetime income in 10 to 15 active years — wealth structuring during the active phase decides whether substance remains after the career. Main guide on seven wealth traps plus detail answer on relocation to Monaco / Switzerland.

The main guide

Wealth planning for Profisportler: 7 traps and solutions
Main guide

Wealth planning for Profisportler 2026: the 7 biggest traps

Profisportler (professional athletes) earn a lot, often briefly — and lose disproportionately often. These 7 wealth traps hit Bundesliga players in 2026.

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Detail answers

Concrete case constellations and detail questions around profisportler vermögensschutz — building on the main guide.

Wegzugsteuer for Profisportler — Monaco, Switzerland, Image-GmbH

Wegzugsteuer Profisportler 2026: Monaco, Switzerland, Image-GmbH

Profisportler with their own image-rights GmbH fall under § 6 AStG when leaving Germany for Monaco or Switzerland. Here the practice for tennis, football, esport and motor sport.

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Frequently asked questions

The questions clients ask most frequently in advisory work around profisportler vermögensschutz.

What is an image-rights GmbH?

GmbH that bundles the athlete's image and personality rights, then licenses them to sponsors. Tax advantage: GmbH-Körperschaftsteuer (currently 15 percent) plus Gewerbesteuer instead of personal income tax (up to 45 percent plus Soli). With careful structuring, a 20-percentage-point spread.

Why does an asset-managing holding pay off?

Dividends and capital gains 95 percent tax-free under § 8b KStG. The holding rolls profits up tax-favoured, distributions to the shareholder are tax-due only upon withdrawal. Standard structure for athletes with seven- to eight-figure cumulative wealth.

What is the Schachtelprivileg under § 8b KStG?

Holding tax shield: dividends and Veräußerungsgewinne (capital gains) from participations are 95 percent tax-free at corporate-tax level (§ 8b KStG). Effective tax rate around 1.5 percent. Crucial: only applies to Kapitalgesellschaften, not for Personengesellschaften.

Monaco or Switzerland — which makes sense?

Monaco: 0 percent income tax for non-French citizens. Switzerland: Pauschalbesteuerung (lump-sum taxation) for non-employed individuals — interesting from 1 million EUR annual income. Both jurisdictions trigger Wegzugsteuer under § 6 AStG. Important: at least 5 to 7 years preparation lead-time.

Structure your concrete situation

In the initial consultation we clarify your wealth and family situation, examine the suitable strategy and develop a concrete roadmap — without legal idling.

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