Early end on 30 June 2010 of the social contribution exemption on professional athletes’ collective image rights

Article 22 of the 2010 social security financing act brings forward from 30 June 2012 to 30 June 2010 the end of the collective image rights scheme (Article L. 222-2 of the Sports Code). Created in 2004, this scheme exempted from social contributions part of the pay of professional athletes paid for the use of the team’s collective image. In the National Assembly, amendment No. 16 of the social affairs committee (rapporteur Yves Bur) proposed an end date of 31 October 2009; the text adopted by the Assembly set 31 December 2009. The Senate set the date at 30 June 2010 (amendment No. 4 of the social affairs committee, rapporteur Alain Vasselle), to match the end of the sports season.