Professional rugby players' retraining fund: benefits taxed as salary and contributions deductible

Article 78 of the 2026 Finance Act provides that benefits paid from the retraining fund for professional rugby players, set up by the professional rugby collective agreement, are taxable as salary (Article 80 decies of the General Tax Code), except for the part equal to contributions paid by players before 1 January 2026. Contributions paid by players from 1 January 2026 are deductible from taxable income (Article 83 of the General Tax Code).