The following clubs must be able to prove that they have no direct tax or VAT debts in order to obtain their annual licence:

• football clubs in 1^st division A or B or clubs promoted to 1^st A/B
• men's 1^st national division basketball clubs and men's 2^nd national division basketball clubs moving up to the 1^st

A debt overview certificate for sports clubs is a specific certificate that can only be used in order to obtain an annual licence. A simple debt certificate (which is not specifically linked to sports clubs) cannot be used for this purpose.

What information do you find on a debt overview certificate for sports clubs?

The debt overview certificate for sports clubs contains the following information:

• all debts in respect of direct taxes or similar,
• all due withholding taxes,
• all VAT debts and all debts due on the current account.

The certificate also mentions:

• whether a repayment plan has been authorised for one or more debts and whether all payments have already been carried out,
• if, for a certain debt, an appeal has been lodged or if there is a dispute before the courts.

You can obtain a debt overview certificate for sports clubs from one of our infocenters.