In terms of income tax, for players who intervene in a purely private context, the gains they obtain from the sale of Memorabilia must be taxed according to the following rules:
(i) Application of the capital gains regime for the transfer of movable property carried out by individuals as part of the management of their private assets and whose individual transfer price exceeds 5,000 euros. These profits are subject to income tax at the flat rate of 19% (except for the option for the progressive scale) to which social security contributions at the rate of 17.2% must be added. The rules for determining the taxable capital gain take into account a reduction whose rate is set at 5% per year of ownership beyond the second (the capital gain is therefore definitively exempt from all taxation beyond 22 years of ownership).
(ii) Application of the flat-rate tax on collectibles carried out by individuals as part of the management of their private assets and whose individual transfer price exceeds 5,000 euros. Beyond this amount, unless there is an option for the common law regime for capital gains on the transfer of movable property (see above), the flat-rate tax on collectibles would be applicable at the rate of 6%, increased by the CRDS at the rate of 0.5%. It would be calculated on the basis of the sale price of the Memorabilia concerned (and not on the capital gain on sale).