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   Tuesday, November 21 2017 
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Tax: French professional poker players attract the interest of the tax administration

In recent weeks, poker was at the heart of news in France with the intervention of new the tax administration about professional poker players income. Indeed, some French players recently received e-mail with as title : "Notice of tax audit." The letters signed by the Inspectors of Public Finance gave an appointment to players for a possible check of accounting documents and voucher. For some time, especially since 2010, poker is no longer a game of chance if we refer to the first ruling by the Administrative Court of Clermont-Ferrand. The practice of poker is a real source of income for professional players and is therefore taxable as non-commercial benefit according to the Article L.169 of the Book of Tax Procedures.



According to the body of the mail, poker players practise "occult"activities as the income of their work is not declared for tax, as a non-commercial profit or in front of Center for Business Formalities. Thus, poker players are required to justify to the tax authorities that the activity generates non recurring gains and to present with voucher the taxable amount for the audit of accounting : the sum invested, fees, gains, losses .. The legalization of gambling and online poker in France involves all players who operate on the French territory. However, the income tax applies only to poker players who earn thousands of dollars in one year.

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