A complex tax issue is currently affecting the Dembelé family in France, specifically Fatimata Dembelé, mother of PSG forward Ousmane. Ms. Dembelé has appealed a tax decision to the Administrative Court of Rennes, seeking the annulment of taxation on a 200,000 euro transfer she received from her son in 2017. This amount, sent by the footballer, had been presented as a `gift` for her 40th birthday. As reported by L`Equipe, Fatimata Dembelé`s lawyer argues that it constitutes a tax-exempt donation, stating: “Mr. Dembelé made a gift to his mother, the tax administration deems it taxable, and that is what we are contesting.”
However, the public rapporteur at the hearing deemed the tax legitimate, raising several objections. Firstly, the footballer`s mother was, at the time, employed by a company managing her son`s image rights. Secondly, the transfer of funds allegedly occurred six months after the birthday and into an undeclared Spanish bank account.
For the 200,000 euros to be considered a gift by the tax authorities, they must meet two criteria: `proportionality to the donor`s income` and correspondence to `significant life events.` Although the defense argues that the 40th birthday falls into this category, ruling out any `tax fraud,` the mother is now requesting a refund of the taxes paid for 2017, which were a `special contribution on high incomes.`
