Labour Disputes
Texto da decisão
REF. FPSD-20488
Decision of the
Dispute Resolution Chamber
passed on 15 October 2025
regarding an employment-related dispute concerning the player
Fredrik Midtsjø
BY:
Michele COLUCCI (Italy)
CLAIMANT:
Fredrik Midtsjø, Norway
Represented by Anıl Dinçer
RESPONDENT:
Pendikspor Futbol A.Ş., Türkiye
Represented by Ercan Sevdimbaş
pg. 2
REF. FPSD-20488
I. Facts of the case
1.
On 7 September 2023, the Norwegian player Fredrik Midtsjø (hereinafter, the Player or the
Claimant) and the Turkish club Pendikspor Futbol AŞ (hereinafter, the Club or the
Respondent) concluded an employment contract valid as from 7 September 2023 until 30
June 2025.
2.
Also on 7 September 2023, the Player and the Club (hereinafter, jointly referred to as the
Parties) entered into the so-called “Protocol” which, together with the aforementioned
employment contract, governed their employment relationship.
3.
On 1 July 2024, the Parties concluded the so-called “Mutual termination agreement”
(hereinafter, the Termination Agreement) in accordance with which:
“1.1. The parties terminate by mutual agreement all contractual relationship undersigned
between them, including the early termination of the TFF Professional Player Contract with
the expiry date 30.06.2025.
As of the signing date of this termination, the parties do not have any contractual
relationship and the Player does not have any claim for the remaining part of the Player
Contract and all other agreements.
1.3 The Termination Agreement shall be ruled by the Regulations on the Status and Transfer
of Players of FIFA, and any dispute arising from the interpretation, unfulfillment and
execution of this Termination and Settlement Agreement shall be decided by the Dispute
Resolution Chamber of Football Tribunal of FIFA with the right to appeal to the Court of
Arbitration for Sport based at Lausanne, Switzerland”.
4.
Also on 1 July 2024, the Parties entered into a further agreement (hereinafter, the
Agreement) pursuant to which:
“1.1. Subject: [the Club] and the Player has [sic] signed mutual termination agreement and
Permanent Transfer Agreement with Eyupspor on the same date with this agreement.
However, all parties would like to clarify and determine the current financial debt towards
the player (unpaid and overdue receivables and income taxes) which will be paid by [the
Club] as agreed and accepted below.
1.2. The Player’s overdue and unpaid receivables is in a total amount of 725.000 EUR.
However, 373.000 EUR of the above-mentioned 725.000 EUR has been paid to the Player by
Eyupspor on behalf of [the Club] on the date of signature of this agreement. The remaining
352.000 EUR is added to the amounts agreed in the contract and protocol to be concluded
between Eyupspor and the Player will be paid on 12.07.2024. Therefore, [the Club] is
currently not responsible for the payment of 725.000 EUR.
pg. 3
REF. FPSD-20488
1.3. Tax Liability for the period that the Player has a contract with [the Club] until
01.07.2024 in 2023 and 2024: Regarding the Protocol dated 07.09.2023, the TFF
Professional Player Contract dated 07.09.2023 commencing on 07.09.2023 and ending on
30.06.2025 and all other agreements and protocols between the Player and [the Club], [the
Club] agrees, declares and undertakes to remain to be responsible for all taxes arising in
Türkiye, including the Player’s income tax arising from the Protocol and the Contract, for the
entire period during which the Player contractually belongs to [the Club] (including the
years 2023 and 2024 separately). For the sake of the clarity, [the Club] will pay all tax
amounts (including the Player’s income tax arising from the Protocol and the Contract) to
the Player in 30 days after the Player makes tax declaration and submit his declaration
documents to [the Club]. [The Club] will be also responsible for all other amounts in case
of non-and/or late payment of [the Club] regarding the Player’s tax liability. [The Club] is
also responsible for all taxes regarding all payments made to the Player by hand, as cash
and/or any other way.
Briefly, for the period that the Player has a contractual relationship with [the Club], [the
Club] explicitly agrees and accepts to be obliged to pay the Player’s income tax for 2023
(which has already been declared and all documents have already been submitted to [the
Club]) and 2024 (which will be declared in the following year). [The Club] also agrees and
accepts to pay all other amounts including but not limited to interest, penalty amount: due
to late and/or non-payment of [the Club].
1.4. In this context, the Player accepts and undertakes to release [the Club] irrevocably for
all the obligations (except above and hereby explained) set in the Contract between the
Player and [the Club], also the other agreements, arrangements and understandings made
by and between the Player and [the Club] regarding the same period and for any other
claims / compensation related to employment contract(s)”.
5.
On 16 May 2025, the Player submitted an annual income tax declaration for the 2024 fiscal
year. According to the declaration, the Player was liable to pay TRY 12,894,877.41 as income
tax.
6.
Also on 16 May 2025, the Player made two payments of TRY 6,447,102.50 and TRY
7,028,014.14 to the Turkish tax authorities, totalling TRY 13,475,116.64.
7.
On 11 July 2025, the Player put the Club in default, requesting reimbursement of the
aforementioned amount paid to the Turkish tax authorities.
pg. 4
REF. FPSD-20488
II. Proceedings before FIFA
8.
On 22 August 2025, the Player filed the claim at hand before FIFA. A summary of the Parties’
respective positions is detailed below.
a. Claim of the Claimant
9.
In his claim, the Player asserted that the Club failed to fulfil its financial obligations under
the Agreement dated 1 July 2024, specifically with regard to the payment of income taxes
arising from the employment relationship. Despite the Club’s explicit undertaking to cover
all tax liabilities for the contractual period, the Player contended that no reimbursement
was made following his tax declaration and subsequent payments to the Turkish tax
authorities.
10. The Player maintained that the portion of the 2024 income tax attributable to the Club
amounts to TRY 5,121,580.15. This figure represents the Club’s share of the Player’s total
tax liability for the relevant fiscal year, in accordance with the terms of the Agreement.
11. The Player requested the following relief:
“In light of the foregoing, as reserving all our legal rights and additional requests, the
Claimant respectfully requests the FIFA Dispute Resolution Chamber to:
o Order the Respondent to reimburse the Player the full amount of 5,121,580.15 Turkish
Liras paid by the Player for income tax.
o Order the Respondent to pay interest (%5 according to Swiss Law) starting from the date
the Player made the tax payment until full reimbursement is made.
o Condemn the Respondent to bear the legal costs incurred by the Player in bringing this
claim”.
b. Reply of the Respondent
12. In its reply, the Club contended that, pursuant to the Termination Agreement signed on 1
July 2024, the Player expressly waived any claims against the Club arising from their prior
employment relationship. On this basis, the Club rejected the Player’s claim and denied any
obligation to reimburse the tax payments made by the Player.
13. Furthermore, the Club argued that the Player failed to provide sufficient evidence
demonstrating the portion of the income tax liability that is directly attributable to income
earned from the Club. The Club highlighted that the Player received income from third
pg. 5
REF. FPSD-20488
parties, including another club or institution, and therefore questioned the accuracy of the
claimed amount.
14. In light of the above, the Club requested that the Player’s claim be dismissed in its entirety.
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
15. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter, the Single Judge)
analysed whether he was competent to deal with the case at hand. In this respect, he took
note that the present matter was presented to FIFA on 22 August 2025 and submitted for
decision on 15 October 2025. Taking into account the wording of arts. 31 and 34 of the
January 2025 edition of the Procedural Rules Governing the Football Tribunal (hereinafter,
the Procedural Rules), the aforementioned edition of the Procedural Rules is applicable to
the matter at hand.
16. Furthermore, the Single Judge referred to art. 2 par. 1 of the Procedural Rules and observed
that in accordance with art. 23 par. 1 in combination with art. 22 par. 1 lit. b) of the
Regulations on the Status and Transfer of Players (hereinafter, the Regulations) (July 2025
edition), he is competent to deal with the matter at stake, which concerns an employmentrelated dispute with an international dimension between a Norwegian player and a Turkish
club.
17. Subsequently, the Single Judge analysed which regulations should be applicable as to the
substance of the matter. In this respect, he confirmed that, in accordance with art. 29 of
the Regulations, the July 2025 edition of the Regulations is applicable to the matter at hand
as to the substance.
b. Burden of proof
18. The Single Judge recalled the basic principle of burden of proof, as stipulated in art. 13
par. 5 of the Procedural Rules, according to which a party claiming a right on the basis of
an alleged fact shall carry the respective burden of proof. Likewise, the Single Judge
stressed the wording of art. 13 par. 4 of the Procedural Rules, pursuant to which he may
consider evidence not filed by the Parties, including without limitation the evidence
generated by or within the Transfer Matching System (TMS).
pg. 6
REF. FPSD-20488
c. Merits of the dispute
19. Having established the competence and the applicable regulations, the Single Judge
entered into the merits of the dispute. In this respect, the Single Judge started by
acknowledging all the above-mentioned facts as well as the arguments and the
documentation on file. However, the Single Judge emphasised that in the following
considerations he will refer only to the facts, arguments and documentary evidence, which
he considered pertinent for assessing the matter at hand.
i. Main legal discussion and considerations
20. The Single Judge then moved to the substance of the matter, and noted that it concerned
a dispute between a player and a club regarding the reimbursement of taxes.
21. The Single Judge observed that the Player claimed the Club failed to honour its contractual
obligation to cover income taxes arising from the employment relationship. Specifically,
the Player asserted that he paid a total of TRY 13,475,116.64 in income tax for the 2024
fiscal year, of which TRY 5,121,580.15 corresponds to the period during which he rendered
services to the Club. Accordingly, the Player seeks reimbursement of this amount.
22. In response, the Club relied on the Termination Agreement, arguing that the Player waived
any claims against the Club upon termination of the employment relationship.
Alternatively, the Club contended that the Player failed to sufficiently demonstrate the
portion of the tax liability attributable to income earned from the Club, noting that the
Player was also employed by another club during the same fiscal year.
23. In this context, the Single Judge acknowledge that his task was was to assess, based on the
evidence and arguments presented, whether the Player is entitled to reimbursement of
the claimed tax amount and, if so, to determine the precise sum.
24. The Single Judge first noted that is undisputed that on 1 July 2024, the Parties executed two
separate agreements: (i) the Termination Agreement and (ii) the Agreement.
25. The Termination Agreement contains a general acknowledgment whereby the Player
declared that he had no further claims against the Club arising from the employment
relationship.
26. However, the Agreement signed on the same date explicitly acknowledges the existence of
outstanding financial obligations, including unpaid receivables and income taxes. Clause
1.3 of the Agreement clearly stipulates that the Club “agrees, declares and undertakes to
remain responsible for all taxes arising in Türkiye, including the Player’s income tax arising from
the Protocol and the Contract, for the entire period during which the Player contractually
belongs to [the Club] (including the years 2023 and 2024 separately)”.
pg. 7
REF. FPSD-20488
27. Also, that the Club “explicitly agrees and accepts to be obliged to pay the Player’s income tax
for 2023 (which has already been declared and all documents have already been submitted to
[the Club]) and 2024 (which will be declared in the following year). [The Club] also agrees and
accepts to pay all other amounts including but not limited to interest, penalty amount: due to
late and/or non-payment of [the Club]”.
28. The Single Judge noted that the Agreement expressly refers to the prior execution of the
Termination Agreement and was signed subsequently. As such, the Agreement must be
interpreted as a specific and binding arrangement that supersedes the general
acknowledgment contained in the Termination Agreement, insofar as it relates to the Club’s
tax obligations. Moreover, the Club did not contest the validity or enforceability of the
Agreement.
29. In view of the above, the Single Judge found that the Club’s reliance on the Termination
Agreement is unfounded and that the Agreement constitutes a valid and enforceable
commitment by the Club to reimburse the Player for income tax obligations incurred
during the contractual period.
30. The Single Judge then turned to the determination of the specific amount to be reimbursed
by the Club.
31. In support of his claim, the Player submitted his 2024 income tax declaration, proof of
payment to the Turkish tax authorities, and a breakdown of the portion attributable to his
employment with the Club.
32. The documentation indicates that the Player’s total income tax liability for 2024 amounted
to TRY 12,894,877.41, and that he paid TRY 13,475,116.64. The Player calculated that
TRY 5,121,580.15 corresponds to the period during which he was employed by the Club.
33. The Single Judge noted that the Club did not provide any substantive challenge to the
Player’s calculation, nor did it submit any counter-evidence or alternative assessment.
34. In light of the comprehensive documentation provided by the Player, and the absence of
any rebuttal from the Club, the Single Judge was satisfied that the claimed amount of
TRY 5,121,580.15 accurately reflects the tax liability attributable to the Player’s employment
with the Club in 2024, and therefore should be reimbursed to him.
35. In addition, taking into consideration the Player’s request as well as the constant practice
of the Dispute Resolution Chamber in this regard, the Single Judge decided to award the
Player interest at the rate of 5% per annum on the reimbursement as from 11 August 2025
until the date of effective payment, taking into account (i) that, pursuant to Clause 1.3 of
the Agreement, payment was to be made within 30 days of the Player’s providing the
relevant documentation to the Club and (ii) that the Player sent his income tax declaration
to the Club on 11 July 2025.
pg. 8
REF. FPSD-20488
ii. Compliance with monetary decisions
36. Finally, taking into account the applicable Regulations, the Single Judge referred to art. 24
par. 1 and 2 of the Regulations, which stipulate that, with its decision, the pertinent FIFA
deciding body shall also rule on the consequences deriving from the failure of the
concerned party to pay the relevant amounts of outstanding remuneration and/or
compensation in due time.
37. In this regard, the Single Judge highlighted that, against clubs, the consequence of the
failure to pay the relevant amounts in due time shall consist of a ban from registering any
new players, either nationally or internationally, up until the due amounts are paid. The
overall maximum duration of the registration ban shall be of up to three entire and
consecutive registration periods.
38. Therefore, bearing in mind the above, the Single Judge decided that the Club must pay the
full amount due (including all applicable interest) to the Player within 45 days of notification
of the decision, failing which, at the request of the Player, a ban from registering any new
players, either nationally or internationally, for the maximum duration of three entire and
consecutive registration periods shall become immediately effective on the Club in
accordance with art. 24 par. 2, 4, and 7 of the Regulations.
39. The Club shall make full payment (including all applicable interest) to the bank account
provided by the Claimant in the Bank Account Registration Form, which is attached to the
present decision.
40. The Club recalled that the above-mentioned ban will be lifted immediately and prior to its
complete serving upon payment of the due amounts, in accordance with art. 24 par. 8 of
the Regulations.
d. Costs
41. The Single Judge referred to art. 25 par. 1 of the Procedural Rules, according to which
“Procedures are free of charge where at least one of the parties is a player, coach, football agent,
or match agent”. Accordingly, the Single Judge decided that no procedural costs were to be
imposed on the Parties.
42. Likewise, and for the sake of completeness, the Single Judge recalled the contents of art.
25 par. 8 of the Procedural Rules and decided that no procedural compensation shall be
awarded in these proceedings.
43. Lastly, the Single Judge concluded his deliberations by rejecting any other requests for
relief made by any of the Parties.
pg. 9
REF. FPSD-20488
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Fredrik Midtsjø, is partially accepted.
2.
The Respondent, Pendikspor Futbol A.Ş., must pay to the Claimant the following amount(s):
o TRY 5,121,580.15 as reimbursement plus 5% interest per annum as from 11 August
2025 until the date of effective payment.
3.
Any further claims of the Claimant are rejected.
4.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
5.
Pursuant to art. 24 of the Regulations on the Status and Transfer of Players, if full payment
(including all applicable interest) is not made within 45 days of notification of this decision,
the following consequences shall apply:
1. The Respondent shall be banned from registering any new players, either nationally or
internationally, up until the due amount is paid. The maximum duration of the ban shall
be of up to three entire and consecutive registration periods.
2. The present matter shall be submitted, upon request, to the FIFA Disciplinary Committee
in the event that full payment (including all applicable interest) is still not made by the
end of the three entire and consecutive registration periods.
6.
The consequences shall only be enforced at the request of the Claimant in accordance
with art. 24 par. 7 and 8 and art. 25 of the Regulations on the Status and Transfer of Players.
7.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
pg. 10
REF. FPSD-20488
NOTE RELATED TO APPEAL PROCEDURE
According to art. 50 par. 1 of the FIFA Statutes, this decision may be appealed against before
the Court of Arbitration for Sport (CAS) within 21 days of receipt of the notification of this
decision.
NOTE RELATED TO THE PUBLICATION
FIFA may publish this decision. For reasons of confidentiality, FIFA may decide, at the request
of a party within five days of the notification of the motivated decision, to publish an
anonymised or a redacted version (cf., art. 17 of the Procedural Rules Governing the Football
Tribunal).
CONTACT INFORMATION
Fédération Internationale de Football Association – Legal & Compliance Division
396 Alhambra Circle, 6th floor, Coral Gables, Miami, Florida, USA 33134
legal.fifa.com | [email protected] | T: +41 (0)43 222 7777
pg. 11