Constitutional review of limits on real estate brokerage commissions and its relevance for regulating agents’ fees in sport
In September 2025, the Slovenian Constitutional Court annulled a statutory provision that capped commissions for real estate agents. The Court found that the measure constituted a disproportionate interference with the freedom of enterprise and contractual autonomy.
A similar question arises in the context of football agents.
On 1 October 2023, FIFA implemented the FIFA Football Agent Regulations (FFAR), which, among other measures, imposed caps on agents’ commissions in transfer and contract negotiations. The stated objectives were player protection and greater transparency. The Slovenian Football Association (NZS) subsequently adopted its own Regulations on Football Agents, largely mirroring the FIFA framework, with the only substantive difference being their territorial application to Slovenia.
The regulatory approach, however, was quickly challenged. Within weeks, courts in Germany, Spain, the United Kingdom and other jurisdictions granted interim measures suspending the application of the commission caps. The rulings raised serious doubts as to their compatibility with the freedom to provide services, EU competition law and the right to free enterprise. In December 2023, FIFA responded by suspending the global enforcement of the commission caps pending a preliminary ruling by the Court of Justice of the European Union (CJEU).
At their core, both the real estate and football agent cases raise the same fundamental issue: whether a cap on intermediary commissions can be justified under constitutional and EU law. While both regimes invoke public interest considerations (consumer protection in real estate transactions and player protection in football) the key question is whether such objectives are sufficient to justify a restriction that directly interferes with economic freedom and contractual autonomy.
Given that the Slovenian Constitutional Court has already found commission caps in the real estate sector to be unconstitutional, an obvious question remains open: would a similar challenge to caps on football agents’ commissions lead to the same conclusion?
Changes to the Determination of the Tax Base using Flat-Rate Expenses for Sole Proprietors
Legislative changes affecting sole proprietors who determine their tax base using flat-rate expenses have significantly worsened their position as of 1 January 2025. Further amendments adopted in 2025, which took effect from 1 January 2026, introduce additional restrictions and reshape the framework governing access to and continued participation in the flat-rate tax regime. Given that a large part of Slovenia’s collective sports system relies on the flat-rate sole proprietor status, these changes have also had a substantial impact on the sports sector.
As of 1 January 2025, stricter limitations for flat-rate taxation came into force. To remain in the flat-rate system in 2023 and 2024, annual revenues could not exceed 300.000,00 EUR. For 2026, however, continued eligibility for the flat-rate regime depends on revenues in 2025 not exceeding 60.000,00 EUR (for full-time sole proprietors) or 30.000,00 EUR (for part-time (supplementary) sole proprietors).
In November 2025, the National Assembly adopted new legislation governing the determination of the tax base using flat-rate expenses. This reform redefines the conditions for entering, remaining in and exiting the flat-rate system, while also introducing progressive taxation for flat-rate taxpayers. The changes took effect as of 1 January 2026 and significantly alter both the eligibility criteria and the rules for continued participation in the system, while also imposing stricter conditions for re-entry.
Under the new rules, a taxpayer wishing to switch in 2026 from determining the tax base based on actual expenses to the flat-rate expense method may do so only if their revenues, calculated in accordance with accounting regulations, in 2025: i) do not exceed 50.000,00 EUR (previously 30.000,00 EUR) or ii) do not exceed 120.000,00 EUR (previously 60.000,00 EUR), provided that the taxpayer has been continuously insured for at least nine months. At the same time, re-entry into the flat-rate system is now permitted only after more than five tax years have elapsed since exiting the system or ceasing the activity altogether. This restriction has far-reaching consequences for professional mobility and career development, particularly for self-employed experts and athletes.
As outlined above, these legislative changes will have a particularly strong impact on team sports in Slovenia. For further insights, you may also want to read our blog posts from September 2024 and January 2026 about this topics
Conference “The Business of Sport in Eastern Europe” in Ljubljana
Following the successful first-ever Sports Law Conference in Slovenia in 2024, a new conference was held in Ljubljana on 13 June 2025. Titled »the Business of Sport in Eastern Europe«, the conference was organised by LawInSport in association with the Slovenian Sports Lawyers Association (‘DŠOS’). It brought together leading sports law professionals, representatives of sports bodies, legal and business advisers and other key stakeholders from both the region and beyond. Discussions centred on the legal, commercial and regulatory aspects of contemporary sport, with a particular emphasis on current developments and challenges across Eastern Europe.
Disclaimer
This publication is purely for information purposes only and is accurate on the date of publication. Please do not rely on it as legal advice. If you’d like to speak to us about your own legal requirements or engage in further discussions concerning the above and the Slovenian Sports & Legal landscape in general, please feel free to contact us at: office@bolcar.si.