Legal and Tax Risks for Tennis Coaches and Clubs

Lienig, who is scheduled to present at the Internationaler Trainerkongress (ITK) 2027, stated that the process for tennis coaches to be recognized as self-employed by the German pension insurance provider has become more difficult in recent years. He noted that examinations have become significantly stricter, creating potential financial instability for the clubs involved.

Financial Liabilities for Pseudo-Self-Employment

The primary risk for tennis clubs involves the retroactive claim of social security contributions. When the Deutsche Rentenversicherung determines that a trainer’s working relationship constitutes employment rather than independent contracting, the club is held responsible for the missing payments.

Lienig explained that these payments can be reclaimed for a period of up to four years. He stated that this specific financial burden can be problematic for some clubs, necessitating a closer look at the various forms of employment and the requirements for maintaining a legitimate self-employed status.

Liability and Safety Obligations on Court

Beyond tax and employment status, Lienig identified supervision and traffic safety obligations as frequent areas of legal risk for both employed and self-employed coaches. These duties require coaches to ensure the training area is safe and that exercises are appropriate for the age and skill level of the participants.

The legal question of whether a coach sufficiently fulfilled these duties arises if an injury occurs on the court. Lienig noted that these risks apply regardless of whether the trainer is an employee or an independent contractor.

Legal Consultations at ITK 2027

As part of the ITK 2027, Lienig will offer 15-minute individual consultation sessions. These meetings are designed to address questions regarding tax law, club law, employment forms, and liability risks.

Lienig stated that these sessions are also available for those who suspect their current legal arrangements are not compliant. He noted that such discussions allow individuals to determine how to prevent or limit potential damages, while emphasizing that he is bound by a duty of confidentiality.

The goal of the presentation and consultations is to help coaches and club officials identify weaknesses in their organizational structure. Lienig argued that recognizing legal and tax risks early allows professionals to organize their work reliably and focus on training.