FIFA’s Transfer System 2027 introduces a major concept for professional players: participation by the player in transfer compensation. That makes it even more important to distinguish money that belongs to the player from money that belongs to a club or another party.
A player can have a transfer participation right
Article 21bis of the January 2027 FIFA Regulations allows clubs and players to agree that the player participates in a transfer fee. For certain permanent international transfers under contracts concluded from 1 January 2027, the rules also protect a 5% participation where the player’s yearly fixed remuneration with the releasing club is below EUR 150,000, subject to the article’s conditions and waiver rules.
That money belongs to the player
A player participation is not the same thing as the releasing club’s future sale right. It is player remuneration. It should be documented clearly, with the qualifying transfer, calculation base, payment timing and any tax or payroll treatment understood before signing.
Keep every economic right separate
- Club to club transfer compensation belongs to the club relationship.
- A future sale right is a passive club to club economic right and should not create control over the player’s next move.
- A player participation or player transfer reward belongs to the player.
- Training compensation and solidarity are separate regulatory rights for eligible training clubs.
- Football agent fees arise only from the relevant representation relationship.
- A NEXTGEN Give Back arrangement is separate and does not give NEXTGEN a direct percentage of a club’s future transfer receivable.
What players should ask
- Does Article 21bis apply to this transaction?
- Is any negotiated percentage the total player participation or additional to a mandatory amount?
- What exact transfer amounts are included in the calculation?
- When is the player paid if the club receives the transfer fee in instalments?
- What tax, payroll or social security treatment applies in the relevant country?
This is an area where the exact FIFA rules, employment law, tax treatment and transaction documents matter. NEXTGEN’s public principle is simple: a player participation belongs to the player and must not be converted into third party ownership or control.