World no.2 Rafael Nadal, who won the Queen’s Club Championship in 2008, announced that he won’t be coming back next year because of tax reasons. He had to pull out of Queen’s only once in 2009 due to a knee injury.
The Spaniard opted for the grasscourts in Halle in Germany as a preparation for next year’s Wimbledon. Switzerland’s Federer has also been a regular player in the Halle draw with the exception of last year, when he pulled out of the tournament.
In the UK, under the British tax legislation, visiting athletes must pay a certain amount of tax on their worldwide endorsement earnings. This is on top of the tax they pay on the prize money and appearance fees. The tax on the endorsement earnings is calculated as a proportion from how much time they spend competing in a year in the UK.
The organisers of the Queen’s Club Championship will still have two big names in the draw. Serbian world no.1 Djokovic and Britain’s Murray should attract plenty of crowd.