This thesis tries to bring some light into the ?grey area? of amateurfootballsports. Accordingly the legal status of amateurfootballers for labour-, social-insurance- and fiscal purposes should be illuminated. Incoming the privity of contract between sportclubs and their acting amateurfootballers should be outlined. In the first instance it should be shown, that labour law become use, if amateurfootballers are acting on the basis of a contractual understanding, wherears they have to act in terms of personally addiction. Afterwards essential contractual consequences because of the adaptability of labour law should be detailed discussed.The social insurance chapter shows that amateurfootballers, who are acting in personal and economic dependence for money, are subjects to the legal obligatory insurance, namely independent from an announcement. They are also able to claim the benefits out of the adequate class of insurance, namely independent from the payment of social security contributions. A possible liability of the executive board for not discharged contributions is also demonstrated. Core area of this and the fiscal chapter is the new ?exemption? for so called ?all-inclusive travelcostsrestitutions" for amateurfootballers. Upon conditions shown, footballclubs are able to pay 540 ? per month exempted from contributions and exempted from taxation to their amateurplayers. The closing fiscal chapter shows the taxation of foreign amateurfootballer.