Celtic’s reported interest in Lazio winger Gustav Isaksen has hit a potential stumbling block, with Italian media highlighting the financial implications for the player if he leaves Serie A for Scotland.

The Danish international has struggled for regular game time in Rome, leading to speculation over a January move. However, reports in Corriere dello Sport indicate that while Celtic remain keen on the 23-year-old, Isaksen is reluctant to leave Italy due to tax advantages he would lose by moving abroad.
The primary issue for Isaksen lies in the Italian tax system. Italy’s Growth Decree, which offers substantial tax advantages to foreign players, is still applicable to Isaksen, having arrived in Serie A in August 2023. The decree allows players to pay reduced tax on 50% of their earnings if they stay in Italy for at least two years.
If Isaksen were to move to Celtic—or any club outside Italy—he would lose these benefits and face a higher tax burden, potentially impacting his earnings significantly. This financial disincentive could be a key factor in his reported reluctance to entertain a move away from Lazio.
Brendan Rodgers’ side was linked with Isaksen during the summer transfer window but failed to secure his signature as he opted to stay at Lazio.
Now, Celtic are reportedly back in the hunt, seeking to bolster their attacking options for the second half of the campaign. The Scottish champions face competition, with an unnamed club also tabling a loan offer that includes an option to buy.