London: Rafael Nadal will miss next year's Wimbledon warm-up event at Queen's Club and instead play at Halle in Germany, media reports said on Thursday.
Nadal won Queen's in 2008 but will instead head for German grass, with the player telling The Times that his switch was linked to tax reasons.
Under British tax legislation, sports stars must pay a portion of tax on their worldwide endorsements, the proportion determined by how much time they compete in a year in Britain. They must also pay around half of their appearance fee.
The British tax ruling also was a factor in sprint Olympic champion Usain Bolt skipping the London Diamond League meeting last year.
"I like to play in all the tournaments where they really want me," Nadal told The Times. "It is good for tennis. There is a big change in Halle.
"They have wanted me to be there for the last few years but I really wanted to play in Queen's.
"The truth is in the UK you have a big regime of tax. It's not about the money for playing, it's not a problem of that. They (British tax authorities) take from the sponsors, from Babolat, from Nike, and from my watches.
"This is very difficult. I am playing in the UK and losing money. I did a lot for the last four years, but it is more difficult to play in the UK. It is too much."
Reports said Nadal had been offered around one million euros to play in Halle.
Queen's tournament director, Chris Kermode, says he hopes Nadal will return soon to the event.
"Rafa will not be with us next year," the Daily Mail quoted Kermode as saying.
"It's disappointing but we know how much he enjoys our event and we hope to be welcoming him back soon."