SHANGHAI -- Rafael Nadal will not play the traditional Wimbledon warmup event at Queen's Club next year, citing stringent British tax laws.
Nadal said Thursday he can "lose money" when he plays at a tournament in Britain because of the tax laws.
But the No. 2-ranked Spaniard says he will play Wimbledon and next month's ATP World Tour finals in London.
Overseas athletes are taxed on prize money and appearance fees in Britain, and also on a proportion of their worldwide endorsement earnings.
Instead of playing at Queen's next year, Nadal decided to accept an invitation to enter the grass-court tournament held the same week in Halle, Germany. Nadal has played at Queen's in five of the past six years, winning in 2008. He missed the 2009 tournament because of a knee injury.
"Queen's is a fantastic tournament but is not the only one that week," Nadal said after his third-round loss to Florian Mayer at the Shanghai Masters. "I didn't play in Germany for the last three years. I like to play in all the tournaments when they really want me."
The tax law, which affects athletes, musicians and actors, was implemented after Britain's tax authority won a landmark case against Andre Agassi in 2006.
He was ordered to pay tax on a portion of the money paid to him by Nike and Head because he endorsed their products at Wimbledon and other events in Britain.
Olympic sprinting champion Usain Bolt of Jamaica does not compete in Britain because of the law.