Rafael Nadal has blamed UK tax laws for pulling out of next year's AEGON Championship at Queen's Club.
The Spaniard has instead chosen to participate in the Gerry Weber Open in Halle, Germany, where he will pick up a £750,000 appearance fee.
Despite that figure, the 25-year-old has admitted that UK law, which sees athletes pay tax on their worldwide sponsorship deals, has deterred him from the Wimbledon warm-up.
"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 for tax, it's not about the money for playing. They (HMRC) 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 more for the last four years, but it is more and more difficult to play in the UK."
Nadal suffered a shock exit at the Shanghai Masters on Thursday at the hands of Florian Mayer.
