In short
The answer first
A player cannot be penalised for receiving the ball directly from a goal kick, throw-in or corner kick. That exception applies only to the direct receipt from the restart. Once another player touches or plays the ball, normal offside judgement applies to the next phase. Other restarts, including free kicks, do not carry the same blanket exception.
Key takeaways
No offside offence can occur directly from a goal kick.
No offside offence can occur directly from a throw-in.
No offside offence can occur directly from a corner kick.
The exception ends after a subsequent touch or play.
Being in an offside position is not itself an offence until the player becomes involved in active play.
Directly is the key word
A forward may stand beyond the second-last opponent and receive a goal kick directly without an offside offence. The same principle applies to a throw-in and a corner.
If a team-mate first controls that restart and then passes forward, the assistant referee judges the new pass under the normal Law 11 conditions.
Free kicks are different
A free kick can create an offside offence. The player's position is judged when their team-mate plays or touches the ball, and active involvement determines whether the offence is penalised.
This is why attacking and defending lines still matter at wide free kicks even though they may look similar to a corner delivery.
A simple match check
Identify the restart first, then ask whether the receiver got the ball directly. Do not use the player's position alone to decide.
After the next touch, reset the picture. Offside is judged at each relevant play of the ball, not carried permanently from the restart.
Source check
Sources and further reading
KickVerse uses primary governing-body material where a rule or competition format has an official source. Analysis terms can vary between data providers, so provider-specific definitions are identified rather than presented as universal laws.
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