Taxation of legal entities - Europa League

UEFA Europa League Final 2023, Legal Information

Content Type
UEFA Guidelines

The normal rate of corporate income tax in Hungary is 9%.

Hungarian resident companies are subject to tax in Hungary on their worldwide income.

Non-resident companies are subject to Hungarian corporate income tax on trading profits attributable to a Hungarian PE.

Hungary generally applies the definition of permanent establishment given in Article 5 of the OECD Model Tax Convention. To provide some indicative guidance, this would generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UELF 2023 performed by a non-resident entity in Hungary for a period of less than six months would not lead to the creation of a Hungarian PE (though careful analysis of expected activities in Hungary and the applicable double tax treaty should be performed by each UEFA partner).