Taxation of Individuals - EURO

UEFA European Championship Final Tournament 2024, Legal Information

Content Type
UEFA Guidelines

Individual income tax in Germany is based on residence.

Individuals are generally deemed to be resident in Germany if:

  • they have a dwelling in Germany that they use, or that is at least available to them;

  • or they have a habitual abode in Germany.

Residence can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.

Residents of Germany are taxed in Germany on their worldwide income. Non-residents are taxed on their German source income.

To provide some indicative guidance, on the basis of the OECD Model Tax Treaty, it would generally be expected that non-resident individuals, employed by non-resident entities with no permanent establishment in Germany and staying less than 183 days in Germany in relation to EURO 2024 would not be subject to tax in Germany for their employment income directly linked to EURO 2024 (though the specifics of each case, including the applicability of double tax treaties, should be carefully reviewed). While there may be no local income tax, there could still be other obligations that the employer may need to comply with (e.g. reporting obligations, or notification procedures).