Taxation of legal entities - Nations League

UEFA Nations League Final 2023, Legal Information

Content Type
UEFA Guidelines

There are two taxable income brackets for corporate income tax (“CIT”) in the Netherlands. A lower rate of 19% applies to the first income bracket, which consists of taxable income up to EUR 200,000. The standard rate of 25.8% applies to the excess of the taxable income.

Dutch resident companies are generally taxable in the Netherlands on their worldwide profits.

Non-resident companies are subject to Dutch corporation income tax on income from Dutch sources.

The Netherlands generally follows the Article 5 OECD Model Tax Convention definition of permanent establishment. This should generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UNLF 2023 performed by a non-resident entity in the Netherlands for a period of less than 6 months should not lead to the creation of a Dutch PE (though careful analysis of expected activities in the Netherlands should be performed by each UEFA partner).