Taxation of legal entities - Nations League

UEFA Nations League Final 2023, Legal Information

Content Type
UEFA Guidelines
Subject
UNL
Language
English

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).