Taxation of Individuals - Super Cup

UEFA Super Cup 2022, Legal Information

Content Type
UEFA Guidelines
English (United Kingdom)

Individual income tax in Finland is based on residence.

Under Finnish law, individuals are considered resident in Finland for tax purposes if they have their permanent home or habitual abode in Finland or if they are present in Finland for a continuous period of more than six months.

Residents of Finland are taxed in Finland on their worldwide income.

A non-resident individual (e.g. occasionally working in Finland) is taxed on Finnish-source income only. Unless lower rates are provided in a tax treaty, tax rates are 35% on employment income.