Number: 9

Date: 13/01/2023


According to Law numbered 7431, VAT exemption and income and corporate tax exemptions have been introduced regarding 2023 UEFA Champions League Final.

According article 1 of Law numbered 7431, published on Official Gazette dated January 13, 2023, good deliveries and service performances to be made due to matches to UEFA, participant football clubs and non-resident taxpayers assigned in the organization and deliveries of goods and performance of services to be made by them due to matches are exempted from VAT (full exemption).

According to article 6 of Law numbered 7431, the above-mentioned unions, clubs and institutions have been exempted from income and corporate tax due to the earnings and revenues they have obtained in Turkey in relation to the aforementioned competition being played in Turkey.

These provisions has entered into force as of the publication date of the Law (January 13, 2023).

Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.

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