Polish taxpayers may not realize that they are unofficial sponsors of the EURO 2012 tournament. Football fans and haters alike are going to foot the tax bill for UEFA and soccer stars performing in Poland because the government has offered a full tax exemption for any championship-related income. However, unlike in the case of official sponsors, there has been no negotiation or a contract with the general public which has to cover the cost of a privately-held sports event. The bargaining power of UEFA has enabled them to demand tax free treatment and an above the law position. Calling for bids to host EURO 2012, UEFA put forward several requirements regarding the legal and tax environment for the championship. Candidate countries had to provide a series of government guarantees promising tax exemptions for UEFA and other persons involved in the championship, including non-resident players. Such approach, whereby non-taxation amounts to a pre-condition for hosting the tournament, enables UEFA to impose uniform expectations on all candidate countries already in the bidding phase and to avoid tax implications in the host country. Presenting a joint bid with Ukraine, Poland offered UEFA significant tax incentives and promised to create a favorable tax regime for the tournament. However, the general tax legislation of Poland was incompatible with the guarantees granted by the government because Poland generally levies a withholding tax on income earned by foreign sportsmen and requires foreign companies to declare their Polish-sourced income. Therefore, a deviation from the general tax rules in compliance with UEFA expectations was needed. Executing the obligation undertaken towards UEFA, the Minister of Finance issued a decree waiving the right to levy corporate and individual income taxes with respect to foreign taxpayers involved in EURO 2012. The waiver applies to income earned by UEFA and its subsidiaries, in connection with the organization of the final tournament of UEFA EURO 2012. Nonresident individuals arriving in Poland for the purpose of organizing the UEFA EURO 2012 tournament or for the purpose of employment or performance of services in connection with the tournament will also enjoy a tax free treatment if they are: – delegated by UEFA and its subsidiary entities, for the purpose of organizing the UEFA EURO 2012 tournament – exclusively with respect to income earned from the performance of activities connected with the organization of the tournament; or – accredited by UEFA – exclusively with respect to income earned from employment or performance of services in connection with the UEFA EURO 2012. With respect to UEFA, its subsidiaries and individuals delegated by these entities, the desist applies to income earned from 1 January 2010 to 31 December 2012. As regards individuals accredited by UEFA, the desist covers the period between 1 January 2012 and 31 December 2012. According to explanations given by UEFA, such persons (tournament personnel, sponsors’ staff, journalists, etc.) would arrive in Poland not earlier than on 1 January 2012 and leave immediately after the tournament. Other accredited persons (delegations of UEFA and member federations, teams, referees) would stay in Poland for maximum 90 days. Polish players are not covered by the exemption and will normally pay their taxes on any EURO earnings. Please keep that in mind before you accuse them of a lesser engagement in the field. Karolina Tetłak is a lecturer and researcher in tax law at the Faculty of Law and Administration at Warsaw University. She specializes in tax aspects of major sports events. The author can be contacted at karolina@tetlak.pl.