1. What is the current legal landscape for Tax Law in Greece?

The Greek tax landscape is undergoing a significant transformation marked by modernization, transparency, and investor-oriented reforms. Recent legislative developments — notably Law 5222/2025, which replaced the National Customs Code, and Law 5219/2025, introducing a consolidated Property Tax Code — represent major steps toward legal certainty and simplification. In parallel, Greece continues to enhance its digital tax administration through the Independent Authority for Public Revenue (AADE). The implementation of myDATA, real- time e-invoicing, and other digital reporting tools have made compliance faster and more transparent.

From a policy perspective, Greece maintains a strong incentive-based framework aimed at attracting both foreign investors and residents. Flat-tax regimes for individuals transferring their tax residency, preferential taxation for pensioners, and family office structures in line with OECD standards all contribute to a more competitive environment. Together, these measures reflect a dual objective: facilitating investment while ensuring compliance and transparency in line with EU directives.

2. What three essential pieces of advice would you give to clients involved in tax matters?

1. Engage in proactive tax planning:

Strategic planning is essential. Tax implications should be evaluated before making key business or personal decisions to ensure efficiency and to capture available incentives.

2. Prioritize compliance and documentation:

In Greece’s increasingly digital tax environment, accurate and well-documented records are indispensable. Proper documentation is not merely a formality — it is your best defense during audits or disputes.

3. Seek tailored professional guidance:

Tax law evolves rapidly. Each client’s circumstances are unique, and having expert advice ensures optimal structuring of investments, residency relocation, and long-term wealth protection.

3. What are the greatest threats and opportunities in Tax Law over the next 12months?

The coming year presents both challenges and opportunities. On the opportunity side, Greece’s expanding incentive schemes — including R&D tax credits, the Golden Visa framework, and urban regeneration projects — create fertile ground for investors and innovators. However, potential threats include the increasing complexity of legislative reforms, EU- driven tax harmonization efforts, and rising real estate prices in key zones such as Athens, Santorini, and Mykonos and more. Moreover, enhanced data analytics within the tax administration heighten the risk of penalties for even minor non-compliance. For both individuals and corporations, proactive legal and fiscal monitoring will be crucial to balance these evolving risks with the opportunities emerging from Greece’s modernized tax system.

4. How do you ensure high client satisfaction in your tax practice?

Our firm’s approach is rooted in trust, responsiveness, and measurable results. We maintain a client-centric philosophy, offering integrated services that go beyond traditional legal advice — including tax compliance, accounting, translation, and property management support. With over 17 years of experience and a presence in Athens and Thessaloniki, we provide fast-track solutions supported by clear communication and efficient processes. Clients value our proactive stance: we don’t simply react to issues but anticipate regulatory changes and tailor our strategies accordingly. This combination of legal precision, practical support, and after-sales care ensures consistently high satisfaction levels.

5. What technological advancements are reshaping tax law, and how can clients benefit from them?

Technology is rapidly redefining tax practice in Greece. The widespread adoption of myDATA and e-filing systems has streamlined compliance and improved transparency. Artificial intelligence and big data analytics now assist both authorities and businesses in identifying risks and optimizing tax strategies. Moreover, cloud-based accounting and digital property management tools enable international investors to monitor their obligations remotely, enhancing efficiency and reducing administrative burden. Looking ahead, blockchain technology holds promise for increased security and traceability in transactions, particularly in real estate and cross-border operations. For clients, embracing these digital tools translates into faster filings, fewer errors, and greater legal certainty in an increasingly complex environment.