August 2026 Monthly Tax Briefing

This was stated, by the Minister of Finance, Christos Staikouras, who also described the network of short-term policies that will support the restart of the economy.

Capital gains tax is a fundamental component of the modern tax system, playing a decisive role in economic activity and investments. It affects both individuals and legal entities during the transfer of participation titles.

A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation, entitled ‘Measures to address the energy crisis and to strengthen citizens’ disposable income, wage-related and tax provisions, regulations concerning the out of court debt settlement mechanism, public sector pension arrangements, provisions regarding the Hellenic Gaming Commission and the improvement of the regulatory framework for gaming activities, regulations concerning the Public Real Estate Company SA and other provisions’.

At the 89th Thessaloniki International Fair (TIF), Prime Minister Kyriakos Mitsotakis announced a new package of tax reforms designed specifically to ease the burden on households and businesses.

The Greek Independent Authority for Public Revenue published interpretative guidelines (Circular 2224/2021 -"the Circular") on several aspects of the special tax regime for executives...

The transfer of a newly built property (before its first use/occupation), as well as of the plot on which the building is situated, is generally subject to VAT in Greece

November's Tax Alert covers key changes introduced by the New Law 5246/2025.

As of July 2025, Greece has introduced a new cruise passenger tax aimed at easing the pressure on its most visited islands. The measure targets overtourism and seeks to support...

The paid social contributions of partners in limited liability companies (ΕΠΕ) or private companies (ΙΚΕ) are not deductible from the gross revenue.

Navigating property transfers when debts to the Greek State prevent obtaining a tax clearance certificate presents significant challenges. This article examines the court-authorised private sale mechanism under Article 998(6) of the Greek Code of Civil Procedure, which enables property transfers while limiting the State's recovery to 25% of the purchase price, and explores how this procedure is reshaping real estate transactions in Greece.

Greece has always been an attractive destination to individuals from all over the world looking to relocate and has a framework in place for EU and third country nationals to apply for a residence permit.

This Briefing provides an overview of Law 5275/2026, entitled 'Promotion of Legal Migration Policies' (the Law) which amends the Immigration Code to establish a modern and effective legal migration framework

Our Employment Briefing Special Edition analyses Ministerial Decision 8934/2026 on the statutory minimum salary and daily wage in Greece, including...

Greek Law 5321/2026, enacted on 20 July 2026 (the Greek AI Law), establishes national implementing measures for Regulation (EU) 2024/1689 (the EU AI Act).The Greek AI Law creates a comprehensive framework for the regulation of AI systems in Greece. Its objectives are to ensure a high level of protection for health, safety and fundamental rights, while fostering innovation through effective domestic implementation of the EU AI Act.

On 8 June 2026, Law 5306/2026 was published, ratifying the new Spatial Planning and Urban Development Code1 (the Code). The Code comprises 477 Articles and consolidates 181 separate legislative instruments — some dating back to the 1923 decree on city plans — into a single, coherent and systematically organized text.

Law 5316/20261 (the Law) was voted by the Greek Parliament on 2 July 2026. It transposes Directive (EU) 2023/970 into Greek law by amending several Articles of the Greek Labor Code. The purpose of the Directive is to eliminate the gender pay gap for equal work or work of equal value, create transparent conditions for pay determination and progression, strengthen enforcement mechanisms and ensure access to effective remedies and restoration for affected workers.

EU Directive 2023/970 of the European Parliament and the Council (the Directive) entered into force on 10 May 2023 and introduces provisions to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and reinforced enforcement mechanisms.

Law 5316/2026 (the Law) was voted by the Greek Parliament on 2 July 2026 and transposes Directive (EU) 2023/970 into Greek law by amending several Articles of the Greek Labor Code. The aim of this Briefing is to present the other amendments introduced by the Law to the Greek Labor Code on employment and pension matters, independent of the provisions concerning the transposition of the Directive, and specifically to provide an overview of the Articles in Parts B and C of the Law, which took effect on 6 July 2026.

Our Immigration & Tax Law combo Briefing brings together key immigration and tax considerations for non-EU individuals, exploring investment and relocation opportunities in Greece.

Our Immigration Law Briefing Special Edition analyses amendments to legislation regarding Golden Visas for property investors.