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ARTICLE · 15 APRIL 2026

February 2026 Monthly Tax Briefing

Bernitsas
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February's Monthly Tax Briefing covers recent developments in tax legislation, including...

GreeceTax
Fotodotis Malamas
Fotodotis Malamas
Katerina Batsika
Katerina Batsika
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February's Monthly Tax Briefing covers recent developments in tax legislation, including:

  1. Decision A.1014/2026 on Required Documentation and Procedure for Granting Exemptions from the Special Real Estate Tax
  2. Decision A.1004/2026 on the Establishment of the Methodology for Aligning Current Activity Codes (KAD 2008) with the Updated Activity Codes (KAD 2025)

A. Decision A.1014/2026 on Required Documentation and Procedure for Granting Exemptions from the Special Real Estate Tax

1. Article 18 of Law 5219/2025 (the Law) provides an exemption for legal persons and legal entities that hold real rights of full ownership, bare ownership or usufruct over real estate located in Greece from the payment of the Special Real Estate Tax (SRET) of 15% on the value of the property.

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