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ARTICLE · 09 MARCH 2026

January 2026 Monthly Tax Briefing

Bernitsas
Bernitsas
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Bernitsas

Bernitsas

Bernitsas is a market leader in the provision of commercial law services in Greece and one of the...

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In particular, the Joint Ministerial Decision establishes the interoperability between financial organizations, credit institutions and the General Commercial Registry with the electronic Source of Funds Declaration application (POTHEN).

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January's Monthly Tax Briefing covers recent developments in tax legislation, including:

  1. Decision 190/2026 on the Interoperability of Credit Institutions with the Source of Funds Declaration Platform
  2. Decision A.1003/2026 on the National Nomenclature of Economic Activities
  3. Decision A.1004/2026 on the Procedure for Matching Existing Activity Codes (KAD 2008) with the New Activity Codes (KAD 2025)

A. Decision 190/2026 on the Interoperability of Credit Institutions with the Source of Funds Declaration Platform

1. Joint Ministerial Decision 190/2026 (the Joint Ministerial Decision) issued by the Greek Ministers of Justice and Digital Governance on 15 January 2026 establishes thea interoperability between credit institutions and the platform of the Source of Funds Declaration (Πόθεν Έσχες). In particular, the Joint Ministerial Decision establishes the interoperability between financial organizations, credit institutions and the General Commercial Registry

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