ARTICLE · 13 NOVEMBER 2025

October 2025 Monthly Tax Briefing

Bernitsas

Contributor

Bernitsas

Bernitsas

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

View firm profile

Explore more from Bernitsas

October's Monthly Tax Briefing covers recent developments in tax legislation.

GreeceTax

Fotodotis Malamas

Katerina Batsika

Author LinkedIn connections

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

Introduction
Scope of Application
Transformations Between Domestic Entities
Cross-Border Transformations Between Domestic Entities and Entities of EU Member States
Special Conditions for Cross-Border Mergers and Divisions
Transformations Between Domestic Entities and Entities in Third Countries
Contribution of a Sole Proprietorship or Partnership
Valuation of Assets - Taxation of Capital Gains Arising from the Transformation - Depreciation and Carryforward of Losses, Reserves and Provisions
Filing of Corporate Income Tax Returns
Transfer of the Registered Office of an SE or an SCE – Cross-Border Conversion

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

How Real Estate Sales Are Completed In Practice In The Absence Of A Tax Clearance Certificate

Psarakis & Kefalas Law Firm

July 2026 Monthly Tax Briefing

June 2026 Monthly Tax Briefing

Tax-exempt Reserves And Profit Distribution In A Société Anonyme (S.A.)

Psarakis & Kefalas Law Firm

Tax Alert: Pillar II

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax

Comparative Guide

Tax Disputes

See more popular content from

TaxBernitsas

Greek Government Takes Measures To Restart Local Economy

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.

Greece Boosts Construction And Real Estate Sector Through Optional VAT Suspension Scheme

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

Greece Drops New €1.6B Tax Reform Package At International Thessaloniki Fair

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.

Greek "Brain Regain" Tax Regime | Guidance On Implementation

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...

Zepos & Yannopoulos

Tax Alert: New Draft Bill Proposing Changes To Tax Legislation

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’.

Tax Treatment Of Social Security Contributions

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

50% Tax Reduction From The Annual Income Of 1st-time Employment

is widely known that brain drain is the worst threat to a country's prosperity. The Greek government announced legislative initiatives to reverse this phenomenon, to attract foreign investment

Tax Alert: New Law 5246/2025

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

Greece Introduces Cruise Passenger Tax To Address Overtourism

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...

Reduced VAT Rates Abolished On Six Greek Islands

The islands will instead apply the three standard rates of 23%, 13% and 6%.

Greek Citizenship: A Guide For EU And Non-EU Citizens

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.

GreeceEmployment and HR

Overview Of Greece's New Immigration Legislation (Law 5275/2026)

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

GreeceImmigration

Greece Adopts National Law Implementing The EU AI Act

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.

GreeceTechnology

Ministerial Decision 8934/2026 On The Statutory Minimum Salary And Daily Wage In Greece

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

GreeceEmployment and HR

New Spatial Planning And Urban Development Code ‘Nikolaos Tagaras’: Law 5306/2026

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.

GreeceReal Estate and Construction

Law 5316/2026 On Pay Transparency And Equal Pay

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.

GreeceEmployment and HR

EU Pay Transparency Directive

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.

European UnionEmployment and HR

Law 5316/2026 – Other Amendments

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.

GreeceEmployment and HR

Sanctions - Four Years On: Navigating The Evolving Landscape

Our Sanctions Briefing Special Edition analyses the evolving legal landscape and sanctions obligations, four years after Russia's invasion of Ukraine.

GreeceInternational Law

Investing In Greece: A Guide For Non-EU Citizens

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