Podcast Series Episode 5: Strengthening Greece's Capital Markets - Key Tax Reforms Under Law 5193/2025

Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.

On 24 June 2026, the European Commission adopted an ambitious tax simplification package comprising two legislative proposals aimed at simplifying EU tax rules, reducing compliance burdens for businesses and strengthening the competitiveness of the Internal Market.

The strategic management of corporate profits through tax-exempt reserves offers significant advantages for investment implementation in sociétés anonymes and capital companies. However, their subsequent distribution triggers complex legal and tax implications that can dramatically impact cash flows and corporate obligations. This comprehensive analysis examines the main categories of tax-exempt reserves, their tax treatment upon distribution, and the critical legal framework governing them, while

June's Tax Alert analyses Decision A.1131/2026 on Pillar II, extending the time limit for the Top-Up Tax Information Returns and the relevant notification.

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’.

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

Decision A. 1080/2026 on the Designation of the List of Jurisdictions of Competent Authorities under the Multilateral Competent Authority Agreement

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

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).

Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.

On 30 July 2026, the New Law 5324/20261 (the Law) was published, which introduces practical and targeted amendments to Greece's two principal statutes governing copyright and collective rights management, i.e. Laws 2121/19932 and 4481/20173. The amendments are intended to improve the operation of the collective management system, enhance legal certainty and facilitate the administration and distribution of copyright-related revenues in Greece.

On 24 June 2026, the European Commission adopted an ambitious tax simplification package comprising two legislative proposals aimed at simplifying EU tax rules, reducing compliance burdens for businesses and strengthening the competitiveness of the Internal Market.

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.

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.

On 26 June 2026, new Regulation (EU) 2026/1386 on the screening of foreign investments into the Union was published (the New EU FDI Regulation). The New EU FDI Regulation will apply from 17 January 2028, and the current FDI Regulation 2019/452 will be repealed with effect from the same date.

On the eighth episode of our blockchain series, Counsel Dr. Anastasia Mallerou and Associate Sotiris Kolelis continue discussing MiCA, focusing on the issues that MiCA leaves unresolved.

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.

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

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.