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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.

Greece's entrepreneurs face significant challenges, and one of the most pressing is the country's high corporate tax rates. With a 22% corporate income tax rate, along with additional...

This draft law will reportedly be submitted to a vote in the Greek parliament in February 2019.

Are you dreaming of owning your piece of paradise in Greece? Whether as an investor or for residential purposes, you have access to a captivating real estate market that offers...

Greek Parliament has passed on 22.5.2016 a voluminous bill with a series of reforms that paved the way for an agreement on bailout loans and debt relief discussions.

Greece has emerged, over the past decade, as a serious competitor in the European market for internationally mobile capital and globally mobile individuals.

During the last couple of months, there have been many interesting developments in corporate tax matters; we have selected a few which we summarise below...

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’.

Summary: As is known, the submission of a tax clearance certificate has been legally established as a prerequisite for completing various types of transactions, even when the State is not involved...

With the provision of article 298 of law 4738/2020, with which paragraph 50 was added to article 72 of law 4172/2013, Greek solidarity tax has been abolished for one year, as of January 1st, 2021.

A new package of tax measures passed by the Greek parliament includes changes in social security contributions and increases in income tax rates and the solidarity contribution.

An individual is subject to income tax on his/her total net income in Greece and abroad. Net income sourced in Greece is taxed irrespective of the residence of the individual.

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

Σημαντικές αλλαγές προέκυψαν στο τοπίο των ενδοομιλικών συναλλαγών στην Ελλάδα.

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

The current review of social security contributions and tax rates in Greece was long overdue, and it will likely have a negative impact on businesses.

Προυπόθεση για την εφαρμογή των ανωτέρω είναι να έχει διεξαχθεί φορολογικός έλεγχος στο μέρος π