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Law 4738/2020 introduces critical mechanisms for debt restructuring in Greece, fundamentally transforming how debtors can recover tax and social security clearance certificates. The regulatory framework presents two distinct pathways—the Out-of-Court Debt Settlement Mechanism and the Rehabilitation Agreement—each offering different advantages for unlocking transactional capacities and ensuring business viability through varying withholding requirements and clearance certificate 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'.

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’.

i. Στις 20 Ιουνίου είναι η προθεσμία για να δηλωθούν τα εισοδήματα που προήλθαν από μερίσματα, τόκους

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.

This article examines the tax treatment of common monetary flows in practice—between companies and their shareholders/partners, or among related businesses...

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).

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

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

Σημαντικές αλλαγές προέκυψαν στο τοπίο των ενδοομιλικών συναλλαγών στην Ελλάδα.

Έχουν περάσει σχεδόν τρεις μήνες από τότε που το ελληνικό Κοινοβούλιο επικύρωσε ...

By virtue of Decision A. 1160/2026, the Independent Authority of Public Revenues issued the list of preferential tax regime jurisdictions for 2024 within the meaning of par. 6 & 7 of Article 65 of Law 4172/2013.

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

Circular E.2094/2025 (the Circular) provides guidelines for the imposition of a Digital Duty on Transactions (DDT) in accordance with the provisions of Law 5177/2025 (the DDT Law).

Φυσικό πρόσωπο ενέχεται με υψηλές οφειλές σε Τράπεζες, προμηθευτές...