Let's take a look at regulatory changes that have been announced or taken effect in Greece over the past month.

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.

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

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.

Financial motivation alone is never enough to decide upon one's return to a country or even to move to another employer. The excellent lifestyle, the mild climate along with the working

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...

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'.

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...

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

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.

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).

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

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

Σημαντικές αλλαγές προέκυψαν στο τοπίο των ενδοομιλικών συναλλαγών στην Ελλάδα.

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