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...

It is expected that this deficiency will be remedied through the issue of a separate tax law, regulating the issue.

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

As part of Greece's broader tax reform effective from 1 January 2026, new age-based income tax incentives aim to support young professionals and encourage formal employment.

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.

On Sunday (22 May) night a new law passed the Greek Parliament which confirms increases in indirect taxes, and postpones the recently-passed withholding tax rate increase on dividends.

In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions.

Summary: In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions. In this article...

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 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.

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.

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'.