On January 27th 2016 the new General Secretary of Public Revenue, acting on behalf of the Greek Government, signed a multilateral agreement which aims to boost international co‑operation on tax issues.

A radical decision was taken by the Greek Parliament with the adoption of Article 171 of Law 4972/2022.

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.