Aug 2020
July’s Monthly Tax Briefing covers the significant changes introduced by the new tax Law 4714/31.7.2020, providing tax incentives to individuals and transposing EU legislation to domestic law, including:
- New Tax Regime for Pensioners who Transfer their Tax Residence to Greece
- Tax Treatment of Share Plans
- Out-of-Court Settlement of Tax Disputes in the Context of Legal Proceedings
- Retrospective Application of Advance Pricing Arrangements (APAs)
- ATAD - Exit Taxation Rules
- ATAD - Hybrid Mismatches
- Tax Dispute Resolution Mechanism between EU Member States
- Mandatory Automatic Exchange of Information in the Field of Taxation in Relation to Reportable Cross-Border Arrangements (DAC 6)
- Registration Tax on Passenger Vehicles and Trucks
- Gift Tax Exemption for Movable Assets Located Outside Greece
- Gift Tax on Parental Gifts
- VAT - Call-off Stock Arrangements
- VAT - Place of Intracommunity Acquisition and Taxable Amount in the Delivery of Goods, Intracommunity Acquisition and Supply of Services
Click here to read the Briefing.
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