July 2020 Monthly Tax Briefing

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.

Image
July 2020 Monthly Tax Briefing

Read next