Aug 2023
July's Monthly Tax Briefing covers recent developments in tax legislation, including:
Law 5045/2023 on Income Tax Exemption for Income Acquired by Greek Resident Legal Persons or Entities
1. Pursuant to Article 52 of Law 5045/2023 (Government’s Gazette Bulletin A’ 136/29-7-2023), the income tax exemption provided for interest income from Greek Government Bonds and Treasury Bills acquired by Greek individuals and non-Greek tax resident legal persons or entities, is extended to Greek tax resident legal persons or entities.
2. This exemption does not apply to credit institutions under Law 4261/2014.
Click here to download the Briefing
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