Ministerial Circulars issued provide guidelines on corporate restructurings, tax residence certificates filed by UK tax residents for income derived in Greece and the implementation of [...]
Ministerial Circulars provide guidelines on the calculation method of the taxable value of vehicles provided as benefits in kind and on the completion of income tax returns for individu [...]
The Ministry of Finance amended the tax list of non-cooperative countries for 2016 and provided clarifications on legislation governing REICs, insurance tax, registration of limited lia [...]
Law 4446/2016 published in the Government's Gazette on 22nd December 2016, provides for a new voluntary disclosure program pertaining to undeclared income, includes changes to the incom [...]
OECD Exchange of CRS Information - Greece The OECD published the list of bilateral exchange information relationships that are currently in place, with the first exchange of information [...]
Clarifications on the incentives framework for private investments in Greece, Hybrid profit participating loans and abuse of the Parent-Subsidiary Directive.
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Filing requirements of non-Greek legal persons and entities, Tax treatment of insurance annuities resulting from the expiration of group pension plans, European Parliament legislative r [...]
OECD Automatic Exchange of Information and Common Reporting Standards. Law 4428/2016 ratified the OECD Multilateral Competent Authority Agreement on Automatic Exchange of Financial Acco [...]
Changes in Tax and Customs Legislation Including Amendments to the National Customs Code, the Code of Tax Procedure and the Income Tax Code. Law 4410/2016 introduced changes in tax and [...]
A New Framework for State Aid Which Aims to Increase Investment in the Private Sector in Greece and Council of State Judgement No. 1445/2016 Deals with the Tax Residence of Spouses.
Cl [...]
Changes in taxation of Portfolio Investment Companies, Real Estate Investment Companies, Real Estate Mutual Funds and Undertakings for Collective Investment in Transferable Securities, [...]
Law 4387/2016 introduces increases in income tax rates, solidarity contribution rates and withholding tax on dividends, as well as changes to the provisions on road taxes.
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