Greece Defines “Related Persons” for Transfer Pricing Purposes

Greece joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 18 March 2026, according to an OECD update published on 31 March 2026. The GIR MCAA is a global multilateral agreement developed by

Greece’s Independent Authority for Public Revenue (AADE) has issued circular E.2014/2026 on  24 March 2026, providing guidance on submitting change-of-status declarations for farmers moving from the special VAT regime to the standard VAT regime

The Greek Ministry of Finance (MoF) has launched a public consultation on a draft bill aimed at modernising administrative cooperation in taxation and implementing recent European Union directives on 29 March 2026, after which it is expected to

Greece’s Ministry of Finance (MoF) has confirmed that the undertaxed profits rule (UTPR) and the transitional country-by-country reporting (CbCR) safe harbours under Pillar Two, as established in the Minimum Taxation Directive (2022/2523),

Greece’s Independent Authority for Public Revenue (AADE) issued Circular E. 2011 on 10 March 2026, providing detailed guidance on the application of the Digital Transaction Tax (Law 5177/2025), which replaced the Stamp Duty on 1 December

Greece’s Independent Authority for Public Revenue (AADE) has opened the myAADE online portal for the submission of individual and corporate income tax returns for the 2025 fiscal year, with filing windows beginning in mid-March 2026. For