On 14 January 2020, the Government issued a General Resolution 4662/2020, which establishes procedures and deadlines for withholding tax payments on dividends paid by a permanent establishment to its parent company. With effect as from 14 January 2020, the Resolution states that the filing of the additional 13% withholding tax rate (WHT) on dividends paid by a permanent establishment to its parent company is temporarily reduced to 7% during 1 January 2020 to 1 January 2021.