The draft tax law introduces changes affecting crew taxation, hospitalisation benefits, and electronic rent payments.
The Greek Ministry of Finance launched a public consultation on a draft law on 24 June 2025.
The law introduces various tax and customs changes, with applications proposed for the 2025 and 2026 tax years. The consultation will remain open until 7:00 PM on Tuesday, 8 July 2025.
Key proposals include:
- Extending flat tax rates to crew members of private recreational vessels, setting the rate at 15% for officers and 10% for lower-ranked crew.
- Excluding employer-provided hospitalisation benefits for employees or their relatives from taxable salaried income.
- Requiring, from the 2026 tax year, that all rental and sublease payments by individuals and legal entities be made electronically to the landlord’s declared bank account.
Failure to comply with the rental payment rules would have several consequences:
- Landlords would not be allowed to deduct related expenses.
- Lessees would lose access to any state benefits or subsidies linked to the lease.
- Business lessees would be unable to deduct rent as a business expense.
The Ministry is seeking public input on these measures before finalising the legislation.
