Greece ratified the tax treaty with UAE retroactively, ensuring the continued application of their 2010 agreement.
Greece enacted Law 5228/2025 on 8 September 2025, ratifying the exchange of verbal notes with the UAE, ensuring the 2010 Greece–UAE income and capital tax treaty and its 2013 protocol remain in force.
The treaty is retroactively effective from 18 December 2024, reinstating withholding tax rates at 5% for dividends, 5% for interest, and 10% for royalties. Payments taxed at higher domestic rates during the interim period may be eligible for refunds.
Earlier, the Greek Parliament passed legislation ratifying an exchange of notes with the UAE, confirming the continued application of their 2010 double tax treaty on 3 September 2025.