Ministry of Finance opened a consultation on tax exemptions for domestic and EU/EEA charitable entities, running until 1 December 2025.
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025.
Under the proposed amendments, domestic charitable foundations and charitable endowments registered in the Electronic Registry of Charitable Foundations and Estates would have all types of income exempt from income tax. The exemption would also extend to foreign charitable legal persons established in another EU/EEA Member State, provided they pursue demonstrably charitable purposes in Greece.
The bill introduces a full inheritance tax exemption for both domestic charitable entities and qualifying foreign charitable legal persons operating in Greece. For gift tax, estates managed by the state would no longer be subject to autonomous gift taxation, and the same rule would apply to donations made to foreign charitable legal persons meeting the charitable purpose criteria.
The legislation also includes updates affecting investment firms, financial markets compliance, ship and vehicle taxation, public domain property concessions, and institutional restructuring within the Legal Council of State and the Ministry of Climate Crisis and Civil Protection.
The consultation follows broader legislative reforms covering the establishment of an Electronic Registry for Public Welfare Assets and a specialised institution for the management and liquidation of estates and inactive public welfare assets.
The consultation is set to conclude on 1 December 2025.
