The Greek Parliament is reviewing a draft bill, submitted on 26 August 2025, to ratify the exchange of notes with the UAE concerning the renewed application of the countries’ bilateral tax treaty.
The agreement, formalised through an exchange of verbal notes signed in Athens on 2 May 2025, re-establishes the application of the tax treaty originally signed in 2010. The renewal will apply retroactively from the date the treaty ceased to have effect.
The treaty between Greece and the UAE ceased to apply on 18 December 2024, following Article 30 (Termination) of the agreement. Under this clause, the treaty was set to remain in force for a period of 10 years unless otherwise renewed or replaced.
By ratifying the exchange of notes, Greece and the UAE aim to ensure continuity in the treaty’s provisions, covering areas such as the elimination of double taxation and the prevention of tax evasion.
