Greece consults tax exemptions for non-EU intra-group dividends, capital gains
The Greek Ministry of Finance (MoF) has initiated a public consultation regarding the introduction of a participation exemption for intra-group dividends and capital gains derived from non-EU entities. This proposed measure aims to enhance the
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Greece unveils tax reform plans for 2025
Greece's Ministry of National Economy and Finance has announced new legislation for tax reform measures for 2025. The bill, entitled "Measures to enhance income, tax incentives for innovation and business transformations and other provisions",
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Japan, Greece tax treaty enters into force
Japan's Ministry of Finance has confirmed that the income tax treaty with Greece will take effect on 5 December 2024. The exchange of diplomatic notes between Japan and Greece for the entry into force of the “Convention between Japan and the
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Greece introduces new VAT code to enhance clarity
The government has implemented VAT Code A 162/2024, published in the Official Gazette on 11 October 2024, to ensure clarity and uniformity in provisions without introducing any significant changes. This comprehensive update simplifies VAT
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Greece releases solidarity contribution details for energy, mining sectors
The Greek Public Revenue Authority (AADE) has published an outline of the form and content of the temporary solidarity contribution declaration on 18 September 2024. Greece introduced temporary solidarity contribution targeting companies in the
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Greece announces initiatives to boost startup investments and mergers
The Greek government has announced changes to its Golden Visa programme in an attempt to boost the startup ecosystem and provide new investment opportunities. A residence permit (similar to the Golden Visa) will be awarded to non-resident
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Greece ratifies tax treaty with Japan
The Greek parliament approved the ratification of the income tax treaty with Japan on 18 September 2024. Signed on 1 November 2023, it is the first of its kind between the two nations. It will enter into force 30 days after the exchange of
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Greece abolishes stamp duty, introduces digital transaction tax
The Greek government has enacted a new law that removes stamp duty and introduces a digital transaction tax on 16 September 2024. This fee will apply to Greek residents and permanent establishments for various transactions, such as loans,
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Greece proposes new digital transaction fee to replace stamp duty
The Greek parliament is reviewing a draft bill from the Ministry of Finance, submitted on 2 September 2024. The bill proposes eliminating stamp duty and introducing a new digital transaction fee of up to 3.6% on certain transactions. The new
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Greece, Moldova to negotiate tax treaty amendment
Moldova has authorised the negotiation of an amending protocol to the 2004 income and property tax treaty with Greece on Thursday, 22 August 2024. The authorisation – Decree No. 1591-IX of 16 August 2024 – was published in the Official
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Greece imposes special levy on gas-fuelled electricity producers for August
Greece has implemented a new law imposing a special levy on electricity producers that use natural gas as fuel for August 2024. This levy, set at EUR 10 per thermal megawatt-hour of the higher heating value of natural gas, is part of the
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Greece: MoF extends tax return deadlines
Greece’s Ministry of Finance has announced an extension for filing personal and corporate income tax returns, moving the deadline to 2 August 2024 for individuals and 9 August 2024 for legal entities. This decision was made due to technical
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Greece imposes 33% solidarity contribution on energy and mining sectors
Greece has introduced a new temporary solidarity contribution targeting companies in the energy and mining sectors, set at a rate of 33%, in line with European Council Regulation (EU) 2022/1854. This measure is outlined in Bill 5123/2024, enacted
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Greece updates list of jurisdictions under AEOI-CRS
The Greek Public Revenue Authority (AADE) has announced an update with the publication of Circular A.1089, issued on 3 June 2024. This circular revises the lists of reportable and participating jurisdictions for the Automatic Exchange of Financial
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Greece extends CIT filing deadline
On 13 June 2024, the Greek tax agency announced the new deadline for filing corporate income tax (CIT) returns, this announcement extends the deadline for submitting the corporate tax return (CIT) of 2023 to 26 July 2024. The usual deadline for 2023
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Greece announces 2024 CbC report exchange partners
On 30 May 2024, the Greek Public Revenue Authority (AADE) has released Circular A.1083, dated 21 May 2024, outlining the jurisdictions that will exchange Country-by-Country (CbC) reports with Greece in 2024 for the 2022 fiscal year under the
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Greece introduces new tax procedures with Law 5104/2024
The Greek government has enacted Law 5104/2024 which introduces new codes of tax procedures. The law is effective from 19 April, 2024, but some provisions will be enacted later in the year. The revisions include digital notifications for
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Greece extends tax payment options with incentives for the tax year 2023
On 5 April 2024, Greece enacted legislation to establish income tax payment terms for the tax year 2023. Greek authorities are offering taxpayers with extended payment options for 2023. This applies to both individuals and entities operating as
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