Greece: Tax

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

February's Monthly Tax Briefing covers recent developments in tax legislation, including...

Greece has emerged, over the past decade, as a serious competitor in the European market for internationally mobile capital and globally mobile individuals.

The increase of the share capital of a société anonyme constitutes one of its principal forms of financing. It is distinguished both from financing through external sources, such as borrowing...

Greece, long celebrated for its rich history and Mediterranean charm, is now establishing itself as a strategic hub for business and investment.

Capital gains tax is a fundamental component of the modern tax system, playing a decisive role in economic activity and investments. It affects both individuals and legal entities during the transfer of participation titles.

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

Summary: With Law 5135/2024, the Digital Transaction Duty (DTT – ΨTΣ) was introduced, replacing the now outdated Stamp Duty (SD – ΤΧ)...

Circular E.2094/2025 (the Circular) provides guidelines for the imposition of a Digital Duty on Transactions (DDT) in accordance with the provisions of Law 5177/2025 (the DDT Law).

Law 4738/2020 introduces critical mechanisms for debt restructuring in Greece, fundamentally transforming how debtors can recover tax and social security clearance certificates. The regulatory framework presents two distinct pathways—the Out-of-Court Debt Settlement Mechanism and the Rehabilitation Agreement—each offering different advantages for unlocking transactional capacities and ensuring business viability through varying withholding requirements and clearance certificate provisions.

Decision A. 1080/2026 on the Designation of the List of Jurisdictions of Competent Authorities under the Multilateral Competent Authority Agreement

A key issue in the event of the submission of an application under the out-of-court debt settlement mechanism, the conclusion of a restructuring agreement, or the bankruptcy of a legal entity, is the treatment...