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Article 65 of Law 4603/2019 specifies that dividends earned in fiscal years beginning on 1-1-2019 are taxed at a rate of 10%.

A newly adopted law regulates a series of corporate law issues of transformations (merger, splits and changes in legal forms) in which all corporate forms can be involved in any capacity (SA, LtD, PCC, Partnerships etc., but also, joint ventures, European companies and European cooperative societies), while it is now clear that a transformation can

With the provisions of article 55 of L.4509 / 2017 (A ‘201) issues of social security insurance and contributions of persons paid with receipts of services rendered are now settled. In particular, the provisions of this law along with the Ministerial resolution stipulates the following: Α. Subject to the social security insurance Pursuant to par.

Those who hold cars with foreign traffic plates, considering not having a business with substance in this foreign country, are at risk of being subjected to living evidence tax, additional income taxes and a luxury living tax. Relevant to the topic is the recent resolution of the Dispute Settlement Directorate, which was based on an

Relevant Tax Return statement have to be submitted by the end of the following month from the beginning of the lease or its amendment. Owners have also to complete on line: The VAT of the lessors and the lessee, the date of the lease agreement, the duration and the total monthly rent, the ATAK number

In the case of long-term leasing or leasing by a business established in another Member State and operating in that Member State, the recipient of the services within the territory of the country is liable to VAT, which corresponds to the monthly rent invoiced by the foreign company. The VAT Declaration is submitted by the

In case spouses are submitting tax return statements separately, the family income is not available to cover the living evidences of each of the spouses, as the living and assets acquiring evidences are borne by each spouse individually. Similarly, each spouse cannot claim past years’ income of the other spouse to cover such living evidences

Following the decision of the Council of the State (2105/2018), which, on the basis of a taxpayer’s request rejected by the tax authority for the transfer of his tax residence, was adopted by the Tax Administration issuing the Circular 1234 / 2018 for the uniform treatment of such tax issues. The difference between the Taxpayer

The income earned from short-term lease of a property in the context of the sharing economy is considered to be income from real estate source and is taxed as such. This revenue is not subject to VAT. When an administrator of such property stops its management, it can immediately eliminate this property from the TAXISnet