Newsletters

All legal entities are required to submit a tax return electronically for all their income. Tax returns are submitted in the single form N, which covers all forms of legal entities. The income tax return is filed until the last business day of the sixth month since the end of the tax year. For the […]

In accordance with the provisions of Income Tax Code, a taxpayer who has his tax residence in Greece is subject to a tax on his worldwide income. By way of exception, it is foreseen that the foreign staff of the offices of Law 89/1967, which are subject to the special tax regime shall be subject

Creditors of the participating companies to a spin off, whose claims were born before the splitting date without being overdue, have the right to request guarantees. Companies are under the obligation to provide them guarantees, since the creditors have sufficiently proved that the financial status of the companies, due to the spin off, makes necessary

Kleopas Alliott Business Consultants will participate at Alliott Group 2019 EMEA Conference – Themed “Together Towards Tomorrow” – which will take place in Dubai. The conference will run from Monday 29th April to Wednesday 1st May. Valuable speakers from all over the world will go through interesting topics such as: ‘The Blockchain Effect’, ‘Unlock the

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