Foreign dividends of tax residents of Greece are declared in the tax return statement of the year they correspond to.

In the event that dividends originate from a country that Greece has signed a double taxation treaty, the withheld tax abroad is deducted (a tax certificate is required) from the tax attributable to the dividends in Greece. If tax paid abroad is greater than the corresponding tax in Greece the difference will not be refunded.

If dividends come from a country that Greece has not signed a double taxation treaty, provisions of the internal legislation must be followed, and the relevant attributable tax must be paid. Any tax attributed abroad will not be taken into consideration.