Pursuant to the provisions of article 26 of Law 27/1975 dividends received by Greek tax residents’ shareholders of a foreign ship owning company are exempted from the income tax when the foreign flagged ship is operated by a foreign company through its office located in the Greece in accordance with the provisions of Article 25 of Law 27/1975, irrespective of the person who entrusted the management to I,t. These amounts are subject to a solidarity levy only under Article 43a of Law 4172/2013.
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