With new tax provisions, individual residents in Greece who receive dividends from all kind foreign entities which hold offices or branches established in accordance with Article 25 of Law 27/1975 or local entities that have been subject in Article 25 of Law 27/1975, are now taxed at a rate of 10%.

The same applies to the bonuses distributed by the foreign entities, in addition to the salary to members of the Board and the staff.

The tax is due, and it is paid by the beneficiary.

With the payment of this tax, the taxpayer is relieved of any tax liability for any tax, levy or charge, including the special solidarity levy.