Insights

Greece: New Binding Tax Ruling Regime

Maria Zoupa 11 Jun 2026

An overview by Zepos & Yannopoulos, Taxand Greece

Greece is introducing a formal Binding Tax Ruling regime for the first time. Under the new provision, individuals and businesses can request a binding interpretation from the Tax Administration on tax and customs matters before a transaction or set of circumstances takes place, offering greater certainty and clarity upfront.

However, the impact – especially in supporting investment and transactions – will depend on how effectively the Independent Authority for Public Revenue implements the system and the details provided in forthcoming regulations by the Governor.

Our tax experts from our Greek member firm, Zepos & Yannopoulos, highlight several key points where further clarity is needed. These include:

• Minimum content requirements for applications and how detailed submissions must be to ensure cases are considered sufficiently defined
• Structure and level of fees, including any additional costs for expedited processing
• Consequences of rejected applications, including whether authorities will provide meaningful legal and factual reasoning or simply state that no interpretative issue arises

Maria Zoupa and Diana Tsourapa provide a detailed overview of what the new regime means, which you can read here.

Article tags

Compliance | Customs | Greece | Tax Policy