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An analysis from Zepos & Yannopoulos, Taxand Greece
Greece has issued a reminder that key compliance deadlines under the OECD Pillar Two global minimum tax regime are now approaching. The rules apply to multinational and large domestic groups with annual consolidated revenues of at least €750 million and require affected entities to comply with new reporting and minimum tax obligations.
In-scope Greek entities must either submit a Top-up Tax Information Return or a notification confirming that the filing has been made elsewhere within the group. For reporting periods ending up to 31 March 2025, the Greek tax authorities have extended the filing deadline to 30 October 2026, providing additional time for organisations preparing for their first reporting cycle.
Affected businesses must also file a Qualified Domestic Minimum Top-up Tax return and settle any resulting liability within the prescribed timeframes. Companies operating in Greece should review their Pillar Two obligations carefully to ensure timely compliance and avoid potential penalties for late or incomplete filings.
Maria Zoupa, Daphne Cozonis, Georgia Voutsa and Sotiria-Christina Kalyva from our Greek member firm, Zepos & Yannopoulos, provides a detailed analysis of the compliance deadline, which you can read here.
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