On 6 June 2017, the Greek Parliament ratified a new law that adopts the EU Directive on Mandatory Automatic Exchange of Information. The same law extends the term of the Voluntary Disclosure Program that has been running in Greece since the beginning of the year. Taxand Greece presents a summary of recent tax developments.


In this issue:

  • Mandatory Automatic Exchange of Information: Adoption of EU Directive
  • Four-month extension of the Greek Voluntary Disclosure Programme
  • Withholding tax exemption for service fees earned by Greek PE of EU or EEA resident company
  • Binding effect of circulars on tax matters; changes for further protection of taxpayers
  • ENFIA supplementary tax exemption for fields owned by private individuals
  • Changes in scope of primary residence exemption following ECJ judgement against Greece

Discover more: Recent tax developments 

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Taxand's Take

Taxpayers in Greece should familiarise themselves with these updates to ensure they remain compliant.

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Article tags

Greece | International Tax

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