Labour legislation Law 4488/2017, which was passed on September 7, 2017, introduces significant changes in the Greek labor and insurance legislation. Specifically, during the on-site inspection by the S.E.P.E., those at the workplace are obliged to show their police ID, if requested by the inspectors of Labor Inspectors. Also, in addition to the employer, any […]

With POL 1201/2017, the tax administration settles the various issues that have arisen in recent years regarding the possibility of transferring the tax residence (Law 4172/2013 & Law 4174/2013). Specifically, Greeks due to the economic crisis are looking for work abroad and in this case they request the change of tax residence in order for […]

The granting of a loan by written agreement from a legal entity or legal entity to an employee (partner or shareholder) is a benefit in kind. The benefit is determined by tax year and is calculated in the month in which it was made. the difference between the interest calculated on the basis of the […]

With the Law 4172/2013 , Income Tax Code, the incomes of natural persons obtained in tax years beginning on or after 1 January 2014, in cash or in kind in the form of dividends and interest & nbsp; are considered & nbsp; general income from capital. Therefore they are taxed independently at a rate of […]

With POL.1103 / 2017, the tax administration promotes the acceleration of the return of the credit balance of the subjects who have the right to deduct the input tax. In particular, the companies that precede the VAT refund are those that meet the following conditions: By the nature of their activity, they systematically create a […]

Societes anonymes, whose shares are listed on the Athens Stock Exchange, can capitalize, in whole or in part, the tax-free reserves of various development laws. The reserves that are capitalized are taxed at a rate of five percent (5%), without any other charge. It should also be noted that corporations that have formed reserves, either […]