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The Property Tax (ENFIA) is an annual tax imposed on real estate property in Greece. It was introduced in 2013 under Law 4223/2013, replacing earlier taxes like the Emergency Special Duty on Electrified Structured Spaces....
Free stocks and stock options plans are powerful incentives for attracting and retaining talent in companies. These programs align employees’ goals with the company’s success by offering financial rewards tied to company performance. They motivate...
In an effort to attract new investments, stimulate the economy, and combat unemployment, the Greek government has introduced tax incentives under Article 22A of the Income Tax Code, as amended by L.5162/2024. These incentives specifically...
New tax reliefs and changes in compliance procedure were voted for by the Greek Parliament on 05.12.2024. The new measures relieve property owners and are expected to increase the supply of properties on the market....
The Greek tax system offers an attractive framework for passive income, featured by exemptions and flat tax rates, rather than progressive tax brackets commonly found in other European countries. This fact allows financial planning and...
Introduction Generally, holding companies are companies that own shares (either majority or minority) in other companies primarily for investment purposes. In addition to shares of other companies, holding companies can also own real estate, royalties,...
Introduction Greece has always adopted a very broad interpretation of what it considers as royalties, compared to the more restrictive definitions outlined in the OECD Guidelines. Greece’s expansive interpretation is clearly reflected in its application...