The first application of Transfer Pricing rules was introduced by the art. 26 of L. 3728/2008. The competent authority was the Ministry of Commerce and written or oral agreements over €200,000 were checked regarding the...
The Greek Parliament voted for the provision of investment incentives focusing on the growth of audiovisual sector in Greece. In addition to film productions, this industry includes video games and the production of TV and...
Greece has a straightforward and preferable legal and tax regime for short term house leasing under Airbnb business model. Any property owner is able to lease any kind of residence (house or apartment) in any...
Read the most important financial, accounting and tax updates during the Summer 2016 in Greece. The European Commission has proposed to provide access to the tax authorities to the information of the ultimate beneficial owners...
Individuals taxation The global income of Greek tax residents is subject to tax in Greece. Non Greek tax residents are subject to tax only for earnings generated in Greece. Different tax rates or tax bands...
Based on the decision of the Council of State Introduction The institution of “marital cohabitation” has historically existed in Greece (i.e. the, by definition, common cohabitation of spouses following their marriage), and as a result...
TAX HIGHLIGHTS
#Greece
Corporate Tax: 22%
Dividend Tax: 5%
VAT: 6% | 13% | 24%
Interest: 15%
Royalties: 20%
Capital Gains: 15%
#UK
Corporate Tax: 19-25%
Dividend Tax: 0% for non-residents
VAT: 0% | 5% | 20%
Interest: usual income tax rates for residents
Royalties: 0% withholding tax
Capital Gains: usual income tax rates for residents, 0% for non-residents
#Malta
Corporate Tax: 35% (refund applicable to non-residents)
Dividend Tax: 0%
VAT: 0% | 5% | 7% | 18%
Interest: 0% for non-residents
Royalties: 0% for non-residents
Capital Gains: 0% to 8%
