The new Greek Non-Dom tax regime
The Greek State after having introduced for the first time in Greece by Law 4646/2019 a favorable Non-Dom tax regime based on which individuals may benefit from the Non-Dom taxation as from tax year 2020...
The Greek State after having introduced for the first time in Greece by Law 4646/2019 a favorable Non-Dom tax regime based on which individuals may benefit from the Non-Dom taxation as from tax year 2020...
Extension of VAT payment Payment of VAT amounts is extended for the affected enterprises until 31 August 2020. This concerns amounts payable during the period from 11 March 2020 until 30 April 2020. To date,...
OECD Guidelines Under the Framework of Tax Base Erosion and Profit Shifting (OECD / BEPS Project), OECD developed 15 actions targeting to provide the appropriate tools to the Governments for addressing Tax Evasion. Actions 8...
The taxation of investment income is of high interest for Greek taxpayers and foreign investors. Different tax treatments are raised from distributions and transactions on listed stocks, bonds, shares of unlisted companies and UCITS. Our...
The recent Tax Draft Bill, which was raised today in public consultation, inaugurates new tax incentives a) for high net-worth individuals willing to invest in Greece and b) for Greek Holding companies. Alternative income taxation...
The L. 4548/2018, which has been effective since January 1st, 2019, provides an updated framework on establishing and operating a Societe Anonyme (Public Limited Companies) in Greece. The scope of this article is to detect...
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%