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...
Following the submission of a number of questions concerning the exemption from VAT of short-term lettings of Real Estate in the context of the sharing of Article 111 of Law 4446/2016, as replaced by Article...
More than 3 million taxpayers will be taxed from 15% to 45% this year on real estate revenues earned in 2017. In addition, these incomes will also be taxed with a special solidarity...
I. INTRODUCTION Since 1 January 2017 the income from the renting of immovable property in the context of the sharing economy is taxed in accordance with the provisions of Article 39A of Law 4172/2013. (see...
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%
Economic and Financial news / Tax News
The new landscape of short-term rental in Greece
October 18, 2024
