New Law 4714/2020

New Law 4714/2020

Consistent with our commitment to keep you updated on the most significant tax developments, we outline below the most important provisions introduced by the new law 4714/2020.

Picture of Christos Krestas

Partner, Tax

KPMG in Greece


The new law 4714/2020 with description “Tax measures for the enhancement of the development of the Greek economy, the implementation into Greek legislation of the E.U. Directives 2017/1852, 2018/822, 2020/876, 2016/1164, 2018/1910 and 2019/475, the contribution of the Greek State to the repayment of loans of affected borrowers from the adverse effects of COVID-19 and other provisions” has been recently published.

In this edition:

  • Taxation of individuals

  • Taxation of donations and parental donations

  • Taxation of legal entities

  • Indirect taxation

  • Committee for tax dispute out-of-court resolution

  • Tax dispute resolution mechanisms

  • Mandatory Automatic Exchange of Information on Reportable Cross-Border Arrangements

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