Tax Breaking News: April 2021
The new decision regarding the terms and conditions qualifying an individual as "angel investor".
New decision regarding the terms & conditions qualifying an individual as "angel investor"
Article Posted date
22 April 2021
Effie Adamidou
Partner, Head of Tax and Legal
KPMG in Greece
+30 210 60 62 178 Effie
Adamidou
Phone number
Consistent with our commitment to keep you updated on the most significant tax developments, we outline below the main topics of the new Decision regarding the terms and conditions qualifying an individual as “angel investor”.
In this edition (Download PDF, 0.4 MB)
- Definitions
- Limitation of invested funds – Contribution method
- Taxable income deduction procedure
- Imposing a fine
- Annex
- Into Force
