Tax Updates: January 3rd, 2022

Consistent with our commitment to provide updated information on current tax issues, we set down below some interesting tax provisions introduced by virtue of the recently published Law 4876/2021.

In this edition (Download PDF , 0.20. MB)

• VAT
• Donation Tax
• Real Estate Transfer Tax (RETT) / Donation Tax
• Income Tax Code 
  • Incentives to taxpayers for performing transactions by virtue of electronic means of payment (article 15 Law 4172/2013)
  • Regime of article 5C of Law 4172/2013
  • Amendment of the date of entry into force of article 48A of Law 4172/2013
  • Increased deductibility of advertisement expenses (article 22C of Law 4172/2013) also for tax year 2022.