Tax Updates: April 21st, 2022

Consistent with our commitment to provide updated information on current tax issues, you may find below a list of filing obligations for the forthcoming period. We emphasize that this is not a comprehensive list, but rather a list of the most common tax filing obligations.

In this edition (Download PDF , 0.2 MB)

• Unified Real Estate Ownership Tax (UREOT / ENFIA)
  • Changes in the calculation of the main tax
  • Other provisions
• Income Tax Code (ITC)
  • Deadlines and other issues related to application of the tax regime of article 5C of L. 4172/2013
  • Interest limitation rule – Amendment of article 49 of L. 4172/2013
  • Payment of income tax in 8 monthly installments – Amendment of article 72 L. 4172/2013
  • Discount in case of payment of income tax in one lump sum – Amendment of article 72 of L.4172/2013
  • Family offices – Amendment of article 71H of L.4172/2013
• Tax Procedure Code
  • No penalties imposed for tax amounts up to EUR one hundred – Amendment of article 54 of L.4174/2013
•  Value Added Tax (VAT)
  • Extension of the deadline for filing an application by building constructors for submission to the VAT suspension regime
• Code of Inheritance Tax, Donation Tax and Parental Donation Tax
  • Exemption of foreign joint bank accounts from inheritance tax – Amendment of article 25 of L.2961/2001
• Law on corporations (Societes Anonymes)
  • Setting off company losses against share premium amounts arising from issuance of shares – Amendment of article 35 of L.4548/2018