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      tax-updates-03012022

      Tax Updates: January 3rd 2022

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      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.
      Christos Krestas

      Partner, Tax

      KPMG in Greece