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
