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 5073/2023.
In this edition (Download PDF , 0.19 MB)
- Reduced rates for Capital Concentration Tax and Sales Tax for listed shares
- Purchase of real estate using exclusively bank means of payment
- Full implementation of electronic books (“myDATA”)
- Penalties for cash payments over EUR 500
- Extension of the period of eligibility for the e-invoicing incentives
- Taxation of personal businesses and freelancers
- Reduction of entrepreneurial duty by 50%
- Determination of minimum imputed net income
- Transfer of losses
- Arrangements for short-term lease of real estate
- Other regulations for real estate
- Climate crisis resilience duty
- Deduction of building renovation costs from personal income tax
- Other regulations
- VAT: Extension of reduced and super-reduced rates
- Special Excise Duty (EFK)
