Greece: Tax measures in new law

A new law in Greece includes a number of tax measures

A new law in Greece includes a number of tax measures

A new law—4972/2022 (FEK Α’ 181/23.09.2022)—includes the following tax measures:

  • Correction of profits of affiliated enterprises for domestic intra-group transactions following a tax audit
  • Clarification of the scope of stamp duty on interest-bearing loans
  • Penalties for non-transmission of retail receipts issued by electronic tax mechanisms
  • Clarification of the methods for cash gifts and parental donations of cash through financial institutions for the application of the tax-free amount of €800,000
  • Repeal of the special solidarity contribution
  • Exemption from entrepreneurial duty
  • Amendment of provisions for the issuance of electronic invoices 

Read an October 2022 report [PDF 228 KB] prepared by the KPMG member firm in Greece


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