Greece: Law clarifying Pillar Two rules, implementing DAC8 and DAC9 enacted
Effective May 15, 2026
The omnibus tax reform, which introduces a wide range of tax measures across corporate taxation, indirect taxes, and transparency rules, was enacted effective May 15, 2026.
Key measures of the reform include:
- Pillar Two: Clarification that top-up taxes imposed under Pillar Two are non-deductible for corporate income tax purposes
- DAC8 and DAC9: Implementation of cryptoasset reporting obligations for service providers (DAC8) and a standardized top-up tax information return for Pillar Two purposes, with exchanges between EU member states (DAC9).
- Advance tax rulings: Introduction of formal advance tax rulings regime, allowing taxpayers to obtain binding guidance from the tax authorities on the tax treatment of planned transactions
Read a June 2026 report prepared by KPMG’s EU Tax Centre