Greece: Corporate Tax

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Article
Tax-exempt Reserves And Profit Distribution In A Société Anonyme (S.A.)
The strategic management of corporate profits through tax-exempt reserves offers significant advantages for investment implementation in sociétés anonymes and capital companies. However, their subsequent distribution triggers complex legal and tax implications that can dramatically impact cash flows and corporate obligations. This comprehensive analysis examines the main categories of tax-exempt reserves, their tax treatment upon distribution, and the critical legal framework governing them, while
Greece Tax
PK
Psarakis & Kefalas Law Firm
Article
The 72-Instalment Debt Settlement Scheme For Debts Owed To The AADE And E-EFKA And Its Comparison With The Out-of-Court Debt Settlement Workout
A draft bill introduces a new 72-instalment settlement scheme for debts owed to Greece's AADE and e-EFKA, covering overdue obligations from before December 2023. This article examines the eligibility criteria, interest rates, and enforcement suspensions under the new scheme, while comparing its advantages and limitations against the existing out-of-court debt settlement mechanism to help debtors determine the most suitable restructuring option.
Greece Insolvency
PK
Psarakis & Kefalas Law Firm