Greece: Tax Authorities

June's Tax Alert analyses Decision A.1131/2026 on Pillar II, extending the time limit for the Top-Up Tax Information Returns and the relevant notification.

A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation, entitled ‘Measures to address the energy crisis and to strengthen citizens’ disposable income, wage-related and tax provisions, regulations concerning the out of court debt settlement mechanism, public sector pension arrangements, provisions regarding the Hellenic Gaming Commission and the improvement of the regulatory framework for gaming activities, regulations concerning the Public Real Estate Company SA and other provisions’.

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

November's Tax Alert covers key changes introduced by the New Law 5246/2025.

October's Monthly Tax Briefing covers recent developments in tax legislation.

When Swiss and other non‑EU nationals consider purchasing real estate in Greece, several legal and tax aspects should be taken into account.

During the last couple of months, there have been many interesting developments in corporate tax matters; we have selected a few which we summarise below...

The new guidelines kick-start the application process for individuals who wish to qualify for tax year 2021.

Location independent movement is gaining traction and more people are considering this dynamic lifestyle.