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For Greek taxpayers, transfer pricing (TP) has been mainly viewed as a compliance exercise – preparation of transfer pricing documentation to support the pricing of intra-group arrangements as declared in the TP disclosure form filed with the tax return.

On 25th of July, Law No. 5222/2025 (Government Gazette: Issue 134 A’/28.07.2025) entitled "National Customs Code and Other Provisions – Pension Provisions" was enacted by the Hellenic Parliament.

A new draft tax bill in Greece suggests updates to the Family Office framework and the Non-Dom regime, with consultation open until July 8, 2025.

The report outlines the EU Public Country-by-Country Reporting (CbCR) Directive, focusing on its objectives, scope, and implications for multinational corporations (MNCs) operating within the EU.

On 13/09/2024 the Parliament enacted the new legislative framework on Digital Transaction Fee. Explore the major reforms and updates introduced, leading to a more modern and transparent method of transaction taxation.

With two important decisions of the Council of State (2163/2020 and 2323/2020) was held that the imposition of stamp duties on simple interest-bearing loans granted by a VAT taxable entity was deemed illegal as of 01-01-1987.

On 20 December 2021, the OECD released the highly anticipated Pillar Two Model rules to provide a framework for implementing a 15% minimum tax referred to as the Global anti-Base Erosion or GloBE tax.

The Base Erosion and Profit Shifting (BEPS) Action Plan of OECD attempts to tackle the issue of tax avoidance among multinational enterprises. The components of the OECD Transfer Pricing Guidelines, such as the DEMPE (development, enhancement, maintenance, protection, and exploitation) analysis, are linked to the functional structure of businesses.

The tax residence of natural and legal persons is not changed by the mere fact of being unable to move due to COVID-19.

A recent circular from the Independent Authority for Public Revenue (IAPR) provides new directives for definitive exemption of legal persons from capital gains tax during the transfer of equity securities

Three alternative taxation regimes were introduced in 2020 by the Greek Government, aiming exclusively at attracting foreign tax resident individuals into Greece.

The electronic bookkeeping application “my Digital Accounting and Tax Application” (“myDATA”) was initially presented, as regards its main features, and released for public consultation, in August 2019. Then, the Greek tax authorities had explicitly stated that “myDATA” would turn operational within 2020.

The most important arrangements of the 13.04.2020 Legislative Act regarding the measures against the Covid-19 pandemic and other urgent provisions.

The private sectors’ support in the fight against the coronavirus pandemic is essential during this critical period. For this purpose, even though no further tax incentives are currently on offer, the State at least looks into ensuring that no tax disincentives arise for enterprises and individuals, who wish to contribute to the common cause and help defeat Covid-19.

The most important arrangements of the 30/03/2020 Legislative Act regarding the measures against the Covid-19 pandemic and other urgent provisions:

Financial measures against the COVID-19 pandemic | 25 questions & answers