Greece, Income Taxes and Tax Laws 2014 for both Greek and non Greek citizens


Summary of key points:

On 23 July 2013, Law 4172/2013 was published in the Government Gazette replacing the Greek Income Tax Code. The new provisions are in principle applicable for income generated and expenses incurred for tax years starting as of 1st January 2014. The new provisions aim is to significantly simplify and rationalize the current tax system. They relate to individual and corporate taxation, while more specific provisions regarding their implementation will be included in the Tax Procedures Code, a separate piece of legislation is to follow. The new Income Tax Code takes into consideration the definitions and income characterisation deriving from international tax law rules and includes provisions relating to cross border transformations, as well as Controlled Foreign Companies (CFC) rules.

The main provisions are summarized as follows:

Individuals subject to income tax – foreign tax credit
• Individuals having their tax residency in Greece are subject to…

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