Summary Directive DAC7 (Directive on Administrative Cooperation 7, 2021/514/EU), transposed into Greek national law through the provisions of Law 5047/2013, introduced EU-wide reporting obligations for digital platforms with the objective of strengthening tax transparency and combating tax evasion. This study examines the implications of DAC7 for individuals operating through digital platforms, analyzes the applicable legal framework and information-exchange mechanisms, and a

The establishment of the Pharos AI Factory with L.5263/2025 represents a structural shift in Greece’s position within the European artificial intelligence ecosystem. Historically, Greece has possessed strong human capital in science and engineering but has remained constrained by the absence of domestic, large-scale AI compute infrastructure. This gap has limited the country’s capacity to participate in advanced AI development and has reinforced reliance on non-European cloud

The Independent Authority for Public Revenue (IAPR)  issued Circular E.2088/2025 on October 10, 2025 , providing detailed guidelines for the implementation of the provisions of Part D of Law 5162/2024 (A΄198) , which concern the new tax incentives for corporate transformations. This circular holds particular significance for businesses in Greece and abroad, as it introduces favorable tax regulations  for mergers, demergers, and other forms of transformations. For the first ti

The operation of special-purpose family wealth management companies (Family Offices) now constitutes a fundamental tool for individuals with tax residence in Greece who seek centralized, efficient, and institutionally transparent management of their assets. The special tax regime for Family Offices, applicable from tax year 2021 onwards, was introduced by paragraph 1 of Article 25 of Law 4778/2021 (Government Gazette A’ 26/19-02-2021) and was subsequently amended by paragraph

June 2, 2025 EU Directive 2020/285 introduces significant reforms to the VAT regime for small businesses across the European Union. Its...

May 20, 2025 Following our article on CFC Rules, we now present a practical approach to Thin Capitalization Rules, another key anti-tax...

May 15, 2025 As cross-border investment between Greece and France increases, so does the need for clarity on the taxation of real estate...

January 30, 2025 In recent years, Greece has strengthened its tax framework to combat tax avoidance and profit shifting, aligning with...

January 16, 2025 The Property Tax (ENFIA) is an annual tax imposed on real estate property in Greece. It was introduced in 2013 under Law...

January 3, 2025 Free stocks and stock option plans continue to be powerful tools for attracting and retaining top talent. By aligning...

December 22, 2024 In an effort to attract new investments, stimulate the economy, and combat unemployment, the Greek government has...

December 15, 2024 New tax reliefs and changes in compliance procedure were voted for by the Greek Parliament on 05.12.2024.  The new...

December 6, 2024 The Greek tax system offers an attractive framework for passive income, featured by exemptions and flat tax rates,...

November 26, 2024 Greece has always adopted a very broad interpretation of what it considers as royalties, compared to the more...

November 13, 2024 Law 5073/2023 and circular 2024/2024 introduced a structural change in the short-term rental activity in Greece, aiming...

October 31, 2024 It is well known that the Greek community in the US became larger during the deep recession in Greece. Many people moved...

October 10, 2024 The Greek government has introduced a legal framework via L.4778/2021 (as in force) to integrate Family Offices into the...

September 26, 2024 As Greece continues to establish itself as a growing hub for innovation and investment, the introduction of more...

September 26, 2024 The rise of remote work has become a defining feature of the modern workforce, accelerated by technological...

September 9, 2024 As the world rapidly embraces remote work, Greece has emerged as a prime destination for digital nomads  — remote...