Greek Law Digest - Acquisition and Occupation of Real Estate costs, evaluation, taxation...
Προβολή ΆρθρουWe distinguish between these more common forms of acquisition: • transfer of shares or parts in a company and in particular: • company shares not listed on a stock exchange; • shares and other transferable securities listed on a stock exchange; and • equity stakes or parts in partnerships. Transfer also includes the contribution of such securities in order to subscribe or increase a company’s capital, that is, transfer of an entire business, in other words transfer of all shares, equity stakes or parts in it. These forms of acquisition may be analysed as follows....
Προβολή ΆρθρουWhat are the main statutes and regulations relating to employment? Articles 648 to 680 of the Greek Civil Code on ‘contract of employment’ are the basic provisions that govern the employment relationship between employers and employees. These articles define: • the nature of an employment contract; • the employer’s and employee’s main obligations; • the time of payment of salary and the consequences of delay; • the consequences of an employee’s sickness; • health and safety at work; • collective employment agreements; • the deemed renewal of an employment term; • annual leave; and • termination for a serious reason....
Προβολή ΆρθρουThe In-House Lawyer - Greece: Tax - 10.2016...
Προβολή ΆρθρουCapital.gr - Συνιστά κρατική ενίσχυση το σχέδιο εξυγίανσης - αναδιάρθρωσης της Μαρινόπουλος; - 21.10.2016...
Προβολή ΆρθρουGetting the Deal Through - Tax on Inbound Investment 2016 - Greece...
Προβολή ΆρθρουGreek Shipping Industry Keeps Special Tax Privileges For Now - Tax Analysts, 3.8.2015...
Προβολή ΆρθρουThe Roots of Greece’s Ills - Tax Notes International - 20.7.2015...
Προβολή ΆρθρουInterview of Theodoros Skouzos in Dutch newspaper Trouw - Athens 15.7.2015...
Προβολή ΆρθρουAccording to the regime which is applicable to transfers of shares carried out from 1 January 2014 onwards, the tax burden amounts to 15 per cent on the capital gains realised from the sale if the seller or transferor is an individual (subject to a pertinent DTC currently in force). Otherwise, said capital gains are subject to corporate income tax under the standard tax regime. The capital gains are calculated by deducting the acquisition from the purchase value (price) of the shares. Any expenses directly related to the purchase or sale of the shares are deemed to be included in the acquisition and the sale value (price) and...
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