Greek tax treatment of interest payments made by a Greek company to a foreign lender company
According to the Greek tax legislation, any interest amount paid by a Greek company to an entity established abroad is subject to a withholding tax at a rate of 15%. The paid withholding tax exhausts the Greek tax liability in the event that the recipient of the above payment, which is subject to withholding tax, is a legal entity that does not have its tax residence and does not maintain a permanent establishment in Greece (par. 4 of article 37 and par. 3 of article 64 of Law 4172/2013, Circular POL.1042/2015). The above applies based on the domestic legislation and is...
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