Tax Law Archives - Iason Skouzos - TaxLaw

Taxation of withdrawals made by a Greek tax resident from a Self-Invested Personal Pension (SIPP) in the United Kingdom

Angeliki Spyridon — Tue, 07 Apr 2026 12:03:37 +0000

According to Articles 12(1) and (3), 14(1) and 15(4a) and (4b) of the Greek Income Tax Code: Gross income from employment and pensions includes all types of income in cash or in kind acquired in the context of an existing, past or future employment relationship. The following are considered gross income from pensions: pensions granted by the main and supplementary compulsory insurance institutions, as well as by professional funds established by law, and insurance paid as a lump sum or in the form of periodic benefits under group pension insurance contracts any other benefit received in respect of a past...

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Inheritance – Taxation of assets belonging to Greek citizens located in Greece and the United States

Angeliki Spyridon — Mon, 30 Mar 2026 13:48:39 +0000

According to Article 3 of the Code of Provisions on Inheritance Tax, Gifts, Parental Benefits and Winnings from Games of Chance (Law 2961/2001 – hereinafter referred to as the “Code”), inheritance tax in Greece is levied on: Any property of any kind located in Greece, whether owned by Greek nationals or foreigners. Tangible or intangible movable property located abroad belonging to Greek nationals residing anywhere, as well as to foreign nationals residing in Greece. With regard to the Convention between Greece and the USA (Legislative Decree 2734/1953, Government Gazette A’ 329/12.11.1953 – hereinafter “DTT”) for the avoidance of double...

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Taxation of director’s remuneration received by a Greek tax resident from the United Kingdom

Angeliki Spyridon — Mon, 30 Mar 2026 13:24:04 +0000

According to Articles 3, 5 and 15 of the Income Tax Code, natural persons who are tax residents in Greece are subject to tax on their taxable income derived from both Greece and abroad, i.e. on their worldwide income earned in a tax year. Income arising abroad is defined as any income that does not arise in Greece. Income from employment is considered to be of Greek origin when it is earned in Greece and of foreign origin when it is earned abroad. Income from employment is taxed in Greece according to the following scale: ...

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Taxation of dividends received by a Greek tax resident from the United Kingdom

Angeliki Spyridon — Mon, 30 Mar 2026 13:15:16 +0000

According to the general rules of Greek law, based on Articles 9, 36 and 40 of the Income Tax Code: If, during the tax year, a taxpayer – natural person who is a tax resident in Greece – earns income abroad, the income tax payable by that taxpayer in respect of that income is reduced by the amount of tax paid abroad on that income. The payment of the tax abroad is proven by the relevant supporting documents. The reduction in income tax provided for may not exceed the amount of tax corresponding to this income in Greece. The term...

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Insights – Tax issues faced by foreign persons investing in Greek commercial real estate Vol. 12 No. 5/ 2025

Angeliki Spyridon — Fri, 30 Jan 2026 13:15:03 +0000

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5C Tax Regime – Special regime of taxation for income from employment and business activity earned in Greece by individuals who transfer their tax residence to Greece

Niki Plyta — Wed, 21 Jan 2026 14:02:07 +0000

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UK to Greece Parental Cash Gifts: Greek Tax Treatment

Niki Plyta — Wed, 21 Jan 2026 13:35:27 +0000

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Practical guide to the preferential tax regimes available for individuals moving their tax residency to Greece

ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ — Wed, 17 Dec 2025 13:19:36 +0000

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Alternative taxation method for recipients of pension income who transfer their tax residency in Greece – procedure and documentation

ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ — Mon, 15 Dec 2025 15:54:36 +0000

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The “non-dom” tax regime: Alternative taxation of foreign-source income of individuals transferring their tax residence to Greece – Article 5A of the Greek Income Tax Code

ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ — Fri, 05 Dec 2025 09:37:27 +0000

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