The tax framework for charitable gifts-donations in Greece
Introduction In the Greek tax law, as in other systems, there are special favorable provisions concerning the funding of charitable purposes systematically pursued by private or public institutions. In order to comprehend this favorable treatment, by way of introduction, it is necessary to mention the general provisions concerning gifts/ donations, when these are not destined to a charitable purpose -we need in other words to present the rule, in order to understand the exception. The taxation of inheritance and gifts/donations in Greece exists since the institution of the Greek State. Following several consecutive amendments, the main codification of this legislation was...
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