Special topics Archives - Iason Skouzos - TaxLaw https://www.taxlaw.gr/en/category/special-topics/ Tue, 07 Apr 2026 12:05:39 +0000 en-US hourly 1 https://www.taxlaw.gr/wp-content/uploads/2020/04/cropped-taxlaw-favicon-32x32.jpg Special topics Archives - Iason Skouzos - TaxLaw https://www.taxlaw.gr/en/category/special-topics/ 32 32 Taxation of withdrawals made by a Greek tax resident from a Self-Invested Personal Pension (SIPP) in the United Kingdom https://www.taxlaw.gr/en/special-topics/taxation-of-withdrawals-made-by-a-greek-tax-resident-from-a-self-invested-personal-pension-sipp-in-the-united-kingdom/ Tue, 07 Apr 2026 12:03:37 +0000 https://www.taxlaw.gr/?p=9135 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 https://www.taxlaw.gr/en/practice-areas/tax-law/inheritance-taxation-of-assets-belonging-to-greek-citizens-located-in-greece-and-the-united-states/ Mon, 30 Mar 2026 13:48:39 +0000 https://www.taxlaw.gr/?p=9111 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 https://www.taxlaw.gr/en/practice-areas/tax-law/taxation-of-directors-remuneration-received-by-a-greek-tax-resident-from-the-united-kingdom/ Mon, 30 Mar 2026 13:24:04 +0000 https://www.taxlaw.gr/?p=9098 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 https://www.taxlaw.gr/en/practice-areas/tax-law/taxation-of-dividends-received-by-a-greek-tax-resident-from-the-united-kingdom/ Mon, 30 Mar 2026 13:15:16 +0000 https://www.taxlaw.gr/?p=9096 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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]]> Heirs’ Legalization in Greek Banks: Required Supporting Documents https://www.taxlaw.gr/en/practice-areas/civil-law/heirs-legalization-in-greek-banks-required-supporting-documents/ Fri, 06 Feb 2026 10:56:58 +0000 https://www.taxlaw.gr/?p=8947 The post Heirs’ Legalization in Greek Banks: Required Supporting Documents appeared first on Iason Skouzos - TaxLaw.

]]> Insights – Tax issues faced by foreign persons investing in Greek commercial real estate Vol. 12 No. 5/ 2025 https://www.taxlaw.gr/en/special-topics/insights-tax-issues-faced-by-foreign-persons-investing-in-greek-commercial-real-estate-vol-12-no-5-2025/ Fri, 30 Jan 2026 13:15:03 +0000 https://www.taxlaw.gr/?p=8922 The post Insights – Tax issues faced by foreign persons investing in Greek commercial real estate Vol. 12 No. 5/ 2025 appeared first on Iason Skouzos - TaxLaw.

]]> Certificate of registration for EU citizens residing in Greece https://www.taxlaw.gr/en/practice-areas/immigration-law/certificate-of-registration-for-eu-citizens-residing-in-greece/ Wed, 28 Jan 2026 13:05:13 +0000 https://www.taxlaw.gr/?p=8923 The post Certificate of registration for EU citizens residing in Greece appeared first on Iason Skouzos - TaxLaw.

]]> Combined investment for both Golden Visa and Non-dom purposes https://www.taxlaw.gr/en/practice-areas/immigration-law/combined-investment-for-both-golden-visa-and-non-dom-purposes/ Fri, 23 Jan 2026 10:26:35 +0000 https://www.taxlaw.gr/?p=8905 The post Combined investment for both Golden Visa and Non-dom purposes appeared first on Iason Skouzos - TaxLaw.

]]> 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 https://www.taxlaw.gr/en/practice-areas/tax-law/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/ Wed, 21 Jan 2026 14:02:07 +0000 https://www.taxlaw.gr/?p=8898 The post 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 appeared first on Iason Skouzos - TaxLaw.

]]> UK to Greece Parental Cash Gifts: Greek Tax Treatment https://www.taxlaw.gr/en/practice-areas/tax-law/tax-treatment-in-greece-of-cash-amounts-that-are-transferred-by-an-individual-who-is-a-uk-tax-resident-to-an-overseas-bank-account-of-his-son-who-is-a-greek-tax-resident/ Wed, 21 Jan 2026 13:35:27 +0000 https://www.taxlaw.gr/?p=8891 The post UK to Greece Parental Cash Gifts: Greek Tax Treatment appeared first on Iason Skouzos - TaxLaw.

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