Extract from Circular POL 1026/2014
1. Any taxpayer who is tax resident in Greece and, within any tax year, incurs foreign-sourced income for which he has been taxed abroad, is required to submit the following documentation to the tax authorities together with the submission of his income tax return, in order to benefit from the foreign tax credit provided by article 9 par. 1 of L. 4172/2013 (the Greek Income Tax Code):
− For countries with which there is a Double Tax Treaty in place, a certificate from the competent foreign tax authority evidencing the tax paid abroad.
− For other countries, with which there is no Double Tax Treaty in place, a certificate from the competent tax authority or from a certified auditor.
− In case of a tax withholding made by a legal entity or an individual, a certificate from this person, endorsed/certified by the competent tax authority, or a certificate from a certified auditor. Said certificate is not required when the withholding is carried out by a public body, an insurance organization or a financial institution.
2. The certificate from the competent tax authority must bear an Apostille of the Hague Convention, provided the foreign country is included in the list of countries that have acceded to the Hague Convention, as in effect. For countries that have not acceded to the Hague Convention, a Consular certificate applies. The relevant certificate is submitted in the original and officially translated format.
* The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.