Decision Α.1205/2023, was published in the Government Gazette, titled: ‘Determination of states with preferential tax treatment, based on the provisions of paragraphs 6 and 7 of Article 65 of Law 4172/2013 4172/2013for the tax year 2022.’
They are defined as states that have a preferential tax status, those states in which the legal person or entity is subject to a tax on profits or income or capital at a rate equal to or less than sixty percent (60%) of the tax rate of legal persons and legal entities that would be due according to the provisions of the Greek tax legislation, if he was a tax resident or maintained a permanent establishment within the meaning of article 6 of the Income Tax Code in Greece.
With the provisions of Law 4670/2020, a new contribution framework was established for the aforementioned categories, making their classification mandatory after the submission of an electronic application, with specific amounts per sector from 1/1/2020.
Based on the above criterion, for the tax year 2022, the following states are identified::
- 1 St. Eustatius
- 2 Albania
- 3 Timor-Leste
- 4 Anguilla
- 5 Andorra
- 6 Vanuatu
- 7 Bermuda
- 8 North Macedonia
- 9 Bosnia and Herzegovina
- 10 Βulgaria
- 11 British Virgin Islands
- 12 Gibraltar
- 13 Guernsey
- 14 United Arab Emirates
- 15 Ireland
- 16 Qatar
- 17 Kyrgyzstan
- 18 Kosovo
- 19 Cyprus
- 20 Liechtenstein
- 21 Macau
- 22 Maldives
- 23 Montenegro
- 24 Republic of Moldova
- 25 Mongolia
- 26 Monaco
- 27 Barbados
- 28 Bahamas
- 29 Bahrain
- 30 Belize
- 31 Bonaire
- 32 Cayman Islands
- 33 Marshall Islands
- 34 Turks and Caicos Islands
- 35 Isle of Man
- 36 Hungary
- 37 Paraguay
- 38 Saba
- 39 Saudi Arabia
- 40 Jersey
- 41 Tokelau
- 42 Turkmenistan
EPIDOSIS maintains a physical presence in Greece, Cyprus, and Bulgaria and can contribute to the development of your business activities in these countries.
You can send us a message on the Contact Form or you can call at our offices in Athens 2106810690 on in Thessaloniki 2310477725 to set the date of the seminar.
