{"id":49861,"date":"2024-01-03T13:59:41","date_gmt":"2024-01-03T13:59:41","guid":{"rendered":"https:\/\/epidosis.gr\/EpidosisBlog\/?p=49861"},"modified":"2024-01-03T15:04:53","modified_gmt":"2024-01-03T15:04:53","slug":"the-changes-in-legislation-brought-in-2024-3","status":"publish","type":"post","link":"https:\/\/epidosis.gr\/en\/the-changes-in-legislation-brought-in-2024-3\/","title":{"rendered":"The 42 States with Preferential Tax Treatment for the Tax Year 2022"},"content":{"rendered":"\t\t
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Decision \u0391.1205\/2023<\/a>, 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\/2013<\/a>for the tax year 2022.’<\/p>\n<\/p>\n

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%)<\/strong> 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.<\/p>\n<\/p>\n

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.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Based on the above criterion, for the tax year 2022, the following states are identified:<\/strong>:<\/p>\n