Tax system of Greece

The state is entitled to revenue sovereignty from the most important types of tax. Local authorities contribute 20 % to income tax, corporation tax and vehicle tax and 3 % to income from inheritance tax and gift tax. The municipalities levy a tax on real estate.

Natürliche Personen unterliegen der Einkommensteuer (Forologia Isodimatos Fysikon Prosopon). Personengesellschaften werden seit 1992 nicht mehr nach dem Transparenzprinzip besteuert. Sie unterliegen mit ihrem Gesamtgewinn der Einkommensteuer in Höhe von 35 %. Ausgenommen ist bei der OHG und KG die Hälfte des auf die unbeschränkt haftenden drei Hauptgesellschafter entfallenden Reingewinns, welcher als Entrepreneur wages bei den Gesellschaftern zu versteuern ist.
In addition to the general determination of income, there is a system of taxation based on the “presumed income” (Tekmarto Isodima). B. the acquisition of assets and expenses for service and domestic staff is estimated. Corporations are subject to corporation tax (Forologia Nomikon Prosopon). There is no double taxation of dividends with income tax and corporation tax, as distributions are only taxed at the level of the corporation.

The determination of the taxable profit is based on the bookkeeping prepared in accordance with the rules of the Commercial Act, provided that no deviating special tax regulations apply. In the case of companies with low gross incomes, it is also possible to determine profits outside of the bookkeeping, whereby the net profit is determined using industry-specific coefficients on sales.
Neben Vermögensverkehrsteuern, Verbrauchsteuer und Expense taxes,
Inheritance tax and gift tax (Foros Klironomion, Doreon ke Gonikon Parochon) are levied by the state on large immovable property (Forologia Megalis Akinitis Periousias). Greece has tax agreements with around 20 countries, including Germany, which largely follow the OECD-MA. Among other things, there are plans to reduce the tax burden for small and medium-sized enterprises and families.

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