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Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital

Basic information

Institutional Body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Organizational unit of an institutional body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Description

The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention).

At a glance

Points of ServicePoints of Single Contact (ΚΕΠ – EKE), Tax Offices, Department A 'Tax Issues
Digital provision pointsThe service is not provided digitally
Number of Documents0
Cost
Process Diagram

Conditions

Business formation (individual, corporate) *For company establishment see the link below
Related link
https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses

The applicant shall have a TAXISnet username and password.

Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons.

The applicant must be the real beneficiary of the income.

The beneficiary of income is a resident of a country with which Greece has concluded a Contract / Agreement (Convention) for the avoidance of double taxation regarding income taxes.

The income shall be obtained in the Greek territory.

What you will need

  • Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entities, Persons
Ministry of Digital Governance LogoEUGO LogoGovGR Logo
Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital
What you will need
1Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary.Solemn Declaration
Filed by
Submitted by the applicant (in person or by post)
Applicant status
Legal entitiesPersons
2Certificate from the competent foreign tax authority (incorporated in the main body of the application) or Certificate of Tax Residence (only in the case of the USA and Turkey).Certificate
Filed by
Submitted by the applicant (in person or by post)
Applicant status
Legal entitiesPersons
3Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory.Solemn Declaration
Filed by
Submitted by the applicant (in person or by post)
Applicant status
Legal entitiesPersons

Legislation

  • Description
    Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain
    Legal references
    Link

  • Description
    Transfer of tax residence
    Legal references
    Link

  • Description
    Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation. Amendments: - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)
    Legal references
    Link

  • Description
    Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation
    Legal references
    Link

  • Description
    Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation. Amendment: - CIRCULAR 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure)
    Legal references
    Link

  • Description
    Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on the Conventions regarding Avoidance Duplicate Taxation
    Legal references
    Link

  • Description
    Tax Procedure Code. Amendments: - Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013
    Legal references
    Link

  • Description
    Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU.: - Austria (Law 3724/2008, Government Gazette A 253) - Belgium (Law 3407/2005, Government Gazette A 266) - Bulgaria (Law 2255/1994, Government Gazette A 195) - France (Decree 4386/1964, Government Gazette A 192) - Germany (Law 52/1967, Government Gazette A 134) - Denmark (Law 1986/1991, Government Gazette A 189) - Estonia (Law 3682/2008, Government Gazette A 145) - Ireland (Law 3300/2004, Government Gazette A 262) - Spain (Law 3015/2002, Government Gazette A 104) - Italy (Law 1729/1991, Government Gazette A 17) - Croatia (L.2653 / 1998, Government Gazette A 250) - Cyprus (Law 573/1968, Government Gazette A 223) - Latvia (Law 3318/2005, Government Gazette A 46) - Lithuania (Law 3356/2005, Government Gazette A 152) - Luxembourg (Law 2319/1995, Government Gazette A 127) - Malta (Law 3681/2008, Government Gazette A 144) - Hungary (Law 1496/1984, Government Gazette A 178) - Netherlands (Law 1455/1984, Government Gazette A 89) - Poland (Law 1939/1991, Government Gazette A 37) - Portugal (Law 3009/2002, Government Gazette A 90) - Romania (Law 2279/1995, Government Gazette A 9) - Slovakia (Law 1838/1989, Government Gazette A 86) - Slovenia (Law 3084/2002, Government Gazette A 318) - Sweden (Law 4300/1963, Government Gazette A 73) - Czech Republic (Law 1838/1989, Government Gazette A 86) - Finland (Law 1191/1981, Government Gazette A 206)
    Legal references
    Link

About

Process code
913677

Other Information

Languages supported
English
Ways of provision
Application (digital)

ID: 913677

Name: Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital

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