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

From National Registry of Administrative Public Services



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At a glance

Points of service

Points of Single Contact (ΚΕΠ – EKE), Tax Offices, Department A 'Tax Issues, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

    Number of required documents

    4

    Fees

    0

    Estimated time

    1 Day

    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).

    Basic information

    Related links

    Authority responsible for the provision of the procedure


    Last update

    Application

    Application Type

    Application

    Submission by:

    Submitted by the applicant (in person or by post)

    Submitted by:

    Legal entities, Persons

    Title

    Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.


    What you will need

      Print

      Requirements

        Fees

          Output & Results

          Output

          Document Production

          Steps

            Digital steps

              Other information

              Official title

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

              Languages supported

              English

              Ways of provision

              Establishment

              Legislation

                Categories

                Τype of procedure

                Trigger

                Applied for

                Trigger (submission method)

                Application (digital)

                Type

                Outgoing

                ,,


              • 1 Company law Business formation (individual, corporate)
                • For company establishment see the link below

                No No

              • 2 Possession of passwords to enter software The applicant shall have a TAXISnet username and password.


                No No

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


                No No

              • 4 Tax The applicant must be the real beneficiary of the income.


                No No

              • 5 Tax 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.


                No No

              • 6 Tax The income shall be obtained in the Greek territory.


                No No

              • 1 Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. Solemn Declaration

                Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary.

                Submission by: Submitted by the applicant (in person or by post)

                Submitted by: Legal entities, Persons

                Relevant Procedure: Solemn declaration and electronic solemn declaration

                Document submitted under requirements: No


                No 7320

              • 2 Certificate 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

                Certificate 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).

                Submission by: Submitted by the applicant (in person or by post)

                Submitted by: Legal entities, Persons


                Document submitted under requirements: No


                No 9703

              • 3 Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. Solemn Declaration

                Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory.

                Submission by: Submitted by the applicant (in person or by post)

                Submitted by: Legal entities, Persons

                Relevant Procedure: Solemn declaration and electronic solemn declaration

                Document submitted under requirements: No


                No 7320

              • 4 Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. Solemn Declaration

                Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory.

                Submission by: Submitted by the applicant (in person or by post)

                Submitted by: Legal entities, Persons

                Relevant Procedure: Solemn declaration and electronic solemn declaration

                Document submitted under requirements: No


                No 7320

              • Circular 2009 2021

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


              • Circular 1217 2020

                Description Transfer of tax residence


              • Circular 2009 2019

                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)


              • Circular 1006 2018

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


              • Circular 1049 2017

                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)


              • Circular 1249 2015

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


              • Law 4174 2013 170 Α

                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


              • Other

                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)


              • 1 Application fill-in

                Responsible for Implementation Other

                Μethod of Implementation Manual Action

                Description The interested party (actual beneficiary of the income) fills in a duplicate (one copy for the Greek tax authority and one for the foreign tax authority) the application for implementation of the double taxation agreement for the income that he/she will obtain in Greece.

                No No


              • 2 Submission of application and required documents

                Responsible for Implementation Other

                Μethod of Implementation Manual Action

                Description The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence.

                No No


              • 3 A copy of the application is sent to the competent entity

                Responsible for Implementation Other

                Μethod of Implementation Manual Action

                Description The interested party sends a signed copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax.

                No Yes


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