7485ec01-2529-41a0-94e1-03222e05be11
439853
At a glance
Points of service
Points of Single Contact (ΚΕΠ – EKE), Department A 'Tax Issues, Directorate of International Economic Relations, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Number of required documents
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
Authority responsible for the provision of the procedure
Application
Application Type
Application
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Title
Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
What you will need
Means of authentication, identification and signature
Other information
Official title
Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)
Languages supported
English
Ways of provision
Cross-border
Categories
Trigger (submission method)
Application (handwritten)
ΔΔ
0
0
0
73401
No
172800
172800
0
172800
Other
73401
7135, 8210
EU-GO (support), SDG
Other
1
Administrative
The applicant shall have a TAXISnet username and password.
No
No
2
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
3
Income
The applicant must be the real beneficiary of the income.
No
No
4
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
5
Income
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 (digital)
Submitted by:
Legal entities
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 (digital)
Submitted by:
Legal entities
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 (digital)
Submitted by:
Legal entities
Relevant Procedure:
Solemn declaration and electronic solemn declaration
Document submitted under requirements:
No
No
7320
Law
4174
2013
170
Α
Description
Tax Procedure Code, as amended and still in force
Amendments:
Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013
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
Circular
1049
2017
Description
1049/28-03-2017 (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
1006
2018
Description
Circular 1006/10-01-2018 (Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation)
Circular
2009
2019
Description
Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation)
Amendment:
2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)
Circular
1217
2020
Description
1217/28-09-2020 (Transfer of tax residence)
Circular
2009
2021
Description
2009/13-01-2021 (Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain)
International Convention
Α
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
Fill-in of application forms
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
Application receipt
Responsible for Implementation
Competent Employee
Μethod of Implementation
Signature
Description
The competent tax authorities receive the application and certify the tax residence of the interested party, completing, signing and stamping both (2) copies of the application.
No
No
4
Dispatch of the copy to the interested party
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The interested party sends the copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax.
No
No
5
Forward of the application to the Greek local tax authorities (DOY)
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The entity is obliged to submit the application to the Greek local tax authorities (DOY)
No
Yes
Points of Single Contact - ΕUGO portal
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