View source for ΔΔ:Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital

{{process
|process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital
|process_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).
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_group=7135, 7227
|process_provision_org=73401
|process_provision_org_directory=Department A 'Tax Issues
|process_estimated_implementation_duration_max=P1D
|process_provided_language=English
|process_border_provision=Establishment
|process_see_also=Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment)
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital)
|process_usage=Supporting document
|process_output_type=Document Production
|process_source=EU-GO (support), SDG
|process_provided_to=Businesses,Citizens,Legal Entities
|process_tax_type=Applications
|process_bpmn_source=EUGO
|process_bpmn_digital_source=EUGO
|process_total_duration_steps_min=10800
|process_total_duration_steps_max=10800
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=3
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_application_type=Application
|process_application_submission_type=Submitted by the applicant (in person or by post)
|process_application_owner=Legal entities, Persons
|process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
|process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda
|process_id=913677
|process_estimated_implementation_duration=86400
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Company law
|process_conditions_name=Business formation (individual, corporate)
*For company establishment see the link below
|process_conditions_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Possession of passwords to enter software
|process_conditions_name=The applicant shall have a TAXISnet username and password.
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Administrative
|process_conditions_name=Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons.
}}
{{process conditions
|process_conditions_num_id=4
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=The applicant must be the real beneficiary of the income.
}}
{{process conditions
|process_conditions_num_id=5
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=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.
}}
{{process conditions
|process_conditions_num_id=6
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=The income shall be obtained in the Greek territory.
}}
{{process evidences
|process_evidence_num_id=1
|process_evidence_type=7320
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary.
|process_evidence_related_process=Solemn declaration and electronic solemn declaration
}}
{{process evidences
|process_evidence_num_id=2
|process_evidence_type=9703
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=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).
}}
{{process evidences
|process_evidence_num_id=3
|process_evidence_type=7320
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory.
|process_evidence_related_process=Solemn declaration and electronic solemn declaration
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=2009
|process_rule_decision_year=2021
|process_rule_description=Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain
|process_rule_ada=ΨΜΒΡ46ΜΠ3Ζ-Τ4Ξ
|process_rule_url=https://diavgeia.gov.gr/search?query=ada:%22%CE%A8%CE%9C%CE%92%CE%A146%CE%9C%CE%A03%CE%96-%CE%A44%CE%9E%22&page=0
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1217
|process_rule_decision_year=2020
|process_rule_description=Transfer of tax residence
|process_rule_gazette_doc_number=4215
|process_rule_gazette_doc_issue=Β
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20090100151
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=2009
|process_rule_decision_year=2019
|process_rule_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)
|process_rule_url=https://www.aade.gr/egkyklioi-kai-apofaseis/e-2147-26-07-2019
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1006
|process_rule_decision_year=2018
|process_rule_description=Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation
|process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1049
|process_rule_decision_year=2017
|process_rule_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)
|process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1249
|process_rule_decision_year=2015
|process_rule_description=Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on the Conventions regarding Avoidance Duplicate Taxation
|process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=4174
|process_rule_decision_year=2013
|process_rule_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
|process_rule_gazette_doc_number=170
|process_rule_gazette_doc_issue=Α
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170
}}
{{process rules
|process_rule_type=Other
|process_rule_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)
|process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Application fill-in
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_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.
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission of application and required documents
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=Yes
|process_step_child=No
|process_step_title=A copy of the application is sent to the competent entity
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_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.
}}
{{process useful links
|process_useful_link_title=Independent Authority for Public Revenue - Related information
|process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias
}}