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| | {{process | | {{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=7227, 8210 |
| | + | |process_provision_org_directory=Department A 'Tax Issues |
| | + | |process_estimated_implementation_duration_max=P1D |
| | |process_border_provision=Establishment | | |process_border_provision=Establishment |
| − | |process_bpmn_digital_source=EUGO | + | |process_see_also=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment) |
| − | |process_bpmn_source=EUGO
| + | |process_type=Outgoing |
| − | |process_cost_max=0
| |
| − | |process_cost_min=0
| |
| − | |process_description=Η διαδικασία αφορά αιτήσεις εφαρμογής των Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου, οι οποίες υποβάλλονται στην αρμόδια ελληνική φορολογική αρχή από τον πραγματικό δικαιούχο του εισοδήματος, που έχει την φορολογική του κατοικία στη χώρα με την οποία η Ελλάδα έχει συνάψει την οικεία Σύμβαση.
| |
| − | |process_estimated_implementation_time=1
| |
| − | |process_estimated_implementation_time_type=Days
| |
| − | |process_evidence_cost_total_number=0
| |
| − | |process_evidence_step_digital_total_number=0
| |
| − | |process_evidence_step_total_number=6
| |
| − | |process_evidence_total_number=4
| |
| − | |process_id=913677
| |
| − | |process_life_events=Πολίτες άλλων κρατών
| |
| − | |process_official_title=Αίτηση Εφαρμογής Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου
| |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| |
| − | |process_org_owner_is_private=No
| |
| − | |process_output_type=Document Production
| |
| − | |process_provided_language=English
| |
| − | |process_provided_to=Legal Entities, Citizens
| |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| |
| − | |process_provision_org_directory=Τμήμα Α’ Φορολογικών Θεμάτων
| |
| − | |process_provision_org_group=Tax Offices, Unified Service Centers (ΚΕΠ-ΕΚΕ)
| |
| − | |process_source=EU-GO | |
| − | |process_tax_type=Applications
| |
| − | |process_total_duration_steps_max=5.5
| |
| − | |process_total_duration_steps_min=5.5
| |
| − | |process_total_duration_steps_type=Hours
| |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| | |process_trigger_type=Application (digital) | | |process_trigger_type=Application (digital) |
| − | |process_type=Outgoing
| |
| | |process_usage=Supporting document | | |process_usage=Supporting document |
| − | |process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda | + | |process_output_type=Document Production |
| | + | |process_provided_to=Foreigners,Legal Entities |
| | + | |process_tax_type=Applications |
| | + | |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=1 |
| | + | |process_evidence_total_number=2 |
| | + | |process_evidence_step_total_number=0 |
| | + | |process_evidence_step_digital_total_number=0 |
| | + | |process_source=EU-GO (support) |
| | + | |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 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 |
| | + | |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_alternative=No |
| − | |process_conditions_name=Υποβολή Αίτησης για την εφαρμογή της Σύμβασης Αποφυγής Διπλής Φορολογίας από φυσικό ή νομικό πρόσωπο ή οποιαδήποτε άλλη ένωση προσώπων.
| |
| − | |process_conditions_num_id=1
| |
| | |process_conditions_type=Administrative | | |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 |
| | + | |process_conditions_num_id=4 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Ο αιτών να είναι ο πραγματικός δικαιούχος του εισοδήματος.
| |
| − | |process_conditions_num_id=2
| |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| | + | |process_conditions_name=The applicant must be the real beneficiary of the income. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=5 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Ο δικαιούχος του εισοδήματος είναι κάτοικος χώρας με την οποία η Ελλάδα έχει συνομολογήσει Σύμβαση/Συμφωνία για την αποφυγή της διπλής φορολογίας αναφορικά με τους φόρους εισοδήματος. | + | |process_conditions_type=Tax |
| − | |process_conditions_num_id=3
| + | |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_type=Establishment
| |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=6 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Να έχει αποκτηθεί το εισόδημα στην ελληνική επικράτεια.
| |
| − | |process_conditions_num_id=4
| |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| | + | |process_conditions_name=The income shall be obtained in the Greek territory. |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | + | |process_evidence_num_id=1 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| − | |process_evidence_description=Αίτηση για την εφαρμογή της Σύμβασης αποφυγής της διπλής φορολογίας σε δύο (2) αντίγραφα. | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_num_id=1
| |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_type=Application | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | + | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=Yes |
| | + | |process_evidence_prerequisite=Geographical |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι είναι ο πραγματικός δικαιούχος | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_num_id=2
| |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |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_evidence_type=Declaration
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| − | |process_evidence_alternative=No
| |
| − | |process_evidence_description=Βεβαίωση από την αρμόδια αλλοδαπή φορολογική αρχή (εμπεριέχεται στο σώμα της αίτησης) ή Πιστοποιητικό Φορολογικής Κατοικίας (μόνο για τις περιπτώσεις των Η.Π.Α. και Τουρκίας)
| |
| | |process_evidence_num_id=3 | | |process_evidence_num_id=3 |
| − | |process_evidence_owner=Legal entities, Persons | + | |process_evidence_type=7320 |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |process_evidence_is_under_prerequisite=No |
| − | |process_evidence_type=Certificate
| |
| − | }}
| |
| − | {{process evidences
| |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι το εισόδημα έχει αποκτηθεί στην ελληνική επικράτεια | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_num_id=4
| |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |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_type=Declaration | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | }}
| |
| − | {{process nace
| |
| − | }}
| |
| − | {{process provision digital locations
| |
| − | |process_provision_digital_location_title=Ενιαία Κέντρα Εξυπηρέτησης - EUGO portal
| |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2021 | | |process_rule_decision_year=2021 |
| − | |process_rule_description=Οδηγίες για την πιστοποίηση φορολογικής κατοικίας στο πλαίσιο ΣΑΦΔ Ελλάδας-Ισπανίας | + | |process_rule_description=Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain |
| − | |process_rule_type=Circular | + | |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 rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1217 | | |process_rule_decision_number=1217 |
| | |process_rule_decision_year=2020 | | |process_rule_decision_year=2020 |
| − | |process_rule_description=Μεταφορά φορολογικής κατοικίας | + | |process_rule_description=Transfer of tax residence |
| − | |process_rule_type=Circular | + | |process_rule_gazette_doc_number=4215 |
| | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20090100151 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| − | |process_rule_description=Ειδική εισφορά αλληλεγγύης στο πλαίσιο ΣΑΔΦ | + | |process_rule_description=Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation. |
| − | Τροποποίηση:
| + | Amendments: |
| − | - ΠΟΛ 2147/26-07-2019 (Πίστωση ειδικής εισφοράς αλληλεγγύης στα εισοδήματα αλλοδαπής) | + | - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) |
| − | |process_rule_type=Circular | + | |process_rule_url=https://www.aade.gr/egkyklioi-kai-apofaseis/e-2147-26-07-2019 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1006 | | |process_rule_decision_number=1006 |
| | |process_rule_decision_year=2018 | | |process_rule_decision_year=2018 |
| − | |process_rule_description=Φορολογική αντιμετώπιση συντάξεων, παροχών και παρόμοιων αμοιβών έναντι ανεξάρτητων προσωπικών υπηρεσιών βάσει ΣΑΔΦ | + | |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_type=Circular | + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1049 | | |process_rule_decision_number=1049 |
| | |process_rule_decision_year=2017 | | |process_rule_decision_year=2017 |
| − | |process_rule_description=Ρύθμιση ζητημάτων σχετικά με τη Διαδικασία Αμοιβαίου Διακανονισμού (ΔΑΔ) σύμφωνα με τις ΣΑΔΦ | + | |process_rule_description=Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation. |
| − | Τροποποίηση:
| + | Amendment: |
| − | - ΠΟΛ 1226/6-10-2020 (Επικαιροποίηση ρύθμισης ζητημάτων σχετικά με τη ΔΑΔ) | + | - CIRCULAR 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) |
| − | |process_rule_type=Circular | + | |process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1249 | | |process_rule_decision_number=1249 |
| | |process_rule_decision_year=2015 | | |process_rule_decision_year=2015 |
| − | |process_rule_description=Φορολογική μεταχείριση εισοδήματος από συντάξεις, παροχές και παρόμοιες αμοιβές φορολογικών κατοίκων εξωτερικού, βάσει Συμβάσεων Αποφυγής Διπλής Φορολογίας (ΣΑΔΦ) | + | |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_type=Circular | + | |process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Law |
| | |process_rule_decision_number=4174 | | |process_rule_decision_number=4174 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Κώδικας Φορολογικής Διαδικασίας | + | |process_rule_description=Tax Procedure Code. |
| − | Τροποποίηση:
| + | Amendments: |
| − | - Ν.4438/2016 (ΦΕΚ Α 220) Άρθρο 59 παρ. 2- Προσθήκη άρθρου 63Α Διαδικασία Αμοιβαίου Διακανονισμού στον Ν. 4174/2013 | + | - 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_gazette_doc_issue=Α |
| − | |process_rule_gazette_doc_number=170 | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170 |
| − | |process_rule_type=Law
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| − | |process_rule_description=Συμβάσεις / συμφωνίες αποφυγής διπλής φορολογίας της Ελλάδας με χώρες εντός Ε.Ε.:
| |
| − | - Αυστρία (Ν. 3724/2008, ΦΕΚ Α 253)
| |
| − | - Βέλγιο (Ν. 3407/2005, ΦΕΚ Α 266)
| |
| − | - Βουλγαρία (Ν. 2255/1994, ΦΕΚ Α 195)
| |
| − | - Γαλλία (Διάταγμα 4386/1964, ΦΕΚ Α 192)
| |
| − | - Γερμανία ( Α.Ν. 52/1967, ΦΕΚ Α 134)
| |
| − | - Δανία (Ν.1986/1991, ΦΕΚ Α 189)
| |
| − | - Εσθονία (Ν. 3682/2008, ΦΕΚ Α 145)
| |
| − | - Ιρλανδία (Ν.3300/2004, ΦΕΚ Α 262)
| |
| − | - Ισπανία (Ν. 3015/2002, ΦΕΚ Α 104)
| |
| − | - Ιταλία (Ν. 1729/1991, ΦΕΚ Α 17)
| |
| − | - Κροατία (Ν.2653/1998, ΦΕΚ Α 250)
| |
| − | - Κύπρος (Ν. 573/1968, ΦΕΚ Α 223)
| |
| − | - Λετονία (Ν. 3318/2005, ΦΕΚ Α 46)
| |
| − | - Λιθουανία (Ν.3356/ 2005, ΦΕΚ Α 152)
| |
| − | - Λουξεμβούργο (Ν. 2319/1995, ΦΕΚ Α 127)
| |
| − | - Μάλτα (Ν.3681/2008, ΦΕΚ Α 144)
| |
| − | - Ουγγαρία (Ν.1496/1984, ΦΕΚ Α 178)
| |
| − | - Ολλανδία (Ν. 1455/1984, ΦΕΚ Α 89)
| |
| − | - Πολωνία (Ν.1939/1991, ΦΕΚ Α 37)
| |
| − | - Πορτογαλία (Ν. 3009/2002, ΦΕΚ Α 90)
| |
| − | - Ρουμανία (Ν.2279/1995, ΦΕΚ Α 9)
| |
| − | - Σλοβακία (Ν. 1838/1989, ΦΕΚ Α 86)
| |
| − | - Σλοβενία (Ν.3084/2002, ΦΕΚ Α 318)
| |
| − | - Σουηδία (Ν. 4300/1963, ΦΕΚ Α 73)
| |
| − | - Τσεχία (Ν.1838/1989, ΦΕΚ Α 86)
| |
| − | - Φιλανδία (Ν. 1191/1981, ΦΕΚ Α 206 )
| |
| | |process_rule_type=Other | | |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 sdg
| + | |
| − | |process_sdg_code=N1
| |
| − | |process_sdg_description=acquiring licences, authorisations or permits with a view to starting and operating a business in Greece
| |
| − | |process_sdg_title=Acquiring licences, authorisations or permits
| |
| − | }}
| |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=1 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Ο ενδιαφερόμενος (πραγματικός δικαιούχος του εισοδήματος) συμπληρώνει εις διπλούν (δηλαδή σε δύο (2) αντίγραφα, ένα για την ελληνική φορολογική αρχή και ένα για την αλλοδαπή φορολογική αρχή) την αίτηση εφαρμογής της σύμβασης αποφυγής διπλής φορολογίας για το εισόδημα που θα αποκτήσει στην Ελλάδα. | + | |process_step_title=Completion of Application |
| − | |process_step_duration_max=1 | + | |process_step_official=Other |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_official=Other | + | |process_step_duration_max=PT1H |
| − | |process_step_title=Συμπλήρωση Αίτησης | + | |process_step_description=The interested party (beneficial owner of the income) completes, in duplicate (that is, in two (2) copies, one for the Greek tax authority and one for the foreign tax authority), the application for application of the convention for the avoidance of double taxation for the income he/she will acquire in Greece. |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=2 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει την αίτηση (και τα δύο αντίγραφα) στις αρμόδιες φορολογικές αρχές του Κράτους φορολογικής κατοικίας του. | + | |process_step_title=Submission of application |
| − | |process_step_duration_max=1 | + | |process_step_official=Tax Authority |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=2 | + | |process_step_duration_min=PT1H |
| − | |process_step_official=Other | + | |process_step_duration_max=PT1H |
| − | |process_step_title=Υποβολή Αίτησης | + | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her State of tax residence. |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=3 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_duration_max=15 | + | |process_step_title=Electronic submission of application and supporting documents |
| − | |process_step_duration_min=15 | + | |process_step_official=Software |
| − | |process_step_duration_type=Minutes
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_num_id=3 | + | |process_step_duration_min=PT15M |
| − | |process_step_title=Ηλεκτρονική Υποβολή Αίτησης και Δικαιολογητικών | + | |process_step_duration_max=PT15M |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=4 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Οι αρμόδιες φορολογικές αρχές παραλαμβάνουν την αίτηση και βεβαιώνουν την φορολογική κατοικία του ενδιαφερόμενου, συμπληρώνοντας, υπογράφοντας και σφραγίζοντας και τα δύο (2) αντίγραφα της αίτησης. | + | |process_step_title=Receipt of application |
| − | |process_step_duration_max=1 | + | |process_step_official=Competent department |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=4 | + | |process_step_duration_min=PT1H |
| − | |process_step_official=Competent Department | + | |process_step_duration_max=PT1H |
| − | |process_step_title=Παραλαβή αίτησης | + | |process_step_description=The competent tax authorities receive the application and certify the interested party's tax residence by completing, signing and stamping both (2) copies of the application. |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=5 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Ο ενδιαφερόμενος αποστέλλει το αντίγραφο της αίτησης στην οντότητα στην Ελλάδα, η οποία καταβάλλει το εισόδημα και υποχρεούται να παρακρατήσει τον φόρο. | + | |process_step_title=Sending of Application Copy |
| − | |process_step_duration_max=1 | + | |process_step_official=Competent body |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=5 | + | |process_step_duration_min=PT1H |
| − | |process_step_official=Other | + | |process_step_duration_max=PT1H |
| − | |process_step_title=Αποστολή Αντιγράφου Αίτησης | + | |process_step_description=The interested party sends the copy of the application to the entity in Greece which pays the income and is required to withhold the tax. |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=6 |
| | + | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.). | + | |process_step_title=Forwarding of Application |
| − | |process_step_duration_max=1 | + | |process_step_official=Tax Authority |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |process_step_exit=Yes
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=6 | + | |process_step_duration_min=PT1H |
| − | |process_step_official=Other | + | |process_step_duration_max=PT1H |
| − | |process_step_title=Προώθηση Αίτησης | + | |process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY). |
| | + | }} |
| | + | |
| | + | {{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 |
| | }} | | }} |
| | + | <!-- SEARCH_REINDEX_TOUCH --> |
