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| | {{process | | {{process |
| − | |process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda
| |
| − | |process_id=913677
| |
| | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital | | |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_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_is_private=No |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_org_owner=73401 |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_provision_org_group=7227, 8210 |
| | |process_provision_org_directory=Department A 'Tax Issues | | |process_provision_org_directory=Department A 'Tax Issues |
| − | |process_provision_org_group=Tax Offices, Unified Service Centers (ΚΕΠ-ΕΚΕ) | + | |process_estimated_implementation_duration_max=P1D |
| − | |process_estimated_implementation_time=1
| |
| − | |process_estimated_implementation_time_type=Days
| |
| − | |process_provided_language=English
| |
| | |process_border_provision=Establishment | | |process_border_provision=Establishment |
| | + | |process_see_also=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment) |
| | |process_type=Outgoing | | |process_type=Outgoing |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| | |process_trigger_type=Application (digital) | | |process_trigger_type=Application (digital) |
| − | |process_provided_to=Citizens, Legal Entities
| |
| − | |process_tax_type=Applications
| |
| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Document Production | | |process_output_type=Document Production |
| − | |process_source=EU-GO | + | |process_provided_to=Foreigners,Legal Entities |
| − | |process_bpmn_source=EUGO | + | |process_tax_type=Applications |
| − | |process_bpmn_digital_source=EUGO
| + | |process_total_duration_steps_min=10800 |
| − | |process_total_duration_steps_min=5.5 | + | |process_total_duration_steps_max=10800 |
| − | |process_total_duration_steps_max=5.5 | + | |process_cost_min=0.00 |
| − | |process_total_duration_steps_type=Hours | + | |process_cost_max=0.00 |
| − | |process_cost_min=0 | + | |process_evidence_cost_guarantee=0 |
| − | |process_cost_max=0 | |
| | |process_evidence_cost_total_number=0 | | |process_evidence_cost_total_number=0 |
| − | |process_evidence_total_number=4 | + | |process_evidence_ex_officio_total_number=0 |
| − | |process_evidence_step_total_number=6 | + | |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_evidence_step_digital_total_number=0 |
| − | |process_life_events=Πολίτες άλλων κρατών | + | |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 nace}} | + | {{process conditions |
| − | {{process sdg
| + | |process_conditions_num_id=1 |
| − | |process_sdg_code=N1 | + | |process_conditions_alternative=No |
| − | |process_sdg_title=Acquiring licences, authorisations or permits | + | |process_conditions_type=Company law |
| − | |process_sdg_description=acquiring licences, authorisations or permits with a view to starting and operating a business in Greece | + | |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=1 | + | |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_type=Administrative | | |process_conditions_type=Administrative |
| Line 47: |
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| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=2 | + | |process_conditions_num_id=4 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| Line 53: |
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| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=3 | + | |process_conditions_num_id=5 |
| | |process_conditions_alternative=No | | |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_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 |
| − | |process_conditions_num_id=4 | + | |process_conditions_num_id=6 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| Line 65: |
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| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=1 | | |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_submission_type=Submitted by the applicant (in person or by post) |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_type=Application
| + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |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_submission_type=Submitted by the applicant (in person or by post) |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_type=Solemn Declaration
| + | |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_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. | |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=3 | | |process_evidence_num_id=3 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Certificate
| + | |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_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_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_num_id=4
| |
| − | |process_evidence_alternative=No
| |
| − | |process_evidence_owner=Legal entities, Persons
| |
| − | |process_evidence_type=Solemn Declaration
| |
| − | |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_submission_type=Submitted by the applicant (manual) | |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 100: |
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| | |process_rule_decision_year=2021 | | |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_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 rules |
| Line 106: |
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| | |process_rule_decision_year=2020 | | |process_rule_decision_year=2020 |
| | |process_rule_description=Transfer of tax residence | | |process_rule_description=Transfer of tax residence |
| | + | |process_rule_gazette_doc_number=4215 |
| | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20090100151 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 114: |
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| | Amendments: | | Amendments: |
| | - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) | | - 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 rules |
| Line 120: |
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| | |process_rule_decision_year=2018 | | |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_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 rules |
| Line 128: |
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| | Amendment: | | Amendment: |
| | - CIRCULAR 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) | | - 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 rules |
| Line 134: |
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| | |process_rule_decision_year=2015 | | |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_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 rules |
| Line 144: |
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| | |process_rule_gazette_doc_number=170 | | |process_rule_gazette_doc_number=170 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | |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.: | | |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)
| + | - Austria (Law 3724/2008, Government Gazette A 253) |
| − | • Belgium (Law 3407/2005, Government Gazette A 266)
| + | - Belgium (Law 3407/2005, Government Gazette A 266) |
| − | • Bulgaria (Law 2255/1994, Government Gazette A 195)
| + | - Bulgaria (Law 2255/1994, Government Gazette A 195) |
| − | • France (Decree 4386/1964, Government Gazette A 192)
| + | - France (Decree 4386/1964, Government Gazette A 192) |
| − | • Germany (Law 52/1967, Government Gazette A 134)
| + | - Germany (Law 52/1967, Government Gazette A 134) |
| − | • Denmark (Law 1986/1991, Government Gazette A 189)
| + | - Denmark (Law 1986/1991, Government Gazette A 189) |
| − | • Estonia (Law 3682/2008, Government Gazette A 145)
| + | - Estonia (Law 3682/2008, Government Gazette A 145) |
| − | • Ireland (Law 3300/2004, Government Gazette A 262)
| + | - Ireland (Law 3300/2004, Government Gazette A 262) |
| − | • Spain (Law 3015/2002, Government Gazette A 104)
| + | - Spain (Law 3015/2002, Government Gazette A 104) |
| − | • Italy (Law 1729/1991, Government Gazette A 17)
| + | - Italy (Law 1729/1991, Government Gazette A 17) |
| − | • Croatia (L.2653 / 1998, Government Gazette A 250)
| + | - Croatia (L.2653 / 1998, Government Gazette A 250) |
| − | • Cyprus (Law 573/1968, Government Gazette A 223)
| + | - Cyprus (Law 573/1968, Government Gazette A 223) |
| − | • Latvia (Law 3318/2005, Government Gazette A 46)
| + | - Latvia (Law 3318/2005, Government Gazette A 46) |
| − | • Lithuania (Law 3356/2005, Government Gazette A 152)
| + | - Lithuania (Law 3356/2005, Government Gazette A 152) |
| − | • Luxembourg (Law 2319/1995, Government Gazette A 127)
| + | - Luxembourg (Law 2319/1995, Government Gazette A 127) |
| − | • Malta (Law 3681/2008, Government Gazette A 144)
| + | - Malta (Law 3681/2008, Government Gazette A 144) |
| − | • Hungary (Law 1496/1984, Government Gazette A 178)
| + | - Hungary (Law 1496/1984, Government Gazette A 178) |
| − | • Netherlands (Law 1455/1984, Government Gazette A 89)
| + | - Netherlands (Law 1455/1984, Government Gazette A 89) |
| − | • Poland (Law 1939/1991, Government Gazette A 37)
| + | - Poland (Law 1939/1991, Government Gazette A 37) |
| − | • Portugal (Law 3009/2002, Government Gazette A 90)
| + | - Portugal (Law 3009/2002, Government Gazette A 90) |
| − | • Romania (Law 2279/1995, Government Gazette A 9)
| + | - Romania (Law 2279/1995, Government Gazette A 9) |
| − | • Slovakia (Law 1838/1989, Government Gazette A 86)
| + | - Slovakia (Law 1838/1989, Government Gazette A 86) |
| − | • Slovenia (Law 3084/2002, Government Gazette A 318)
| + | - Slovenia (Law 3084/2002, Government Gazette A 318) |
| − | • Sweden (Law 4300/1963, Government Gazette A 73)
| + | - Sweden (Law 4300/1963, Government Gazette A 73) |
| − | • Czech Republic (Law 1838/1989, Government Gazette A 86)
| + | - Czech Republic (Law 1838/1989, Government Gazette A 86) |
| − | • Finland (Law 1191/1981, Government Gazette A 206)
| + | - 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 steps |
| | |process_step_num_id=1 | | |process_step_num_id=1 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Application fill-in | + | |process_step_title=Completion of Application |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_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 steps |
| | |process_step_num_id=2 | | |process_step_num_id=2 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Submission of application and required documents | + | |process_step_title=Submission of application |
| − | |process_step_official=Other | + | |process_step_official=Tax Authority |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her State of tax residence. |
| − | |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 steps |
| | |process_step_num_id=3 | | |process_step_num_id=3 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Ηλεκτρονική Υποβολή Αίτησης και Δικαιολογητικών | + | |process_step_title=Electronic submission of application and supporting documents |
| | + | |process_step_official=Software |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=15 | + | |process_step_duration_min=PT15M |
| − | |process_step_duration_max=15 | + | |process_step_duration_max=PT15M |
| − | |process_step_duration_type=Minutes
| |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=4 | | |process_step_num_id=4 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Παραλαβή αίτησης | + | |process_step_title=Receipt of application |
| − | |process_step_official=Competent Department | + | |process_step_official=Competent department |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_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 steps | | {{process steps |
| | |process_step_num_id=5 | | |process_step_num_id=5 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=A copy of the application is sent to the competent entity | + | |process_step_title=Sending of Application Copy |
| − | |process_step_official=Other | + | |process_step_official=Competent body |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_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 steps | | {{process steps |
| | |process_step_num_id=6 | | |process_step_num_id=6 |
| | |process_step_exit=Yes | | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Προώθηση Αίτησης | + | |process_step_title=Forwarding of Application |
| − | |process_step_official=Other | + | |process_step_official=Tax Authority |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY). |
| − | |process_step_description=Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.). | |
| | }} | | }} |
| − | {{process provision digital locations | + | |
| − | |process_provision_digital_location_title=Unified service centers - EUGO portal | + | {{process useful links |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/ | + | |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 --> |
