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| | {{process | | {{process |
| − | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11
| |
| − | |process_id=439853
| |
| | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision) | | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision) |
| | |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_owner_directory=ΔΙΕΥΘΥΝΣΗ ΔΙΕΘΝΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΣΧΕΣΕΩΝ (Δ.Ο.Σ.) | + | |process_provision_org_owner_directory=261599 |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_provision_org_group=8210 |
| − | |process_provision_org_directory=Directorate of International Economic Relations, Department A 'Tax Issues | + | |process_provision_org_directory=Department A 'Tax Issues, Directorate of International Economic Relations |
| − | |process_provision_org_group=Reported Body, Unified Service Centers (ΚΕΠ-ΕΚΕ)
| + | |process_estimated_implementation_duration_max=P2D |
| − | |process_estimated_implementation_time=2
| |
| − | |process_estimated_implementation_time_type=Days
| |
| − | |process_provided_language=English | |
| | |process_border_provision=Cross-border | | |process_border_provision=Cross-border |
| | + | |process_evidence_identification_type=Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| | |process_trigger_type=Application (handwritten) | | |process_trigger_type=Application (handwritten) |
| | + | |process_usage=Not to be used as a supporting document |
| | + | |process_output_type=Launch another procedure |
| | |process_provided_to=Businesses | | |process_provided_to=Businesses |
| | |process_tax_type=Applications | | |process_tax_type=Applications |
| − | |process_usage=Other
| |
| − | |process_output_type=Other
| |
| − | |process_source=EU-GO
| |
| | |process_sdg_notes=- | | |process_sdg_notes=- |
| | |process_bpmn_source=EUGO | | |process_bpmn_source=EUGO |
| | |process_bpmn_digital_source=EUGO | | |process_bpmn_digital_source=EUGO |
| − | |process_total_duration_steps_min=2 | + | |process_total_duration_steps_min=173405 |
| − | |process_total_duration_steps_max=2 | + | |process_total_duration_steps_max=176420 |
| − | |process_total_duration_steps_type=Days | + | |process_cost_min=0.00 |
| − | |process_cost_min=0 | + | |process_cost_max=0.00 |
| − | |process_cost_max=0 | + | |process_evidence_cost_guarantee=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=5 | + | |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_evidence_step_digital_total_number=0 |
| − | }}
| + | |process_source=EU-GO (support), SDG |
| − | {{process sdg
| + | |process_application_type=Application / Solemn Declaration |
| − | |process_sdg_code=N2 | + | |process_application_submission_type=Submitted by the applicant (digital) |
| − | |process_sdg_title=Notifying of cross-border activities | + | |process_application_owner=Legal entities |
| − | |process_sdg_description=notifying the authorities of cross-border activities in Greece | + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| | + | |process_provided_language=English |
| | + | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11 |
| | + | |process_id=439853 |
| | + | |process_estimated_implementation_duration=172800 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Administrative | | |process_conditions_type=Administrative |
| − | |process_conditions_name=The applicant shall have a TAXISnet username and password | + | |process_conditions_name=The applicant shall have a TAXISnet username and password. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 61: |
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| | |process_conditions_num_id=4 | | |process_conditions_num_id=4 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_type=Other | + | |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. |
| | }} | | }} |
| Line 72: |
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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 (digital) |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |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_identification_type=Other
| + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |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 (digital)
| |
| | }} | | }} |
| | {{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_owner=Legal entities
| |
| − | |process_evidence_type=Certificate
| |
| − | |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_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_num_id=4
| |
| − | |process_evidence_alternative=No
| |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_type=Other
| |
| | |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=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 (digital) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 108: |
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| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| | |process_rule_description=Tax Procedure Code, as amended and still in force | | |process_rule_description=Tax Procedure Code, as amended and still in force |
| − |
| |
| | Amendments: | | Amendments: |
| | Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 | | Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 |
| Line 125: |
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| | |process_rule_decision_year=2017 | | |process_rule_decision_year=2017 |
| | |process_rule_description=1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation | | |process_rule_description=1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation |
| − |
| |
| | 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) |
| Line 140: |
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| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| | |process_rule_description=Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) | | |process_rule_description=Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) |
| − |
| |
| | Amendment: | | Amendment: |
| | 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) | | 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) |
| Line 159: |
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| | |process_rule_type=International Convention | | |process_rule_type=International Convention |
| | |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_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| | }} | | }} |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Συμπλήρωση σχετικών εντύπων | + | |process_step_title=Fill-in of application forms |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5M |
| − | |process_step_duration_max=30 | + | |process_step_duration_max=PT30M |
| − | |process_step_duration_type=Minutes
| + | |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_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 steps | | {{process steps |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Υποβολή αίτησης | + | |process_step_title=Submission of application and required documents |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5S |
| − | |process_step_duration_max=20 | + | |process_step_duration_max=PT20S |
| − | |process_step_duration_type=Seconds
| + | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence. |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει την αίτηση (και τα δύο αντίγραφα) στις αρμόδιες φορολογικές αρχές του Κράτους φορολογικής κατοικίας του. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Παραλαβή της αίτησης | + | |process_step_title=Application receipt |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Signature | | |process_step_implementation=Signature |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5M |
| − | |process_step_duration_max=30 | + | |process_step_duration_max=PT30M |
| − | |process_step_duration_type=Minutes
| + | |process_step_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. |
| − | |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 |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Αποστολή αντιγράφου σε ενδιαφερόμενο | + | |process_step_title=Dispatch of the copy to the interested party |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=P1D |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=P1D |
| − | |process_step_duration_type=Days
| + | |process_step_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. |
| − | |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 steps | | {{process steps |
| | |process_step_num_id=5 | | |process_step_num_id=5 |
| − | |process_step_exit=No | + | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Προώθηση αίτησης στις ελληνικές φορολογικές αρχές | + | |process_step_title=Forward of the application to the Greek local tax authorities (DOY) |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=P1D |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=P1D |
| − | |process_step_duration_type=Days
| + | |process_step_description=The entity is obliged to submit 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 locations |
| − | |process_provision_digital_location_title=Ενιαία Κέντρα Εξυπηρέτησης - ΕUGO portal | + | |process_provision_digital_location_title=Points of Single Contact - ΕUGO portal |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/ | + | |process_provision_digital_location_url=https://eugo.gov.gr/en/services/7485ec01-2529-41a0-94e1-03222e05be11/ |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=Σχετικές πληροφορίες | + | |process_useful_link_title=Related information |
| | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias | | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
