Difference between revisions of "ΔΔ:Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital"

From National Registry of Administrative Public Services
 
(31 intermediate revisions by 5 users not shown)
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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=7135, 7227
 
|process_provision_org_directory=Department A 'Tax Issues
 
|process_provision_org_directory=Department A 'Tax Issues
−
|process_provision_org_group=Tax Offices, Points of Single Contact (ΚΕΠ – EKE)
+
|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, Businesses
 
−
|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_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=Persons, Legal entities
 +
|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_bpmn_source=EUGO
 
|process_bpmn_source=EUGO
 
|process_bpmn_digital_source=EUGO
 
|process_bpmn_digital_source=EUGO
−
|process_total_duration_steps_min=5.5
+
|process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda
−
|process_total_duration_steps_max=5.5
+
|process_id=913677
−
|process_total_duration_steps_type=Hours
 
−
|process_cost_min=0
 
−
|process_cost_max=0
 
−
|process_evidence_cost_total_number=0
 
−
|process_evidence_total_number=4
 
−
|process_evidence_step_total_number=3
 
−
|process_evidence_step_digital_total_number=0
 
 
}}
 
}}
−
{{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_alternative=No
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
Line 46: Line 54:
 
}}
 
}}
 
{{process conditions
 
{{process conditions
−
|process_conditions_num_id=2
+
|process_conditions_num_id=3
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Administrative
 
|process_conditions_type=Administrative
Line 52: Line 60:
 
}}
 
}}
 
{{process conditions
 
{{process conditions
−
|process_conditions_num_id=3
+
|process_conditions_num_id=4
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
Line 58: Line 66:
 
}}
 
}}
 
{{process conditions
 
{{process conditions
−
|process_conditions_num_id=4
+
|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=5
+
|process_conditions_num_id=6
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
Line 70: Line 79:
 
{{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_owner=Legal entities, Persons
+
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_type=Application
+
|process_evidence_owner=Persons, Legal entities
−
|process_evidence_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
+
|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_evidence_related_process=Solemn declaration and electronic solemn declaration
 
}}
 
}}
 
{{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_owner=Legal entities, Persons
+
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_type=Solemn Declaration
+
|process_evidence_owner=Persons, Legal entities
−
|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=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 (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_owner=Legal entities, Persons
+
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_type=Certificate
+
|process_evidence_owner=Persons, Legal entities
−
|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 (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_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_evidence_related_process=Solemn declaration and electronic solemn declaration
 
}}
 
}}
 
{{process rules
 
{{process rules
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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 111: Line 120:
 
|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 119: Line 130:
 
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 125: Line 137:
 
|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 133: Line 146:
 
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 139: Line 153:
 
|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 149: Line 164:
 
|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
Line 179: Line 195:
 
- 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
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|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 (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=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.
 
}}
 
}}
Line 199: Line 215:
 
|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 submits the application (both copies) to the competent tax authorities of his/her country of residence.
 
|process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence.
 
}}
 
}}
Line 211: Line 226:
 
|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 sends a signed copy of the application to the entity in Greece, which pays the income and is obliged 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 provision digital locations
 
−
|process_provision_digital_location_title=Points of Single Contact - EUGO portal
 
−
|process_provision_digital_location_url=https://www.eu-go.gr/sdportal/
 
 
}}
 
}}
 
{{process useful links
 
{{process useful links

Latest revision as of 18:15, 24 September 2025



aaa66738-0b81-43e2-94f0-0333aaf69cda 913677 Αίτηση Εφαρμογής Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου

At a glance

Points of service

Points of Single Contact (ΚΕΠ – EKE), Tax Offices, Department A 'Tax Issues

Digital provision points

  • The service is not provided digitally

Number of required documents

2 to 3

Fees

Provided without cost

Estimated Time

1 day

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

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Service / organizational unit of a authority entity

Department A 'Tax Issues

Provided to

Foreigners, Legal Entities

Related links


Last update

24/09/2025

Application

Application Type

Application

Submission by:

Submitted by the applicant (in person or by post)

Submitted by:

Persons, Legal entities

Title

Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.


What you will need

    Print

    Requirements

      Fees

        Output & Results

        Output

        Document Production

        Steps

          Digital steps

            Other information

            Official title

            Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital

            Languages supported

            Greek, English

            Ways of provision

            Establishment

            Legislation

              Categories

              Τype of procedure

              Applications

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Type

              Outgoing

              End of Process

              Ιndefinite

              ,


            • 1 Company law Business formation (individual, corporate)
              • For company establishment see the link below

              Link https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses

              No No

            • 2 Possession of passwords to enter software The applicant shall have a TAXISnet username and password.

              No No

            • 3 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

            • 4 Tax The applicant must be the real beneficiary of the income.

              No No

            • 5 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

            • 6 Tax 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 (in person or by post)

              Submitted by: Persons, 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 (in person or by post)

              Submitted by: Persons, Legal entities


              Document submitted under requirements: Yes

              Document’s requirement: Geographical

              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 (in person or by post)

              Submitted by: Persons, Legal entities

              Relevant Procedure: Solemn declaration and electronic solemn declaration

              Document submitted under requirements: No


              No 7320

            • Circular 2009 2021

              Description Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain

              Legal references 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

              ΑΔΑ ΨΜΒΡ46ΜΠ3Ζ-Τ4Ξ

            • Circular 1217 2020

              Description Transfer of tax residence

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20090100151

            • Circular 2009 2019

              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)

              Legal references https://www.aade.gr/egkyklioi-kai-apofaseis/e-2147-26-07-2019

            • Circular 1006 2018

              Description Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation

              Legal references https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol

            • Circular 1049 2017

              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)

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions

            • 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

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions

            • Law 4174 2013 170 Α

              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

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170

            • Other

              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)

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece

            • 1 Application fill-in

              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 A copy of the application is sent to the competent entity

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              No Yes


            • Independent Authority for Public Revenue - Related information
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Application_for_Implementation_of_Conventions_for_the_Avoidance_of_Double_Taxation_of_Income_and_Capital&oldid=72310"
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