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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=73401 | | |process_org_owner=73401 |
| − | |process_provision_org_group=7227, 7135 | + | |process_provision_org_group=7227, 8210 |
| − | |process_provision_org=73401
| |
| | |process_provision_org_directory=Department A 'Tax Issues | | |process_provision_org_directory=Department A 'Tax Issues |
| − | |process_estimated_implementation_duration=86400 | + | |process_estimated_implementation_duration_max=P1D |
| − | |process_provided_language=English
| |
| | |process_border_provision=Establishment | | |process_border_provision=Establishment |
| − | |process_see_also=Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with 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 |
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| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Document Production | | |process_output_type=Document Production |
| − | |process_source=EU-GO (support), SDG
| + | |process_provided_to=Foreigners,Legal Entities |
| − | |process_provided_to=Businesses,Citizens,Legal Entities | |
| | |process_tax_type=Applications | | |process_tax_type=Applications |
| − | |process_bpmn_source=EUGO
| |
| − | |process_bpmn_digital_source=EUGO
| |
| | |process_total_duration_steps_min=10800 | | |process_total_duration_steps_min=10800 |
| | |process_total_duration_steps_max=10800 | | |process_total_duration_steps_max=10800 |
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| | |process_evidence_ex_officio_total_number=0 | | |process_evidence_ex_officio_total_number=0 |
| | |process_evidence_alternative_total_number=0 | | |process_evidence_alternative_total_number=0 |
| − | |process_evidence_prerequisite_total_number=0 | + | |process_evidence_prerequisite_total_number=1 |
| − | |process_evidence_total_number=3 | + | |process_evidence_total_number=2 |
| | |process_evidence_step_total_number=0 | | |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) |
| | |process_application_type=Application | | |process_application_type=Application |
| | |process_application_submission_type=Submitted by the applicant (in person or by post) | | |process_application_submission_type=Submitted by the applicant (in person or by post) |
| | |process_application_owner=Legal entities, Persons | | |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_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| − | |process_estimated_implementation_duration_max=P1D
| |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. | | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_related_process=ΔΔ:Solemn declaration and electronic solemn declaration | + | |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_type=9703 |
| − | |process_evidence_is_under_prerequisite=No | + | |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_submission_type=Submitted by the applicant (in person or by post) |
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| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. | | |process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. |
| − | |process_evidence_related_process=ΔΔ:Solemn declaration and electronic solemn declaration | + | |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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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| | - 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=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| − | |process_step_description=The interested party (actual beneficiary of the income) fills in a duplicate (one copy for the Greek tax authority and one for the foreign tax authority) the application for implementation of the double taxation agreement for the income that he/she will obtain in Greece. | + | |process_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_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=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| − | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence. | + | |process_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_num_id=3 |
| | + | |process_step_exit=No |
| | + | |process_step_child=No |
| | + | |process_step_title=Electronic submission of application and supporting documents |
| | + | |process_step_official=Software |
| | + | |process_step_implementation=Software action |
| | + | |process_step_duration_min=PT15M |
| | + | |process_step_duration_max=PT15M |
| | + | }} |
| | + | |
| | + | {{process steps |
| | + | |process_step_num_id=4 |
| | + | |process_step_exit=No |
| | + | |process_step_child=No |
| | + | |process_step_title=Receipt of application |
| | + | |process_step_official=Competent department |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |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_step_num_id=5 |
| | + | |process_step_exit=No |
| | + | |process_step_child=No |
| | + | |process_step_title=Sending of Application Copy |
| | + | |process_step_official=Competent body |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |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_step_num_id=6 |
| | |process_step_exit=Yes | | |process_step_exit=Yes |
| | |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=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=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| − | |process_step_description=The interested party sends a signed copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax. | + | |process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY). |
| | }} | | }} |
| | + | |
| | {{process useful links | | {{process useful links |
| | |process_useful_link_title=Independent Authority for Public Revenue - Related information | | |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 | | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
| | + | <!-- SEARCH_REINDEX_TOUCH --> |
