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

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

• At a Glance
• Basic information
• Application
• What you will need
• Requirements
• Fees
• Related
• Output
• Steps
• Digital steps
• Other information
• Feedback
• Legislation
• Categories
• Show Procedure
  • Steps
  • Digital Steps

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

13/06/2024

Application

Application Type

Application

Submission by:

Submitted by the applicant (in person or by post)

Submitted by:

Legal entities, Persons

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

Related

See also

Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment)

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

   ΔΔ
   
   3
   0
   0
   

   73401
   
   No
   10800
   10800
   
   
   
   
   
   
   
   
   
   
   7135, 7227
   
   EU-GO (support), SDG"SDG" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property.
   Supporting document

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). 0.00 0.00 2 1 0 }} }} 1 day}}

,

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: Legal entities, Persons

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: Legal entities, Persons

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: Legal entities, Persons

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 4215 Β

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

PT1H PT1H

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

PT1H PT1H

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

PT1H PT1H

Independent Authority for Public Revenue - Related information

https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias Independent Authority for Public Revenue - Related information