Difference between revisions of "ΔΔ:Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)"

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|process_provision_org_directory=Department A 'Tax Issues, Directorate of International Economic Relations
 
|process_provision_org_directory=Department A 'Tax Issues, Directorate of International Economic Relations
 
|process_estimated_implementation_duration_max=P2D
 
|process_estimated_implementation_duration_max=P2D
−
|process_provided_language=English
 
 
|process_border_provision=Cross-border
 
|process_border_provision=Cross-border
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|process_evidence_identification_type=Other
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|process_evidence_identification_type=Identification with TAXISnet codes
 
|process_type=Outgoing
 
|process_type=Outgoing
 
|process_trigger=Applied for
 
|process_trigger=Applied for
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|process_usage=Not to be used as a supporting document
 
|process_usage=Not to be used as a supporting document
 
|process_output_type=Launch another procedure
 
|process_output_type=Launch another procedure
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|process_source=EU-GO (support), SDG
 
 
|process_provided_to=Businesses
 
|process_provided_to=Businesses
 
|process_tax_type=Applications
 
|process_tax_type=Applications
 
|process_sdg_notes=-
 
|process_sdg_notes=-
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|process_bpmn_source=EUGO
 
−
|process_bpmn_digital_source=EUGO
 
 
|process_total_duration_steps_min=173405
 
|process_total_duration_steps_min=173405
 
|process_total_duration_steps_max=176420
 
|process_total_duration_steps_max=176420
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|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
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|process_source=EU-GO (support)
 
|process_application_type=Application / Solemn Declaration
 
|process_application_type=Application / Solemn Declaration
 
|process_application_submission_type=Submitted by the applicant (digital)
 
|process_application_submission_type=Submitted by the applicant (digital)
 
|process_application_owner=Legal entities
 
|process_application_owner=Legal entities
 
|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_bpmn_source=EUGO
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|process_bpmn_digital_source=EUGO
 +
|process_provided_language=English
 
|process_uuid=7485ec01-2529-41a0-94e1-03222e05be11
 
|process_uuid=7485ec01-2529-41a0-94e1-03222e05be11
 
|process_id=439853
 
|process_id=439853
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|process_estimated_implementation_duration=172800
 
 
}}
 
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{{process conditions
 
{{process conditions

Latest revision as of 08:35, 14 April 2025



7485ec01-2529-41a0-94e1-03222e05be11 439853 Αίτηση Εφαρμογής Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου (διασυνοριακή παροχή)

At a glance

Points of service

Department A 'Tax Issues, Directorate of International Economic Relations, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

Number of required documents

3

Fees

Provided without cost

Estimated Time

2 days

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

Authority/Public body’s Unit responsible for the institutional framework of the procedure

Service / organizational unit of a authority entity

Department A 'Tax Issues, Directorate of International Economic Relations

Provided to

Businesses

Related links


Last update

14/04/2025

Application

Application Type

Application / Solemn Declaration

Submission by:

Submitted by the applicant (digital)

Submitted by:

Legal entities

Title

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


What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Related


        -

        Output & Results

        Output

        Launch another procedure

        Steps

          Digital steps

            Other information

            Official title

            Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)

            Languages supported

            Greek, English

            Ways of provision

            Cross-border

            Legislation

              Categories

              Τype of procedure

              Applications

              Trigger

              Applied for

              Trigger (submission method)

              Application (handwritten)

              Type

              Outgoing

              End of Process

              Ιndefinite


            • 1 Administrative The applicant shall have a TAXISnet username and password.

              No No

            • 2 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

            • 3 Income The applicant must be the real beneficiary of the income.

              No No

            • 4 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

            • 5 Income 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.

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses

              Submission by: Submitted by the applicant (digital)

              Submitted by: 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 (digital)

              Submitted by: Legal entities


              Document submitted under requirements: No


              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

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses

              Submission by: Submitted by the applicant (digital)

              Submitted by: Legal entities

              Relevant Procedure: Solemn declaration and electronic solemn declaration

              Document submitted under requirements: No


              No 7320

            • Law 4174 2013 170 Α

              Description Tax Procedure Code, as amended and still in force Amendments: Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013


            • 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


            • Circular 1049 2017

              Description 1049/28-03-2017 (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)


            • Circular 1006 2018

              Description Circular 1006/10-01-2018 (Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation)


            • Circular 2009 2019

              Description Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) Amendment: 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)


            • Circular 1217 2020

              Description 1217/28-09-2020 (Transfer of tax residence)


            • Circular 2009 2021

              Description 2009/13-01-2021 (Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain)


            • International Convention Α

              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)


            • 1 Fill-in of application forms

              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 Application receipt

              Responsible for Implementation Competent Employee

              Μethod of Implementation Signature

              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.

              No No


            • 4 Dispatch of the copy to the interested party

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              No No


            • 5 Forward of the application to the Greek local tax authorities (DOY)

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description The entity is obliged to submit the application to the Greek local tax authorities (DOY)

              No Yes




            • 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_(Cross-border_provision)&oldid=71810"
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