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

Tax Offices, Department A 'Tax Issues, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

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

11/09/2026

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 Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without 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)

Life events

Citizens of other States

Type

Outgoing

End of Process

Ιndefinite

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   73401
   
   No
   10800
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   7227, 8210
   
   EU-GO (support)
   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 certifying tax residence under the Greece–Spain Double Taxation Agreement.

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://api.et.gr/apiFEK/2/2020/4215/pdf

ΑΔΑ ΩΛ99469064-ΘΙΩ

Circular 2009 2019

Description Special solidarity contribution under Double Taxation Agreements.

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

ΑΔΑ 6Ζ1Μ46ΜΩΑΕ-ΔΨΛ

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

ΑΔΑ 6Λ634691ΩΓ-Ε3Φ

Circular 1049 2017

Description Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation.

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

ΑΔΑ 6Λ634691ΩΓ-Ε3Φ

Circular 1249 2015

Description Tax treatment of income from pensions, benefits and similar remuneration received by non-resident taxpayers, under Double Taxation Conventions

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

ΑΔΑ 6Λ634691ΩΓ-Ε3Φ

Law 4174 2013 170 Α

Description Tax Procedure Code

Legal references https://api.et.gr/apiFEK/1/2013/170/pdf

International Convention

Description Greece’s conventions and agreements for the avoidance of double taxation with countries within the EU:

Legal references https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/keimena-symbaseon-symfonion-apofygis-diplis-forologias-tis

1 Completion of Application

Responsible for Implementation Other

Μethod of Implementation Manual Action

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.

No No

PT1H PT1H

2 Submission of application

Responsible for Implementation Tax Authority

Μethod of Implementation Manual Action

Description The interested party submits the application (both copies) to the competent tax authorities of his/her State of tax residence.

No No

PT1H PT1H

3 Electronic submission of application and supporting documents

Responsible for Implementation Software

Μethod of Implementation Software action

No No

PT15M PT15M

4 Receipt of application

Responsible for Implementation Competent Department

Μethod of Implementation Manual Action

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.

No No

PT1H PT1H

5 Sending of Application Copy

Responsible for Implementation Competent body

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 required to withhold the tax.

No No

PT1H PT1H

6 Forwarding of Application

Responsible for Implementation Tax Authority

Μethod of Implementation Manual Action

Description The entity is required to forward the application to the Greek local tax authorities (DOY).

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