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

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

• 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

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

Digital provision points

• Points of Single Contact - ΕUGO portal

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, Legal Entities, Foreigners

Related links

Last update

31/07/2026

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)

Life events

Business taxation, Personal income tax

Type

Outgoing

End of Process

Ιndefinite

   ΔΔ
   
   5
   0
   0

0 8

   0
   
   

   73401
   
   No
   176420
   173405
   
   
   
   
   Identification with TAXISnet codes
   261599
   
   
   
   
   8210
   
   EU-GO (support)
   Not to be used as a 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 3 0 0

2 days

,,,

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

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

Circular ΠΟΛ. 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://diavgeia.gov.gr/doc/%CE%A95%CE%941%CE%97-%CE%96%CE%9A%CE%96?inline=true

Decision 1049 2017 1235 Β

Description POL 1049/28-03-2017 (regulation of matters concerning the Mutual Agreement Procedure under Double Taxation Conventions)

Legal references https://api.et.gr/apiFEK/2/2017/1235/pdf

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)

Legal references https://www.aade.gr/sites/default/files/2018-01/pol1006 2018.pdf

Circular 2009 2019

Description Circular 2009/11-01-2019 (special solidarity contribution under a Double Taxation Agreement).

Legal references https://www.aade.gr/sites/default/files/2019-01/e2009 2019.pdf

Circular 1217 2020

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

Legal references https://www.aade.gr/sites/default/files/2020-09/a1217 2020fek.pdf

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)

Legal references https://aade.gr/sites/default/files/2021-01/e 2009 2021ada.pdf

International Convention Α

Description Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU:

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

PT30M PT5M

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

PT20S PT5S

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

PT30M PT5M

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

P1D P1D

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

P1D P1D

https://eugo.gov.gr/en/services/7485ec01-2529-41a0-94e1-03222e05be11/ Points of Single Contact - ΕUGO portal

Related information

https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias Related information