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aaa66738-0b81-43e2-94f0-0333aaf69cda
913677
Αίτηση Εφαρμογής Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου
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
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
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.
Output & Results
Output
Document Production
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
Categories
Trigger (submission method)
Application (digital)
ΔΔ
6
0
0
0
8
0
73401
No
10800
10800
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
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
Circular
1217
2020
4215
Β
Circular
2009
2019
Circular
1006
2018
Circular
1049
2017
Circular
1249
2015
Law
4174
2013
170
Α
International Convention
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
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
3
Electronic submission of application and supporting documents
Responsible for Implementation
Software
Μethod of Implementation
Software action
No
No
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
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
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
Independent Authority for Public Revenue - Related information
