439853Difference between revisions of "ΔΔ:Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)"

From National Registry of Administrative Public Services
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|process_bpmn_source=EUGO
 
|process_bpmn_source=EUGO
 
|process_bpmn_digital_source=EUGO
 
|process_bpmn_digital_source=EUGO
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|process_cost_min=0
 
|process_cost_min=0
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|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.
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|process_estimated_implementation_duration=172800
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|process_step_official=Other
 
|process_step_official=Other
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
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|process_step_duration_min=300
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|process_step_duration_max=30
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|process_step_duration_max=1800
 
|process_step_duration_type=Minutes
 
|process_step_duration_type=Minutes
 
|process_step_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
 
|process_step_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
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|process_step_official=Competent Employee
 
|process_step_official=Competent Employee
 
|process_step_implementation=Signature
 
|process_step_implementation=Signature
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|process_step_duration_max=30
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|process_step_duration_type=Minutes
 
|process_step_duration_type=Minutes
 
|process_step_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.
 
|process_step_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.
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|process_step_official=Competent Employee
 
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|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
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|process_step_duration_type=Days
 
|process_step_duration_type=Days
 
|process_step_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.
 
|process_step_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.
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|process_step_official=Competent Employee
 
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|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
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|process_step_duration_max=86400
 
|process_step_duration_type=Days
 
|process_step_duration_type=Days
 
|process_step_description=The entity is obliged to submit the application to the Greek local tax authorities (DOY)
 
|process_step_description=The entity is obliged to submit the application to the Greek local tax authorities (DOY)

Revision as of 12:06, 8 February 2023

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 responsible for the provision of the procedure

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Service / organizational unit of a authority entity

Department A 'Tax Issues, Directorate of International Economic Relations

Provided to

Businesses

Related links

Last update

13/03/2025

Application

Application Type

Application

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

  • 1 1 Statement of the applicant (incorporated in the main body of the application) that he/she is the rea ... 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 (digital)

    Submitted by: Legal entities

    Relevant Procedure: ΔΔ:ΔΔ:Solemn declaration and electronic solemn declaration

  • 2 2 Certificate from the competent foreign tax authority (incorporated in the main body of the applicati ... 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

  • 3 3 Statement of the applicant (included in the body of the application) that the income has been obtain ... 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 (digital)

    Submitted by: Legal entities

    Relevant Procedure: ΔΔ:ΔΔ:Solemn declaration and electronic solemn declaration

Print

Requirements

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

  • 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.

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

  • 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.

  • 5 Income The income shall be obtained in the Greek territory.

Related

-

Output & Results

Output

Other

Steps

  • 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

  • 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.

  • 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.

  • 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.

  • 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)

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

  • International Convention

    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)

  • Law 4174/2013 (Government Gazette 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 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)

  • Circular 1217/2020

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

  • 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 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 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 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

Categories

Τype of procedure

Applications

Trigger

Applied for

Trigger (submission method)

Application (handwritten)

Type

Outgoing

End of Process

Ιndefinite

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