Difference between revisions of "ΔΔ:Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital"

From National Registry of Administrative Public Services
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|process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece
 
|process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece
 
}}
 
}}
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{{process steps
 
{{process steps
 
|process_step_num_id=1
 
|process_step_num_id=1
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Application fill-in
+
|process_step_title=Completion of Application
 
|process_step_official=Other
 
|process_step_official=Other
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
 
|process_step_duration_min=PT1H
 
|process_step_duration_min=PT1H
 
|process_step_duration_max=PT1H
 
|process_step_duration_max=PT1H
−
|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 (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.
 
}}
 
}}
 +
 
{{process steps
 
{{process steps
 
|process_step_num_id=2
 
|process_step_num_id=2
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Submission of application and required documents
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|process_step_title=Submission of application
−
|process_step_official=Other
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|process_step_official=Tax Authority
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
 
|process_step_duration_min=PT1H
 
|process_step_duration_min=PT1H
 
|process_step_duration_max=PT1H
 
|process_step_duration_max=PT1H
−
|process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence.
+
|process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her State of tax residence.
 
}}
 
}}
 +
 
{{process steps
 
{{process steps
 
|process_step_num_id=3
 
|process_step_num_id=3
 +
|process_step_exit=No
 +
|process_step_child=No
 +
|process_step_title=Electronic submission of application and supporting documents
 +
|process_step_official=Software
 +
|process_step_implementation=Software action
 +
|process_step_duration_min=PT15M
 +
|process_step_duration_max=PT15M
 +
}}
 +
 +
{{process steps
 +
|process_step_num_id=4
 +
|process_step_exit=No
 +
|process_step_child=No
 +
|process_step_title=Receipt of application
 +
|process_step_official=Competent department
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=PT1H
 +
|process_step_duration_max=PT1H
 +
|process_step_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.
 +
}}
 +
 +
{{process steps
 +
|process_step_num_id=5
 +
|process_step_exit=No
 +
|process_step_child=No
 +
|process_step_title=Sending of Application Copy
 +
|process_step_official=Competent body
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=PT1H
 +
|process_step_duration_max=PT1H
 +
|process_step_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.
 +
}}
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 +
{{process steps
 +
|process_step_num_id=6
 
|process_step_exit=Yes
 
|process_step_exit=Yes
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=A copy of the application is sent to the competent entity
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|process_step_title=Forwarding of Application
−
|process_step_official=Other
+
|process_step_official=Tax Authority
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
 
|process_step_duration_min=PT1H
 
|process_step_duration_min=PT1H
 
|process_step_duration_max=PT1H
 
|process_step_duration_max=PT1H
−
|process_step_description=The interested party sends a signed copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax.
+
|process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY).
 
}}
 
}}
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{{process useful links
 
{{process useful links
 
|process_useful_link_title=Independent Authority for Public Revenue - Related information
 
|process_useful_link_title=Independent Authority for Public Revenue - Related information

Revision as of 16:02, 24 June 2026



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

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

26/06/2026

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

        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)

              Type

              Outgoing

              End of Process

              Ιndefinite

              ,


            • 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 the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain

              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

              Description Transfer of tax residence

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20090100151

            • Circular 2009 2019

              Description Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation. Amendments: - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)

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

            • 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

            • Circular 1049 2017

              Description 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)

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions

            • 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

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions

            • Law 4174 2013 170 Α

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

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170

            • Other

              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)

              Legal references https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece

            • 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"Competent department" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.

              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


              • 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&oldid=74378"
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