At a glance
Points of service
Digital provision points
Number of required documents
Fees
Provided without cost
Estimated Time
2 days
Description
Basic information
Provided to
Related links
Last update
21/11/2024
What you will need
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1
1
Application for the implementation of the Contract for the avoidance of double taxation - in two (2) ...
Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
Submission by: Submitted by the applicant (digital)
Submitted by: Legal entities
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2
2
Statement of the applicant (incorporated in the main body of the application) that he/she is the rea ...
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
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3
3
Certificate from the competent foreign tax authority (incorporated in the main body of the applicati ...
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
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4
4
Statement of the applicant (included in the body of the application) that the income has been obtain ...
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
Requirements
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1
Administrative
The applicant shall have a TAXISnet username and password
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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.
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3
Income
The applicant must be the real beneficiary of the income.
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4
Other
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.
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5
Income
The income shall be obtained in the Greek territory.
Related
Output & Results
Output
Steps
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1
Συμπλήρωση σχετικών εντύπων
Responsible for Implementation Other
Μethod of Implementation Manual Action
Description Ο ενδιαφερόμενος (πραγματικός δικαιούχος του εισοδήματος) συμπληρώνει εις διπλούν (δηλαδή σε δύο (2) αντίγραφα, ένα για την ελληνική φορολογική αρχή και ένα για την αλλοδαπή φορολογική αρχή) την αίτηση εφαρμογής της σύμβασης αποφυγής διπλής φορολογίας για το εισόδημα που θα αποκτήσει στην Ελλάδα.
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2
Υποβολή αίτησης
Responsible for Implementation Other
Μethod of Implementation Manual Action
Description Ο ενδιαφερόμενος υποβάλλει την αίτηση (και τα δύο αντίγραφα) στις αρμόδιες φορολογικές αρχές του Κράτους φορολογικής κατοικίας του.
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3
Παραλαβή της αίτησης
Responsible for Implementation Competent Employee
Μethod of Implementation Signature
Description Οι αρμόδιες φορολογικές αρχές παραλαμβάνουν την αίτηση και βεβαιώνουν την φορολογική κατοικία του ενδιαφερόμενου, συμπληρώνοντας, υπογράφοντας και σφραγίζοντας και τα δύο (2) αντίγραφα της αίτησης.
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4
Αποστολή αντιγράφου σε ενδιαφερόμενο
Responsible for Implementation Competent Employee
Μethod of Implementation Manual Action
Description Ο ενδιαφερόμενος αποστέλλει το αντίγραφο της αίτησης στην οντότητα στην Ελλάδα, η οποία καταβάλλει το εισόδημα και υποχρεούται να παρακρατήσει τον φόρο.
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5
Προώθηση αίτησης στις ελληνικές φορολογικές αρχές
Responsible for Implementation Competent Employee
Μethod of Implementation Manual Action
Description Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.)
Other information
Official title
Languages supported
Ways of provision
Legislation
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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)
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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
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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)
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Circular 1217/2020
Description 1217/28-09-2020 (Transfer of tax residence)
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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)
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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)
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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)
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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