At a glance
Points of service
Digital provision points
- The service is not provided digitally
Number of required documents
Fees
Provided without cost
Estimated Time
1 day
Description
Basic information
Competent body
Authority responsible for the provision of the procedure
Service / organizational unit of a authority entity
Provided to
Last update
13/06/2024
Application
Application Type
Submission by:
Submitted by:
Title
What you will need
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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 (in person or by post)
Submitted by: Legal entities, Persons
Relevant Procedure: Solemn declaration and electronic solemn declaration
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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 (in person or by post)
Submitted by: Legal entities, Persons
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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 (in person or by post)
Submitted by: Legal entities, Persons
Relevant Procedure: Solemn declaration and electronic solemn declaration
Requirements
-
1
Company law
Business formation (individual, corporate)
- For company establishment see the link below
Link Link
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2
Possession of passwords to enter software
The applicant shall have a TAXISnet username and password.
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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.
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4
Tax
The applicant must be the real beneficiary of the income.
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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.
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6
Tax
The income shall be obtained in the Greek territory.
Related
Output & Results
Output
Steps
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1
Application fill-in
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.
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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.
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3
A copy of the application is sent to the competent entity
Responsible for Implementation Other
Μethod of Implementation Manual Action
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.
Other information
Official title
Languages supported
Ways of provision
Legislation
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Law 4174/2013 (Government Gazette 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 Link
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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 Link
ΑΔΑ ΨΜΒΡ46ΜΠ3Ζ-Τ4Ξ
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Circular 1217/2020 (Government Gazette 4215/Β)
Description Transfer of tax residence
Legal references Link
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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 Link
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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 Link
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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 Link
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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
Legal references Link
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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 Link