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Greece
Corporate - Significant developments
Last reviewed - 21 July 2025
Adoption of Law 5222/2025Law 5222/2025 replaces Greece's National Customs Code to align with the Union Customs Code and ratified international conventions, reflecting major shifts in trade and technology. It also overhauls tax rules across nearly all legislation, notably amending the Income Tax Code, Tax Procedure Code, VAT Code, and the code on Inheritance, Gifts, Parental Benefits, and Gambling Winnings, while revising Greek Accounting Standards, the business activity tax, and related regulations. |
Adoption of Law 5162/2024
Law 5162/2024 provides measures for income support, tax incentives for innovation and business transformations, and other provisions.
Adoption of Law 5135/2024
Law 5135/2024 abolishes the Stamp Duty and introduces the Digital Transaction Duty into Greek tax legislation, which will be imposed on transactions and contracts from 1 December 2024, onwards.
Adoption of Law 5144/2024
Law 5144/2024 implements the new Value-added Tax (VAT) Code.
Adoption of Pillar Two rules in the Greek tax legislation
Law 5100/2024, adopted by the Greek Parliament, incorporated into the Greek legislation the European Union (EU) Council Directive 2022/2523 on ensuring a global minimum level of taxation for multinational groups and large-scale domestic groups in the European Union, known as Pillar Two.
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