Greece

Corporate - Significant developments

Last reviewed - 04 March 2025

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.