Greece

Corporate - Significant developments

Last reviewed - 04 March 2025

Adoption of Law 5162/2024

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 December 1, 2024, onwards

Adoption of Law 5144/2024 ( New 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 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 (EU), known as Pillar Two.