This is a 1100-page volume with a CD-ROM, and includes all the provisions of income taxation acquired by Natural and Legal persons who do not have a tax residence and permanent establishment in Greece. It also includes capital taxation issues. Tax exemptions for individuals relocating to Greece or temporarily entering, as well as the new regulations concerning residents abroad, updated with Law 4609-2019.
Detailed Contents:
Part A) Tax Issues:
A) Taxation of individuals:
Who is obliged to submit a declaration. Where, how and when it is submitted. On which income tax is imposed. How many and which are the categories of income. What are the tax scales. Exemption from receipts for non-residents. Minimum subsistence thresholds do not apply. How tax residence is proven. Retroactively changing the documents that Greek expatriates - permanent residents abroad will submit. How the IKA pension is paid to retirees abroad. All new provisions in relation to the previous ones.
B) Taxation of Legal Persons and legal entities. Taxation of income from dividends, interest, real estate, and transfer of securities and entire businesses.
Capital taxation issues:
1) Taxation of inheritances, donations - parental benefits. Exemption of primary residence. Calculation and payment of tax.
2) Taxation of transfer of real estate by individuals and Legal Persons.
3) VAT and EL.PA. issues, issues concerning the issuance of proof of payment and debts to the public.
4) Motor vehicle circulation taxes and stamp duties. Rental of real estate and other contracts and acts.
Part B) Customs Issues: Tax exemptions for individuals relocating to Greece or temporarily entering.
A) Relocators: Who are the beneficiaries. What they can bring and under what conditions.
B) Transfer of investment goods. Under what conditions and documentation.
C) Temporary importation: Beneficiaries. Means of transport. Conditions. Limitations.
D) Incomplete importation - receipt of a passenger car by a disabled Greek immigrant.
E) Reclassification of passenger cars. Exemption from classification fee. Conditions, documentation, VAT.
F) Foreign Companies, Customs-Tariff.
G) Capital Transfer, Voluntary Disclosure of taxable matter.