The edition includes all provisions of income tax acquired by individuals and legal entities that do not have tax residence and permanent establishment in Greece. It also includes capital taxation issues. Tax exemptions for individuals who move to Greece or temporarily enter, as well as the new regulations concerning residents abroad, updated and with Law 4646.
It includes in detail:
Part A) Tax issues:
A) Taxation of natural persons:
Who is obliged to submit a declaration. Where, how and when it is submitted. In which income tax is imposed. How many and what 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. The retroactive changes to 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 entities and legal entities. Taxation of income from dividends, interest, real estate and transfer of securities and entire business.
Capital taxation issues:
1) Taxation of inheritances, gifts - parental benefits. Exemption for first residence. Calculation and payment of tax.
2) Taxation for the transfer of real estate of natural and legal persons.
3) VAT and EL.PA. issues, issues concerning the issuance of proof of payment and debts to the public.
4) Road tax and stamp duty issues. Rental of real estate and other contracts and actions.
Part B) Customs issues: Tax exemptions for individuals who move to Greece or temporarily enter.
A) Migrants: Who are entitled. What they can bring and under what conditions.
B) Transfer of investment goods. Under what conditions and documents.
C) Temporary importation: Entitled. Means of transport. Conditions. Restrictions.
D) Incomplete import - receipt of a passenger car by a disabled Greek immigrant.
E) Reclassification of passenger cars. Exemption from classification fee. Conditions, documents, VAT.
F) Foreign Companies, Customs-Tariff.
G) Capital Transfer, Voluntary Disclosure of Taxable Matter.