It is a volume (1,160 pages) with a CD-ROM and includes detailed instructions for completing all forms E1, E2, E3, N, and E9 for Individuals and Legal Entities with all recent changes: Law 4172, Law 4174, Law 4308, Law 2523 up to Law 4652/2020.
It also includes tax topics in the form of Questions-Answers such as: Income Tax for Individuals and Legal Entities. Capital Tax, Duties, and Special Taxes. Tax Audits and Collection of Public Revenues. Topics related to the exercise of Reasonable Appeal before the Dispute Resolution Directorate.
In detail, it includes:
A) Income Tax for Individuals: Dependent members. Income from employment and pensions. Income exemptions. Income tax reduction. Additional tax reductions. Tax reductions for medical expenses. Tax reductions for donations. Tax credit and arrangements for taxpayers who do not have their tax residence in Greece.
B) Profits from Business Activities acquired by Individuals: Expenses that are deductible or not, tax depreciation. Transfer of losses. Method of determining income. Tax rate. Expenses for the acquisition of assets. Income from capital. Dividends. Interests. Income from real estate. Tax rate for income from capital. Transfer of real estate. Transfer of securities. Tax rate.
C) Income Tax for Legal Entities and Legal Entities: Taxable entities. Exempt legal entities. Profits from business activities. Intra-group transactions. Exemption of intra-group dividends. Transfer of functions. Mergers and splits. Clearance. Tax rate. Withholding agents. Payments subject to withholding. Tax withholding rate.
D) Tax incentives for the transformation of large companies. Reserves: Relevant legislation. Merger-Process-Conversion.
E) Tax regime for mergers, splits, contribution of assets, and exchange of securities between companies of EU member states and other provisions.
F) Voluntary disclosure of taxable matter.
G) Tax Procedure from Law 4174 onwards.
H) Includes a link for the clearance of the tax return.
I) How to declare rents.
J) Special Property Tax (ENFIA).
Finally, it includes the New Objective Values.