11 October 2019

The procedural aspects (step by step) of the filling of the tax return to the gain from the transfer of shares

The procedural aspects (step-by-step) of the filling of the tax return related to the gain from the transfer of shares 1.a. The filing of income tax […]
11 October 2019

Exemption from real estate transfer tax

Exemption from real estate transfer tax The real estate transfer tax is imposed on every transfer for consideration and the buyer is the taxable person [Articles […]
11 October 2019

The distiction between tax on rental income and tax on capital profits from selling assets acquired by Greek S.A. companies. The deductible expense.

The distinction between tax on rental income and tax on capital profits from selling assets acquired by Greek S.A. Companies. The deductible expenses (Is ENFIA a […]
11 October 2019

Real estate property tax (E.N.F.I.A.) and its calculation.

Real estate property tax (E.N.F.I.A.) and its calculation. According to articles 1-13 L.4223/2013, as amended and applied, since 2014, EN.F.I.A. is imposed to all real estate […]
2 August 2018

Private Capital Company (IKE or PCC)

A new simpler and more flexible corporate form, i.e. the Private Company (IKE) is introduced by Law 4072/2012. IKE is a private capital company, i.e. it […]
27 December 2017

Certified public Accountants and benefits from hiring and cooperating with them.

The Certified Public Accountants in Greece mainly audit companies that have the form of the Societe Anonyme (SA) and the Limited Liability Company (LLC). This is […]
27 July 2017

Annual leave (vacation and holidays)

The days of leave to he or she will be entitled still depend on the months he or she has worked at the same employer. Vacation […]
19 June 2017

Deductible Business Expenses in Greeece

Under the provisions of the above tax law, the provisions of which have reformed fundamentally the basic law regarding the income taxation (L.  2238 / 1994), […]
19 June 2017

Audit of financial statements in Greeece

With the recent changes in the tax law, also the rules concerning the statutory audits of the companies’ financial statements have changed. The new rules apply […]
19 June 2017

Entieties Definition – Bookkeeping in Greece / Article 2

The classification of companies according to their achieved turnover on an annual basis is not applicable anymore and therefore the kind of books they must keep. […]
19 June 2017

New Bookkeeping Principles in Greece- Profit & Loss Account – Income / Expenses – Article 25

From the 01.01.2015 the provisions of the Law 4308 / 11.24.14 (Governments Gazette 251) will apply, in which the new Greek Bookkeeping Principles have been voted. […]
19 June 2017

Tax treatment of the provisions for the amortization of bad debts in Greece

The clarifications of the Ministerial Decision POL 1056/02.03.2015 of the Minister of Finance have been taken into consideration). The provisions amounts for bad debts amortization and […]