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 […]
19 June 2017

Part – time and rotation employment in Greece

As employee within the reduced employment scheme, is the employee considered with a contract or an employment relation in which the working hours calculated on a […]
19 June 2017

VAT Exemption procedure for goods intended for export in Greece and intra – community delivery

According to the decision of the Ministry of Finance, No. POL 1167 / 29.07.2015 published in the Government’s Gazette 1808 / 21.08.2015, the terms, the conditions […]
19 June 2017

Evidence – Objective expenses- additional fee in Greece

The living evidence, which has been renamed in “objective living expenses” are amounts set by the Ministry of Finance and they represent the minimum annual costs […]
19 June 2017

Dismissal of employees / with and without notice in Greece

The dismissal of an employee is possible either with or without notice. The calculation of the severance pay is based on the regular earnings, which the […]
19 June 2017

Depreciation of fixed assets in Greece

In accordance with the Law 4110/2013 (Government Gazette  17A/23.01.13), replaced the case f, of paragraph 1, of Article 31, of Law 2238/1994 concerning depreciation of fixed […]
7 March 2017

Taxation in Greece

Corporate taxation Tax rate The tax rate for corporate profits is 29%. In addition, companies pay an advance tax for the current year which is equal […]
23 December 2016

The Freight Forwarding Businesses in Greece.

 Their role and their function.  The modern freight forwarding offices undertake also all the ancillary transport services which are related with this, such as loading and […]
23 December 2016

Partnerships General Partnership (OE)

GENERAL AND LIMITED PARTNERSHIPS (O.E. and E.E.) Basic characteristics of a general partnership A general partnership is a company with legal personality, whose partners are jointly […]
23 December 2016

Societe Anonyme

What are the territoriality rules? The Greek income tax system taxes Greek SAs on their worldwide income. They may, however, offset the tax that they actually […]
23 December 2016

Limited Liability Company, l.t.d. (e.p.e.)

Publicity formalities Both upon establishment and during its entire duration, a Limited Liability Company is subject to publicity formalities, as provided in article 8 of Law […]
21 December 2016

6 Signs That its Time to Resign a Client

Not sure if your client relationship is on the skids. Here are six signs that it may be time to part ways. Though all client/agency relationships […]