Disguised Donations and the Beneficial Owner: Tax and Criminal Analysis under Laws 5219/2025 and 4557/2018

Introduction For the purposes of this analysis, property is defined as the totality of economic goods of monetary value belonging to a person that may be lawfully disposed of, including: Directive 2014/42/EU (recitals 11 and 12) clarifies that “proceeds of crime” encompass both direct and indirect benefits, as well as any asset converted or mixed […]

🧭 ROADMAP FOR A FULLY COMPLIANT E-SHOP (GREECE & EU)

🔹 1️⃣ Preparation – Before Starting Goal: Choose the right legal form and tax structure.  1.Choose business form (Sole proprietorship, Private Company (IKE), Partnership, etc.) – consult your accountant.  2.Determine the business address (home office or commercial space).  3.Select the appropriate business activity code (KAD), e.g. 47.91.10.00 – Retail trade via the Internet. ⸻ 🔹 2️⃣ […]

Dropshipping & Tax Obligations in Greece

Practical Guide for New Entrepreneurs 🔹 What is Dropshipping Dropshipping is an e-commerce model where the seller offers products without holding physical stock.When a customer places an order, the seller forwards it to the supplier, who ships the product directly to the customer. 👉 The seller acts as an intermediary between supplier and buyer, earning […]

What "Tax Residency" Really means - in Simple Terms

Your tax residency determines which country has the right to tax your worldwide income.In other words, it shows where you are officially considered a “resident” for tax purposes. ⸻ 🔹 Simply put:• If your tax residency is in Greece, you are taxed in Greece for all your income, whether it’s earned here or abroad.• If […]

Short-term rental - New property specifications in force from October 1st 2025

Updates by e-mail are sent by the Ministry. Tourism, through AADE, to property owners who have active Property Registration Numbers in the Short-Term Rental Property Register, regarding the new specifications that will apply from 1/10/2025. The briefing is as follows: "Dear Madam / Dear Sir, Known that you have active Real Estate Registration Numbers (AMA) […]

Cruise Tax

Published on : [ 18-07-2025 ] Category: Fees and Special Taxes Concerns: Tax of Cruise: Notice of Commencement of Application - Clarifications Provided 3133.4-1/53018/2025Notice of commencement of cruise fee application - Clarifications provided Piraeus, 18 July 2025 Protocol No.: 3133.4-1/53018/2025 HELLENIC REPUBLICMINISTRY OF SHIPPING & ISLAND POLICYGENERAL SECRETARIAT OF SHIPPING & PORTSGENERAL DIRECTORATE OF PORTS, PORT […]

Law 5170/2025 on the establishment of specifications for short-term rental properties was published

Law 5170/2024 was published in the Government Gazette on the establishment of specifications for short-term rental properties, environmental classification of accommodation, simplification of the procedure for the establishment of tourism enterprises, more specific provisions for the control and strengthening of the framework of tourism infrastructure and other urgent provisions It is recalled that Article 3 […]

96038/06-12-2024 Determination of procedure, content and supporting documents, fee and penalties for the notification of the operation of data centers under article 321 of Law 4442/2016

Published on : [ 18-01-2025 ] Article 1 Scope The scope of this Directive includes data centers as defined in article 321 of Law 4442/2016 (hereinafter and for the purposes of this "data centers"). Article 2 Competent Authority The competent authority for the implementation of this Directive shall be the competent development agency of the […]

Cryptocurrencies: The new European Regulation on investor protection and information comes into force.

The Press Office of the Ministry of National Economy and Finance issued the following announcement: Regulations for the protection of cryptocurrency holders, informing investors about the characteristics and risks of crypto-assets available on the market, ensuring the stability of the financial system and exploiting the opportunities arising for individuals and businesses from the internationally observed […]

Answers to questions from foreign investors in Greece

1. A non-resident tax resident buys real estate or movable property in Greece. Is it required to submit a tax return in Greece? He is not required to submit an income tax return in Greece if he does not obtain real income from sources within the country. Similarly, a non-resident tax resident who obtains income […]

« Previous 1 2 3 Next »

Blog