Based on Mimeographed Ministerial Circular (MMC) 1007 / 01.18.2017 “Tax treatment of fees paid for the services of part 4 of paragraph 1 of Article 62 of Law 4172/2013, which are provided in Greece by a permanent establishment of foreign legal entity registered in a Member – State of the European Union or the…

As is known, on the basis of Law 3091/2002 (Articles 15-18), a special real estate tax has been established, aiming at preventing real estate acquisitions by offshore companies. In accordance with Article 15 of the aforementioned law, the following entities are exempt from the tax, among others, companies (JSC, LLC, general partnerships, limited partnerships), provided…

In accordance with Law 4442/2016, «A new framework for economic activity and other provisions», which is concerning the simplification of the licensing procedure, modifies and establishes the institutional framework for the performance of economic activity. Based on the new provisions, the procedure of the registration of economic activity is facilitated and accelerated. Furthermore, it foresees…

As foreseen in Article 111 of Law 4446/2016, a new framework is defined that will take effect as of 01.02.2017, according to which, anyone can make short-term lease agreements of their real estate property. For the needs of the law and as per the definition provided by the law itself, real estate property means a)…

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