Tax exemption for annual income of residents , EUR 12,000 for salary and pension income , EUR 10,500 for self employed income.
Proceeds from the sale of shares that are traded on the Stock Exchange.
A dividend received from a Greek company.
A dividend received by a Greek company from another Greek company.
Capital gain from sale of a whole business between family members, as defind by law, is subject to 1.2% tax (spouse, child ) or 2.4% only, depending on the family closeness of the buyer.
Interest received by non-residents from Greek government bonds.
