|
Some forms of income are tax-exempt as follows:
Tax exemption for annual income of residents , EUR 12,000 for salary and pension income , EUR 10,500 for self employed income.
- A dividend received by individuals from a Greek or foreign company is subject to a final 10% withholding tax.
- A dividend received by a Greek company from another Greek company is subject to 10% withholding tax.
- 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.
|
