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Some forms of income are tax-exempt as follows:
- Tax exemption for annual income of residents of EUR 12,000.
- A dividend received by individuals from a Greek company is subject to a final 21% withholding tax.
- A dividend received by a Greek company from another Greek company is subject to 21% withholding tax.
- A dividend received by a company from a EU company fulfilling the EU parent subsidiary directive is tax exempt.
- Capital gain from sale of a whole business between family members, as defined by law, is subject to 1.2% tax (spouse, child) or 2.4% only, depending on the family closeness of the buyer.
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