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Greece Tax Exempt Income













Some forms of income are tax-exempt/reduced as follows:
  • A dividend received by individuals from a Greek company is subject to 10% from 2014.
  • A dividend received by a Greek company from another Greek company is tax exempt subject to certain conditions.
  • 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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