{"id":2230,"date":"2020-09-08T11:27:12","date_gmt":"2020-09-08T09:27:12","guid":{"rendered":"https:\/\/www.ecovis.com\/greece\/hellas\/?p=2230"},"modified":"2023-09-05T20:26:36","modified_gmt":"2023-09-05T18:26:36","slug":"ecovis-info-september-2020","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2020\/09\/08\/ecovis-info-september-2020\/","title":{"rendered":"Ecovis Info (September 2020)"},"content":{"rendered":"
Table of Contents<\/h3>\n
New legal and tax framework for the reinforcement of the development procedure of the Greek economy.<\/p>\n
A. Law 4714\/2020<\/strong><\/p>\n
\n
Establishment of Out-of-Court Tax Dispute Resolution Committee (Article 16)<\/li>\n
New tax Dispute resolution mechanisms (Articles 21-48)<\/li>\n
Mandatory reporting of information on reportable cross-border arrangements (MDR-mandatory disclosure regime\u201d) and deferral of deadlines for such disclosure (Articles 49-57)<\/li>\n
Introduction of an alternative and beneficial income taxation regime for individuals earning pension income abroad, who transfer their tax residence in Greece (Article 1)<\/li>\n
Stock-option plans (Article 3)<\/li>\n
Exit taxation regime and hubrid mismatches (Articles 58 -59)<\/li>\n
Penalties for non-maintenance of accounting books and records and regarding memories of cash machines (Article 101)<\/li>\n<\/ul>\n
B. Law 4712\/2020<\/strong><\/p>\n
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Super deduction of R&D expenditure by 100% as an additional incentive (Articles 46 and 55)<\/li>\n
Introduction of Tax incentives for angel investors (Article 49)<\/li>\n<\/ul>\n