{"id":2891,"date":"2024-11-12T12:26:49","date_gmt":"2024-11-12T11:26:49","guid":{"rendered":"https:\/\/www.ecovis.com\/greece\/hellas\/?p=2891"},"modified":"2024-11-12T12:27:19","modified_gmt":"2024-11-12T11:27:19","slug":"new-tax-bill-income-exemptions-and-incentives-for-innovative-businesses","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2024\/11\/12\/new-tax-bill-income-exemptions-and-incentives-for-innovative-businesses\/","title":{"rendered":"New Tax Bill: income exemptions and incentives for innovative businesses"},"content":{"rendered":"<p>Following the recent announcements by Prime Minister at the recent TIF (Thessaloniki International Fair), the\u00a0 Ministry&#8217;s press office announced the new measures of the tax bill being passed which aim, among other things, to ease<br \/>\nthe income of citizens and to strengthen small, medium and innovative businesses. The new draft law provides, among other things:<\/p>\n<ul>\n<li><strong>The reduction by 1 additional unit of the social security contribution<\/strong>, a measure that will further relieve employees and employers.<\/li>\n<li><strong>The abolition of the professional duty<\/strong> of individuals (freelancers, self-employed, etc.).<\/li>\n<li><strong>The income tax exemption, for previously vacant or short-term leased properties of up to 120 sq. m.<\/strong>, for new, long-term leases.<\/li>\n<li><strong>Exemption from insurance premium tax (15%)<\/strong> of health contracts for children up to 18 years of age.<\/li>\n<li><strong>Double reduction of the ENFIA tax, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c4\u03bf\u03c5 2025 (01 01-2025), for the year 2025 (01\/01\/2025) i.e. from 10% to 20%<\/strong>, for residential properties of individuals, insured against natural calamities.<\/li>\n<li><strong>The abolition of the 5% fixed telephony fee<\/strong>, for fiber optics connections.<\/li>\n<li><strong>The tax exemption of voluntary employer benefits<\/strong> granted to neo parents.<\/li>\n<li><strong>The taxation of the doctors\u2019 duty shifts remuneration<\/strong> at a rate of 22%.<\/li>\n<li><strong>The provision of incentive for mergers and company acquisitions<\/strong>, with the passing of a new development law that will update the existing L. 4601\/2019 and will incorporate tax exemptions for the creation of larger businesses.<\/li>\n<li><strong>The reduction of stamp duty in several transactions<\/strong>, i.e. in interest on loans, through the implementation of the new digital transaction fee legislation.<\/li>\n<li><strong>The extension of VAT exemption<\/strong>, for new buildings for the year 2025 and<\/li>\n<li><strong>The extension<\/strong>, until December 31, 2026, <strong>of the exemption of individual income tax imposition<\/strong>, resulting from the transfer of immovable property capital gain. Moreover, <strong>for start-ups and innovative companies<\/strong>, the bill under consideration provides for:\n<ul>\n<li>A cohesive framework for transformations (mergers, splits, conversions), both in Greece and within EU or third countries which, under certain prerequisites, will be achieved with special provisions and will generate tax advantages.<\/li>\n<li>For smaller scale businesses, a reduction of the minimum share capital limit of the new company, resulting after the transformation, which amounts to 100.000\u20ac instead of 125.000\u20ac, to secure a tax exemption of 30% on profits.<\/li>\n<li>The postponement of tax loss of the transforming businesses.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Finally, the start-up and innovative businesses will have the opportunity to invest more in scientific research as well as in technological development projects, as a strengthening of the already provided incentives for these costs is foreseen. Regarding the patents\u2019 use, a further reduction of 10% is foreseen for seven years after the termination of the granted tax exemption on profits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Following the recent announcements by Prime Minister at the recent TIF (Thessaloniki International Fair), the\u00a0 Ministry&#8217;s press office announced the new measures of the tax bill being passed which aim, among other things, to ease<br \/>\nthe income of citizens and to strengthen small, medium and innovative businesses.<\/p>\n","protected":false},"author":15,"featured_media":2892,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,28],"tags":[],"class_list":["post-2891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-greece-news","category-tax-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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