From the 01.01.2015 the provisions of the Law 4308 / 11.24.14 (Governments Gazette 251) will apply, in which the new Greek Bookkeeping Principles have been voted. […]
The clarifications of the Ministerial Decision POL 1056/02.03.2015 of the Minister of Finance have been taken into consideration). The provisions amounts for bad debts amortization and […]
As employee within the reduced employment scheme, is the employee considered with a contract or an employment relation in which the working hours calculated on a […]
According to the decision of the Ministry of Finance, No. POL 1167 / 29.07.2015 published in the Government’s Gazette 1808 / 21.08.2015, the terms, the conditions […]
The living evidence, which has been renamed in “objective living expenses” are amounts set by the Ministry of Finance and they represent the minimum annual costs […]
The dismissal of an employee is possible either with or without notice. The calculation of the severance pay is based on the regular earnings, which the […]
In accordance with the Law 4110/2013 (Government Gazette 17A/23.01.13), replaced the case f, of paragraph 1, of Article 31, of Law 2238/1994 concerning depreciation of fixed […]
Corporate taxation Tax rate The tax rate for corporate profits is 29%. In addition, companies pay an advance tax for the current year which is equal […]
Their role and their function. The modern freight forwarding offices undertake also all the ancillary transport services which are related with this, such as loading and […]
GENERAL AND LIMITED PARTNERSHIPS (O.E. and E.E.) Basic characteristics of a general partnership A general partnership is a company with legal personality, whose partners are jointly […]
What are the territoriality rules? The Greek income tax system taxes Greek SAs on their worldwide income. They may, however, offset the tax that they actually […]
Publicity formalities Both upon establishment and during its entire duration, a Limited Liability Company is subject to publicity formalities, as provided in article 8 of Law […]