- The law is applicable to every business sector.
- An entrepreneur wishing to begin a business in Greece, he/she can fill in an application in the web-portal (which will be created soon enough), where he/she can upload all the necessary documentation. In most cases – for example such as general shopping stores, the entrepreneur will get the license to start operating his business within a day. In addition there are some other cases regarding businesses with environmental impact (e.g chemical industries, mines) where a license is required. The public authorities will provide for this license, before the businessmen apply on the web. The law will ensure that the steps required in order to obtain the license will be narrowed from 21 (steps required so far) to 7.
- The procedure followed so far, demanded that the public authorities had to check over plenty of paper documentation before providing any operation license. From now on, this control will be done by some credited auditors – either belonging to the public or the private sector. It will take place during the operational lifetime of businesses. This means that the control of businesses will be more efficient and effective. The results of these controls will be upon the actual facts and data arising throughout the operational lifetime of a business.
- The law will define that strict penalties will be imposed to any entrepreneur who is found (during the audits) to be law offender. The penalty may reach up to the level of three million Euros, or it may even mean that the business may close permanently.
- The web-portal will allow everyone who wishes to start-up a business, not only to apply for an operation license, but furthermore, it will allow the businessmen to follow up the progress of their application. The ultimate target is to provide most of the operation licenses within a single day.
- The law aims to simplify the procedure to establish and operate a Business Park. The public authorities will no longer interfere during the licensing process. The law aims that the Business Parks operate in a more organized and steady environment. The law encourages the establishment of new Business Parks and facilitates the operation of the existing ones.
Starting up a business in Greece within a day
Publiziert am 28.Februar.2014 von Abraam Kosmidis
On Monday, 17th February 2014, the Greek Minister of Development, Mr Xatzidakis, gave a press-conference, where he presented a draft of a new investment law which will change radically the methodology followed in order to start up a new business in Greece. It aims to reduce the time required to begin a new business up to a single day. It will allow all businesses to operate without any severe public sector interference and simplifies the required procedure to get a start-up license.
This law is considered to be one of the most important laws that the Greek government has issued, during the last 18 months, that’s why it was so important for the Greek Prime minister, Mr Samaras to be present and attend this specific press-conference. He said that this law is a very significant weapon, used to boost the Greek Economy and to reduce the “monster” of bureaucracy.
What the investment law will include
The final format of the law will not be finalized prior to its voting process by the Greek parliament, by the end of April. However, the basic core of this new law is as follows:
NEW TAX CODE IN GREECE 2014
Publiziert am 15.Februar.2014 von Abraam Kosmidis
NEW CODE OF INCOME TAXES IN GREECE JANUARY 2014
During 2013 the fundamental tax legislation has changed to an extended degree. In general the most representative characteristics of this reform were the large number of laws and provisions, the repealing of laws and the lack of interpreting circulars. Within the limits of the Code of Income Tax, the following are the main changes for 2014:
New Code of Income Tax (Law Nr. 4172/2013) that replaced Law Nr. 2238/1994
The new law on income tax (Nr. 4172/2013), that replaced Law Nr. 2238/1994, applies from 01.01.2014. The main changes and regulations are the following:
1. The term of ‘tax residence‘ is introduced and clarified (article 4, tax residence). Especially as far as legal persons or legal entities are concerned, they are now considered as tax residents in Greece, if at any period of time within the fiscal year, the ’place, where the actual administration takes place’ is in Greece. In Article 4, par. 4 it is mentioned that the ’place, where the actual administration takes place’ is considered to be in Greece according to the facts of each case. For this purpose the following are taken into account a) the place where the daily administration is exerted, b) the place where important decisions are taken, c) the place of the annual general assembly of the shareholders or the members , d) the place where the tax accrual workpapers are kept, e) the place of the management board meetings or of any other executive body of the administration and f) the residence of the members of the management board or of any other executive body of the administration.
2. The term of ‘permanent establishment’ is assigned (article 6, permanent establishment) according to the directive guidelines published by the Organisation for Economic Co-operation and Development. A non-exclusive list of examples, which can set up permanent establishment under circumstances is following below.
3. The income sources are reduced from six (6) to four (4) [art. 7, taxable income]. The income sources are the following: a) Income from paid employment and pensions, b) income from entrepreneurial activity, c) income from capitals and d) income from capital appreciation due to its transfer.
4. The over-twelve month period is not applying any more (art. 8, fiscal year). The fiscal year coincides with the calendar year. The time when the income is acquired is considered to be the time, when the beneficiary had the right to collect it. Exception is introduced in the case when the not collected accrued income, is received in a later time from the beneficiary of paid employment and pension income. Then the actual time of the receipt is considered to be the time when the income is acquired. The latter is valid only when the actual receipt of this income is clearly stated on the yearly remuneration statement provided to the beneficiary.
Income tax for natural persons
5. On the income of natural persons there is a new applicable tax table (art 15, tax rate).
6. There is a tax reduction only in the case of medical expenses or donations (art. 18, Tax reduction due to medical expenses and art. 19 tax reduction due to donations, see Ministerial Order 1010/2014).
7. The income deriving from paid employment and pension income, other benefits in kind that exceed the amount of three hundred (300) euro per year are included in the taxable income of natural persons (art. 13, Benefits in kind). The allotment of a business car, the benefits in kind in the form of credits, the rights to equity option and the house allotment all form part of benefits in kind. The salary payment in advance and regarding over three (3) months salaries is considered to be a credit. The final withholding tax regarding this income will start from 01.01.2015 (Law Nr. 4172, art. 72, par. 21 and art. 60, par. 1).
8. The profits from business transactions are taxed as profit deriving from entrepreneurial activity (art. 21, Profits from entrepreneurial activity). The same applies for systematic real estate sale. Every increase in property that derives from illegal or unjustified or unknown source or cause is considered as profit deriving from entrepreneurial activity and the imposed tax rate is 33% (art. 29, tax rate).
9. The provisions about the deductive and non-deductive operational expenditure undergo a fundamental change (art.22, deductive operational expenditure and art. 23 non-deductive operational expenditure). The deductive operational expenditure includes the expenditure for the business interest, that corresponds to actual transaction. These transactions must not be underpriced / overpriced, they must have already been declared in the transaction record book for this period and they can be proven with relevant documents. The interests from debenture and interbank loans were excluded in the end from the provisions regarding deductive operational expenditure. The expenditure concerning scientific and technological research deduct from business gross receipt after its rallonge by 30%. The previous law 2238/1994 had specific provisions about expenses percentage that did not deduct (for example private cars, mobile phones) and it was enriched with many explanatory circulars and court decisions. The new provisions should be as well be explained through detailed circulars, especially in terms concerning the meaning of underpricing/overpricing, how should be the division of expenses that cover personal and business needs (mobile phones, private car etc).
10. New tax rates concerning fiscal depreciation of capital assets are introduced (art. 24, fiscal depreciation). The depreciation starts the next month from its use. In case of financial leasing the lessee and the owner can equally proceed with fiscal depreciations.
11. The taxpayer is not allowed to use a different valuation method for the next four (4) years after the first tax year from the use of this valuation method (art. 25, valuation of reserve stocks and semi-finished products).
12. Doubtful debts are differently forecasted (art. 26, doubtful debts). For debts to the amount of 1.000 Euro that have not been recovered, the possibility of a relevant forecast can be built up to the percentage of 100% in case all necessary action towards the assurance of the recovery right has been taken. For debts over the amount of 1.000 Euro and for which all necessary action towards the assurance of the recovery right has already been taken, then the forecast percentage is up to 50% for over 12 months of delayed payment, 75% for over 18 months and 100% for over 24 months respectively. In this particular issue it should be clarified what consists ‘necessary action‘, due to the fact that no reference is done in the explanatory report of the law. New restrictions about the forecast of doubtful debts are introduced in cases when the counterparty has a 10% participation at least or it is under insurance or security. At this point it should be noted that there exists no limitation for the insecurity of debts until 30% in the total debit balance of the account ‘Clients’. Lastly the provisions of the Law 2238/1994, art. 31, par.1, 9th case still apply for the yet not formed forecasts until 31.12.2013 (non-verificated forecast within five years).
13. Damage transfer is possible to be put in offset procedure with business profits in the next five (5) years (art. 27, damage transfer). There exists a limitation in damage transfer in case the business ownership has changed more than 33%, unless it can be proven that this change was due to trade or business reasons and not for tax evasion. Moreover there exists no offset for damage caused abroad with profits within national territory. Damage caused abroad can only be in offset procedure with income in other state members of the European Union or the European Economic Area. This income should not be also been already exempted in the provisions of the Double Taxation Agreement that is signed and applied from Greece.
14. The income can be determined through indirect control methods (art. 28, Income determination method) according to the Income Law (Nr. 4174/2013). In case when the applicable accounting standards are not kept, then the taxation documents are not edited according to the Code of Income Tax. The same applies when the tax accrual workpapers are not submitted, after relevant invitation from the tax administration.
15. Business profits have a taxation of 26% for taxable income until 50.000 Euro and 33% for taxable income over 50.000 Euro (art. 29, tax rate). For natural persons that made their inscription in the tax authorities from the 1st of January 2013 and later, there exists a 50% discount for the next three years, presupposed that the business profits do not exceed the amount of 10.000 Euro.
16. The capital income obtained by natural persons includes participations, interests, royalties and real estate income (art. 35-40). There exists participation withholding tax 10% and hereafter there is no other tax obligation of the natural persons. At the same time the concept of participation becomes broader according to the Organisation for Economic Co-operation and Development (OECD) guidelines. An interest withholding tax 15% is imposed and hereafter there is no other tax obligation of the natural persons. There is royalties withholding tax 20% and hereafter there is no other tax obligation of the natural persons. The real estate rental income until 12.000 Euro has a tax rate of 11% and thereafter 33%. There exists no provision referring to supplementary income tax for real estate rental. The imputed income from owned or allotted property is calculated on 3% of its rateable value.
17. The income deriving from capital gain transfer has a 15% tax rate and includes the income from real estate transfer and the income from securities (art. 41-43, see Ministerial Orders 1004/2014, 1008/2014). In detail, this taxation concerns the increase in value that derives from the onerous contract for real estate or undivided shares on property rights or participations. The latter two cases should raise their value in 50% or more, from real estate or real estate contribution for coverage or capital increase. The tax is withheld from the notary. If a real estate is kept for five years and in this time no other real estate transfers occurred, then a 25.000 Euro non-taxable limit is applicable. Additionally there is a depreciation rate on the appreciation, relevant to the time a real estate is kept. The income from capital gain transfer includes the increase in value from securities transfer, if these transfers do not constitute business activity. The contribution of these securities for the coverage or capital increase is considered as transfer as well. Damage from capital transfer and offset with relevant capital gain are always possible to be transfered.
Income Tax for legal persons and legal entities
18. The law determines the tax subjects and the tax exempted legal persons (art. 45, 46). All income obtained by legal persons and legal entities are considered as business profits (art. 47, Business profits). The capitalization and the distribution of profits with no income tax for legal persons and legal entities imposed thereon are considered as business profit. The actual applicable tax rates are as follows (art. 58, Tax rate):
| Article | Tax liable legal persons | Simple Entry Bookkeeping | Double Entry bookkeeping |
| 45α | Capital Companies | - | 26% |
| 45β | Partnerships | 26% until 50.000 € 33%>50.000 € | 26% |
| 45γ | Non-profit public or private law bodies and institutions | 26% | 26% |
| 45δ | Co-operative societies and their associations | 26% until 50.000 € 33%>50.000 € | 26% |
| 45ε | Civil societies, civil law partnerships with gainful or non-profit activities, participating enterprises or dormant companies in case they exercise business or profession | 26% until 50.000 € 33%>50.000 € | 26% |
| 45στ | Joint enterprises | 26% until 50.000 € 33%>50.000 € | 26% |
| 45ζ | Other legal entities | 26% until 50.000 € 33%>50.000 € | 26% |
| 58 par.2 | Agricultural associations and producer groups | 13% | 13% |
19. New restrictions are set regarding the taxation of the received intra-group dividends by a legal person that is tax resident in Greece (art. 48, tax exempted intra-group dividends). The tax exemption prerequisites should exist together. The participation exemption according to the Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States applies for the participations received by a legal person from every subsidiary, regardless of being resident in Greece, in a Member State of the European Union or a third country, with the exemption of non-cooperative States.
20. The provisions about the undercapitalization change completely (art. 49, Undercapitalization). For the interest discount, the amount of the loans and the net position are not calculated anymore, but instead the amount of the debit interest after abstraction of the credit interest is calculated. Interest expenses up to the amount of 5.000.000 Euro per year are fully deductible (this applies for 2014 and 2015 and from 2016 the amount is reduced to 3.000.000 Euro, art. 72, par. 9 β). The excessive interest expenses are not recognized as deductible business expenses and they are transferred for discount without time limitation, in case they exceed 60% of the EBIDTA (for 2015 the percentage is 50%, for 2016 40% and from 2017 30%, art. 72, par. 9 α).
21. The significance of the connected person is broader (art. 2, par. 7) and the principle of the ‘same distance‘ principle is introduced, as well as the relevant provisions from OECD for intra-group transactions (art. 50, 51) and for business restructuring.
22. New favourable regulations are introduced. These regulations are in regard to the contribution of assets (activity branch) instead of titles, the exchange of titles, the merger and dissolution of businesses and the statutory seat transfer of a European Company (Societas Europaea - SC) or a European Cooperative Society (ECS) from Greece to another Member State of the European Union, since they have a permanent establishment in Greece (art. 52-55). The benefits described in art. 52-55 do not apply in case the mentioned actions aim at tax abuse or tax evasion (art. 56, non-applicable benefits).
23. The withholding tax is as follows (art. 64, Withholding tax) and the 300 Euro limit does not exist anymore (see Ministerial Orders 1011/2014 and 1012/2014):
| Income (Payments) | Withholding Tax Rate | Tax obligation completion |
| Participations* | 10% | YES |
| Interest* | 15% | YES |
| Royalties* | 20% | YES |
| Remunerations for technical services, administrative remunerations, remunerations for consulting services and other relevant services, independently if they were provided in Greece and the beneficiary is a natural person | 20% | NO |
| Remunerations received by contractors that undertake any kind of structure and tenants of public, municipal and communal or harbour facilities** | 3% | NO |
| Annuities paid as a periodical benefit | 15% | YES |
| Annuities paid in one-off payment until 40.000 Euro | 10% | YES |
| Annuities paid in one-off payment over 40.000 Euro | 20% | YES |
| The increase in value from real estate transfer | 15% | YES |
*Notice: According to art. 63 there are exemptions for intra-group payments.
**Notice: From the provisions‘ interpretation it comes as a conclusion that there is no withholding tax in case of a legal person.
| Withholding tax from institutions of the General Government | |
| Kind | Withholding tax rate |
| Liquid fuel and tobacco manufactures | 1% |
| Other goods | 4% |
| Services | 8% |
24. The provisions about non-cooperative and cooperative states in tax matters and about states with privileged tax regime, that consisted art. 51A of the previous Law 2238/1994 are reformulated (art. 65, non-cooperative states in tax matters and states with privileged tax regime).
25. For the first time there are new provisions about not distributed income from subsidiary legal person or subsidiary legal entity, that is tax resident in a non-cooperative state or in a state with privileged tax regime, in order to avoid tax abuse or tax evasion of the parental Greek company (art. 66, Controlled foreign companies).
26. The tax return concerning legal persons and legal entities is submitted until the last day of the sixth month from the end of the tax year. The tax payment is done maximum in eight (8) equal monthly rates. The first rate is paid along with the submission of the tax return and the other seven (7) rates until the last day of the seventh month from this submission. Nevertheless the last payment cannot be done beyond the same tax year. The payment in advance in 80% still applies for legal persons and legal entities (art. 68-71).
27. The not distributed or capitalized legal persons‘ assets in the way they are formed until the 31st of December 2013 and while not being taxed at their creation due to tax exemption according to the Law 2238/1994 - after the Code of Income Tax publication or its relevant circulars and court decisions - and in case of their distribution or capitalization until the 31st of January 2013, have an independent tax rate of 15%. By the payment of this tax there is no other fiscal obligation on the part of the legal person and its shareholders or partners. Examples for the above mentioned assets are: not taxed assets from mutual funds‘ profits or the added value due to their takeover in a higher price from the price when obtained (Law Nr. 2238/1994, art. 103, par. 1, 10th case and art. 6, par. 3, 10th case), tax free assets from sold shares that were registered in the stock market and are worth higher price from the price when obtained and Derivative Transactions at the Athens Derivative Exchange (Law Nr. 2238/1994, art. 105, par. 11 in combination to art. 38, par. 1 and 6) and lastly tax free assets that derive from the one-off income tax payment, according to the administration’s opinion (Ε.5343/29/28.05.1974 und 1072615/1079πε/Β0012/15.04.2004). Referring to it the detailed Ministerial Order 100/2014 was published. From the 1st of January 2014 and on the not distributed or capitalized assets are obligatory in offset procedure with tax recognizable damages that derived from any cause within the last five (5) years and until they are finished. In case of their distribution or capitalization they undergo an independent tax rate of 19%.
After the payment of the latter tax there exists no other fiscal obligation on the part of the legal person and its shareholders or partners. It is not allowed to update a special account for tax free assets regarding balance sheets that close from 31.12.2014 and thereafter, unless there are investment or development laws or special provisions in other laws, that determine differently.
DISCLAIMER: The goal of this publication is to give general and brief information. Under no circumstances should the present information form the base of entrepreneurial decisions without prior consultation of an expert.Gesamten Artikel lesen »
Growing Opposition to Continued Greek Austerity Measures
Publiziert am 15.Februar.2014 von Abraam KosmidisGreek Prime Minister Antonis Samaras began his six month tenure of the EU Presidency in January with a speech criticising the continued imposition of austerity measures. This has meant four years of harsh spending cuts and a tight fiscal policy, which he said the country could no longer tolerate. His is now a leading voice in the growing opposition against renewed austerity measures, which have been imposed on states in economic crisis across the EU. Greece has felt the sharp end of the EU currency and debt crisis and has already received €250 billion in bailout funds. For many leading politicians and the majority of the public alike, enough is enough.
For the Presidential handover ceremony in Athens, trouble was expected. Over 5000 police were drafted in to ensure peace was maintained and there would be no disruption. This did not stop many Greeks coming onto the streets of the city to let visiting EU officials know what they thought. Neither left nor right wing party leaders attended, but the point was made. Outside the ceremony, demonstrators and police clashed and crowds were forced back with tear gas; inside, the new EU President presented an equally clear message that Greece was exhausted by austerity and that although the government’s economic reforms were having an effect, there should now be a new agenda to stimulate growth and create jobs.
Greek Finance Minister Yannis Stournaras said: ‘Greece does not want to have any more fiscal conditionality. It is out of the question because it is already too tough.’ He spoke for many. Years of depression, mass unemployment and wage cuts that have left even those lucky enough to have a job to struggle on around a third of their former incomes, have left the country exhausted. With the news coming at the beginning of February of an unexpectedly large primary surplus, the Finance Minister has criticised the Troika’s earlier pessimistic forecasts, which had expected a €3 billion shortfall in the 2014 budget. He said that if he had agreed to the lenders’ demands for greater austerity measures, the Greek economy would now be facing ruination. Greece has worked hard to eradicate the structural problems in the economy and the huge current account deficit that had been the two major causes of the crisis, but admitted that ‘the other side of fiscal consolidation is a decline in living standards’ and that it would take some time ‘from the moment that figures improve until the moment that people will see some money in their pockets.’
Priorities and difficulties
On 15 January, Prime Minister Samaras outlined Greece’s priorities for the next six months. Measures to promote economic growth and improved social cohesion will be set in motion, and solutions to the serious problem of youth unemployment must be a part of these. The first signs of economic recovery may be visible, but one of the aims of any set of recovery measures must be the prevention of a repetition of the crisis. The Prime Minister said that the crisis and the response to it had proved that the EU can be effective, and he recognised the solidarity shown by the people of Europe. Looking towards the May 2014 European and municipal elections, he said he wanted ‘to make sure that citizens won’t vote with the bitter taste of crisis in their mouths.’ This is a serious concern, as recent polls have shown Prime Minister Samaras’ New Democracy government falling behind the opposition Coalition of the Radical Left (SYRIZA), and that it may even be in danger of fighting for second place behind the neo-fascist Golden Dawn party.
The New Democracy government’s shrinking majority in parliament has made passing some of the tough economic measures demanded by the Troika’s bailout conditions increasingly difficult, which Finance Minister Stournaras has criticised as being unrealistic: ‘The majority is very slim, so we have to be very careful. There are things that can be done and things that cannot be done.’ Official discussions of a third bailout package can start only after the May elections; but if unofficial discussions are able to show any positive signs before then, Samaras may be able to gain some ground on the SYRIZA coalition, which rejects completely the terms of the previous bailout agreements. SYRIZA’s leader, Alexis Tsipras has said he would renege on the agreement, withholding at least 60% of the debt, which would create a further crisis that could drive Greece out of the eurozone and leave it bankrupt. However, New Democracy itself has said that it cannot repay the €250 million owed to the banks, while setting aside a bill that would provide debt relief for households that have fallen into difficulties only because of the government’s austerity measures – the cuts to wages and pensions, and tax increases. This apparent insensitivity cancels out any goodwill created by any new people-friendly agenda or optimism about recovery, and does them no good in the polls.
The focus of resentment
For many of those protesters in Athens, the EU is the main architect of the social and humanitarian crisis in Greece, and German chancellor Angela Merkel as its dominant figure. Economic recovery in itself does not prompt people who have suffered years of hardship to forget their resentment against those who have managed the crisis, however successful they might be. This is a familiar scenario whether a given leader is popular or despised: the electorate will complain during the hard times, but then get rid of them after they’ve delivered success. As the US financier George Soros has said of the current situation in Europe: ‘The acute phase of the financial crisis is now over. Future crises will be political in origin.’ He sees the crisis as having crucially altered the relationship between the countries of the eurozone, from a ‘voluntary association of equal states’ to ‘a relationship between creditor and debtor countries that is neither voluntary nor equal.’ This is borne out by Chancellor Merkel’s popularity at home, where she has won a third term in office, and the increasing resentment felt towards Germany, and Merkel in particular, within the countries that have suffered the hardships of the EU bailout agreements. In an EU summit held last December, during the first week of Merkel’s new term, she found herself trying to push through a new policy for enforcing structural reform on eurozone economies against united opposition of all elected European leaders, including even her usual allies, and the plan was defeated.
Unpopularity is the price of power. Personalizing the crisis in this way may give a satisfying focus to people’s anger, and elected leaders may feel compelled to reflect this, but it is not necessarily wise politics if your focus is a better future for Europe. Merkel’s plan was seen as dictatorial, a view that was probably influenced by the power of her position. Structural reform is painful, as seen during the undoubtedly difficult years of the Greek bailout, but it has led to signs of recovery. If Merkel had been successful, the European Commission would have been empowered to police structural reforms, but it would also have partially subsidized them. Merkel’s view was that €3 billion spent on immediate changes was preferable to €10 billion spent after unnecessary delay. These changes may or may not have helped the Greek economic recovery, but it’s certain that without the support of the previous EU bailout agreements the country would be in a much worse economic position. Part of the fallout of the eurozone crisis has been the loosening of commitment to the EU and its principles by many people in the countries worse hit by the crisis – including their politicians.
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Das neue Steuerrecht in Griechenland mit Tabellen, Steuersätzen und umfassenden Erläuterungen
Publiziert am 7.Februar.2014 von Abraam Kosmidis
NEUES EINKOMMENSSTEUERGESETZ
JANUAR 2014
Im Laufe des Jahres 2013 sind die Steuergesetze in Griechenland in erheblichem Umfang reformiert worden. Das Inkrafttreten einer Vielzahl von neuen Gesetzen und Bestimmungen, die Abschaffung von veralteten Gesetzen aber auch das Fehlen von Durchführungsbestimmungen spiegeln die wesentlichen Elemente der Steuerreformen wieder.
Neues Einkommenssteuergesetz (Gesetz Nr. 4172/2013) ersetzt das Gesetz G2238/1994.
Ab 01.01.2014 gilt in Griechenland das neue Einkommenssteuergesetz (Nr. 4172/2013), welches das bisherige Gesetz G 2238/1994 ersetzt. Nachfolgend Die wesentlichen Änderungen und Neuregelungen des neuen Gesetzes werden nachfolgend zusammenfassend dargestellt:
1. steuerlicher Wohnsitz
Der Begriff des „steuerlichen Wohnsitzes“ (tax residence) wurde erstmals im neuen Einkommenssteuergesetz (Nr. 4172/2013), eingeführt und explizit definiert (Artikel 4 des Einkommenssteuergesetzes - EStG).
Danach gelten insbesondere juristische Personen bzw. Einheiten als steuerlich in Griechenland ansässig, wenn der „Ort der tatsächlichen Verwaltung“ sich in Griechenland befindet, und zwar für jede Zeitspanne innerhalb des jeweiligen Geschäftsjahres.
In Artikel 4, Absatz 4 des G. 4172/2013 (EStG) wird konkretisiert, dass „der Ort der Ausübung der tatsächlichen Verwaltung“ sich unter Zugrundelegung der tatsächlichen Umstände in Griechenland befindet, insbesondere unter Heranziehung folgender Kriterien:
a) Ort der Ausübung der laufenden / operativen Verwaltung,
b) Ort der Fassung strategischer Entscheidungen,
c) Ort der jährlichen Generalversammlung der Aktionäre oder der Gesellschafter,
d) der Buchhaltungs- und Rechnungslegungsort,
e) Ort der Abhaltung der Sitzungen des Vorstandes oder jedes anderen geschäftsführenden Vollzugsorgans.
f) Ort des Wohnsitzes der Vorstandsmitglieder oder jedes anderen geschäftsführenden Vollzugsorgans.
2. dauerhafte Niederlassung
Der Begriff der dauerhaften Niederlassung (permanent establishment) wird begrifflich in Art. 6 des EStG definiert, unter Zugrundelegung der Vorgaben in den Leitlinien der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD). Darin werden einige nicht abschließende Fallbeispiele aufgelistet, die bei Vorliegen bestimmter Voraussetzungen die Existenz einer dauerhaften Niederlassung begründen können.
3. Reduzierung der Einkommensquellen
Die unterschiedlichen Arten der Einkommensquellen werden nunmehr von ehemals sechs (6) auf vier (4) reduziert (Artikel 7, steuerpflichtiges Einkommen), konkret:
a) Einkommen aus einem abhängigen Beschäftigungsverhältnis und Rentenbezug,
b) Einkommen aus selbständiger Erwerbstätigkeit,
c) Einkommen aus Kapitalanlage und
d) Einkommen aus Wertzuwachs infolge Kapitalübertragung.
4. Abschaffung des „überlangen“ Geschäftsjahres
Die bisherige Möglichkeit der Aufnahme eines mehr als zwölf Monate andauernden Geschäftsjahres wurde durch das neue Gesetz abgeschafft (Artikel 8, Wirtschaftsjahr). Dabei deckt sich das Geschäftsjahr / Wirtschaftsjahr in der Regel mit dem Kalenderjahr ab.
Als Zeitpunkt des Einkommenserwerbs gilt ferner nach aktuellem Gesetz der Zeitpunkt, in dem der Berechtigte seinen Vergütungsanspruch begründet hat. Ausnahmsweise gilt als Zeitpunkt des Einkommenserwerbs für fällige aber nicht eingenommene Vergütungsansprüche aus einem Beschäftigungsverhältnis oder Rentenbezug, die verspätet in einem späteren Wirtschaftsjahr ausbezahlt werden, der Zeitpunkt der tatsächlichen Einnahme, sofern diese auf die jährlichen Auszahlungsbescheinigungen des Berechtigten ensprechend explizit notiert werden.
5. Einkommenssteuer bei natürlichen Personen
a) Durch das aktuelle Steuergesetz wurde eine neue Steuerskala für die Besteuerung des Einkommens von natürlichen Personen eingeführt (Artikel 15, Steuersatz).
b) Senkung des steuerpflichtigen Einkommens von natürlichen Personen wird nunmehr nur bei Vorliegen von Arztkosten oder Spenden vorgesehen (Art. 18, und 19 EStG, siehe Ministerialerlass 1010/2014).
c) Jegliche Sachleistungen, die über dreihundert (300) Euro pro Jahr liegen, werden dem steuerpflichtigen Einkommen hinzugerechnet (Art. 13, Sachleistungen). Zu den Sachleistungen gehört auch die Überlassung eines Dienstfahrzeugs, die Sachleistungen in Form eines Darlehens, das Optionsrecht auf Aktienerwerb, sowie die Gebrauchsüberlassung einer Wohnung. Ein Gehaltsvorschuss für mehr als drei (3) Monate wird als Darlehen betrachtet. Die Quellenbesteuerung dieses Einkommens wird ab 01.01.2015 beginnen (Gesetz Nr. 4172, Art. 72, Abs. 21 und Art. 60, Abs. 1).
d) Die Gewinne aus gewerblicher Tätigkeit werden als Gewinne aus Geschäftsbetrieb versteuert (Art. 21, Einkünfte aus Geschäftsbetrieb). Auch der systematische Verkauf von unbeweglichem Vermögen gilt als Geschäftsbetrieb und wird dementsprechend versteuert. Jeder Vermögenszuwachs aus illegaler, oder ungerechtfertigter, oder unbekannter Quelle bzw. Ursache wird als Gewinn eines Geschäftsbetriebes betrachtet und entsprechend mit einem Steuerersatz von 33% versteuert (Art. 29, Steuersatz).
e) Die Vorschriften über die Absetzbarkeit von Geschäftsausgaben wurden grundlegend verändert. (Artikel 22, und Art. 23 EStG). Unter den abzugsfähigen Ausgaben fallen die Aufwendungen die zu Gunsten des Geschäftsbetriebs erfolgen, die allerdings auch einem tatsächlich getätigten und nicht unter- oder überbewertetem Geschäft entsprechen, und ordnungsgemäß in den Geschäftsbüchern der jeweiligen Periode mit entsprechenden Belegen eingetragen wurden. Bei den nicht absetzungsfähigen Ausgaben, wurden schließlich die Anleihe- und die Interbankkredite von den Vorschriften über Darlehenszinsen ausgenommen. Insbesondere können Ausgaben für wissenschaftliche und technologische Forschungen von den Bruttoeinnahmen der Betriebe, erhöht um ca. 30%, abgezogen werden. Das bisher geltende Gesetz Nr. 2238/1994 sah bei Aufwendungen konkrete Prozentsätze vor, die nicht absetzungsfähig waren (z.B. Pkws, Mobiltelefone), und es wurde insoweit mit zahlreichen Auslegungs- und Durchführungsbestimmungen sowie Gerichtsentscheidungen ergänzt.
Aber auch die neu geltenden gesetzlichen Bestimmungen des ESTG bedürfen zu Ihrer Auslegung detaillierter Anwendungsbestimmungen, insbesondere in Bezug auf die Bestimmungen der Begriffe Unter – und Überfakturierung, Differenzierung der Ausgaben die sowohl persönliche als auch geschäftliche Bedürfnisse decken (Mobiltelefone, Pkws usw.).
f) Es wurden neue Steuersätze für die steuerliche Abschreibung von Anlagevermögen auferlegt (Art. 24, steuerliche Abschreibungen). Die Abschreibung beginnt danach ab dem jeweils folgenden Monat, innerhalb dessen sie angewandt wird. Im Falle eines Finanzierungsleasings (financial leasing) können steuerliche Abschreibungen neben dem Sacheigentümer auch durch den Mieter des Anlagevermögens vorgenommen werden.
g) Dem Steuerpflichtigen ist es untersagt, innerhalb der vier (4) Jahre, nach dem Steuerjahr in dem erstmals eine Bewertungsmethode angewandt wurde, auf eine andere Bewertungsmethode zu wechseln (Art. 25, Vorrats- und Halbfertigwarenbewertung).
h) Die Rückstellungsmethode für zweifelhafte Forderungen ändert sich nunmehr ebenfalls (Art. 26, zweifelhafte Forderungen). Für Forderungen bis zu 1.000 Euro, die über einen Zeitraum von über zwölf Monaten nicht eingezogen werden konnten, kann eine Rückstellung in Höhe von 100% gebildet werden, sofern die geeigneten Handlungen zur Absicherung des Beitreibungsrechtes aufgenommen wurden. Für Forderungen über 1.000 € , bei denen auch die geeigneten Beitreibungshandlungen aufgenommen wurden, beläuft sich der Rückstellungssatz auf 50%, 75% oder 100%, sofern der Zahlungsverzug mehr als 12, 18 oder 24 Monaten beträgt. In diesem Zusammenhang ist insbesondere erforderlich, dass der Begriff „geeignete Handlungen“ gesetzlich näher bestimmt wird, da die Definition auch aus der entsprechenden Gesetzesbegründung nicht erkenntlich wird. Darüber hinaus wurden einige Beschränkungen in Bezug auf die Rückstellungsbildung eingeführt, und zwar bei Forderungen gegen einen Vertragspartner mit dem ein Beteiligungsverhältnis von mindestens 10% besteht, oder die durch jegliche Form von Sicherheit oder Bürgschaft gedeckt ist.
Erwähnenswert ist an dieser Stelle, dass inzwischen keine Beschränkung für die Bildung von Rückstellungen für zweifelhafte Forderungen vorgesehen wird, die bis zu 30% des gesamten Schuldsaldos des Rechnungspostens „Kunden“ ausmachen. Schließlich wird bestimmt, dass für die bis zum 31.12.2013 gebildeten Rückstellungen, die Bestimmungen des Art. 31 Abs. 1, Fall 9 des Gesetzes 2238/1994 Anwednung finden (Nichtfeststellung der Rückstellung innerhalb von fünf Jahren).
i) Verluste können nunmehr zur Aufrechnung mit Geschäftsgewinnen innerhalb der folgenden fünf (5) Jahren übertragen werden (Art. 27, Verlustvortrag). Für den Fall, dass das Betriebsvermögen um einen Prozentsatz von mehr als 33% verändert wurde, ist eine Beschränkung des Verlustvortrags vorgesehen, es sei denn es kann nachgewiesen werden, dass die Betriebsvermögensänderung nicht zum Zwecke einer Steuerumgehung sondern aus Handels-, und Betriebsgründen erfolgte. Des Weiteren kann ein Schaden der im Ausland entstanden ist , nicht gegen im Inland erzielte Gewinne aufgerechnet werden. Der im Ausland entstandene Schaden kann gegen das Einkommen verrechnet werden, welches in andere Mitgliedsländer der der E.U. oder des Europäischen Wirtschaftsraums entstanden ist, und das nicht durch ein Doppelbesteuerungsabkommen, das Griechenland mit dem jeweiligen Land abgeschlossen hat, steuerbefreit wird.
j) Die Einnahmen werden durch mittelbare Prüfungsmethoden bestimmt, gemäß der Regelungen des Einkommenssteuergesetz (Nr. 4174/2013) (Art. 28, EStG), sofern die gültigen Rechnungslegungsstandards nicht eingehalten werden, die Rechnungsunterlagen nicht gemäß des Einkommenssteuergesetzes verfasst, oder wenn die Bücher und Belege nach entsprechender Ladung des Finanzamtes nicht vorgelegt werden.
k) Einkünfte aus dem Geschäftsbetrieb werden nunmehr mit einem Steuersatz von 26% auf steuerpflichtiges Einkommen bis zu 50.000 Euro versteuert, und mit einem Steuerersatz von 33% für das über den Betrag von 50.000 Euro hinausgehende Einkommen (Art. 29, Steuersatz). Es wird ein Steuernachlass von 50% des Steuersatzes für natürliche Personen vorgesehen, beginnend ab dem 01.01.2013 und fortlaufend für die ersten drei Jahre, sofern das jährliche Bruttoeinkommen den Betrag von 10.000 Euro nicht überschreitet.
l) Das Einkommen aus Kapitalanlage , das natürliche Personen erzielen, besteht aus Dividenden, Zinsen, Lizenzgebühren (royalties) und Einnahmen aus unbeweglichem Vermögen (Art. 35-40).
- Die Dividenden unterliegen einem Einkommensteuer-Einbehalt von 10 %, unter Ausschöpfung der dahingehenden Steuerpflicht von natürlichen Personen, wobei die Bedeutung von Dividenden sich nach den Leitlinien der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) richtet.
- Die Zinsen unterliegen einem Einkommenssteuer- Einbehalt von 15% unter Ausschöpfung der diesbezüglichen Besteuerungspflicht von natürlichen Personen.
- Die Lizenzgebühren (royalties) unterliegen einem Einkommenssteuereinbehalt von 20% unter unter Ausschöpfung der diebszezüglichen Steuerpflicht der natürlichen Personen.
- Das jährliche Einkommen aus der Vermietung von Grundstücken bis zu 12.000 Euro wird mit einem Steuersatz von 11% versteuert, und der Überschuss mit 33%. Es existiert nunmehr keine Vorschrift über die Auferlegung einer Zusatzsteuer auf das Einkommen, aus der Vermietung von unbeweglichem Vermögen.
- Das fiktive (geschätzte Einkommen) aufgrund Eigennutzung oder unentgeltlicher Gebrauchsüberlassung wird mit 3% des Einheitswertes des Grundstücks kalkuliert.
| Artikel | Betreffende juristische Personen | Einfache Buchführung | Doppelte Buchführung |
| 45α | Kapitalgesellschaften | - | 26% |
| 45β | Personengesellschaften | 26% bis zu 50.000 € 33%>50.000 € | 26% |
| 45γ | Nicht gewinnorientierte juristische Personen des öffentlichen/privaten Rechts | 26% | 26% |
| 45δ | Genossenschaften und deren Vereine | 26% bis zu 50.000 € 33%>50.000 € | 26% |
| 45ε | Gemeinschaften des Zivilrechts, Gesellschaften mit/ohne Gewinnerzielungsabsicht, Beteiligungsunternehmen oder stille Gesellschaften, vorausgesetzt sie betreiben eine wirtschaftliche Tätigkeit/ ein Gewerbe | 26% bis zu 50.000 € 33%>50.000 € | 26% |
| 45στ | Interessengemeinschaften | 26% bis zu 50.000 € 33%>50.000 € | 26% |
| 45ζ | Andere juristischen Einheiten | 26% bis zu 50.000 € 33%>50.000 € | 26% |
| 58 Abs.2 | Bauernvereine und Erzeugergemeinschaften | 13% | 13% |
| Einkommen (Zahlungen) | Steuerbehaltsatz | Ausschöpfung der dahingehenden Steuerpflicht |
| Dividende* | 10% | JA |
| Zinsen* | 15% | JA |
| Lizenzgebühren (royalties)* | 20% | JA |
| Vergütungen für technische Dienste, Verwaltungsvergütungen, Vergütungen für Beratungsdienste und ähnliche Dienste, unabhängig von der Tatsache ob die Dienste in Griechenland erbracht wurden , wenn der Berechtigte eine natürliche Person ist | 20% | NEIN |
| Vergütungen für Auftragnehmer im Bereich des technischen Bau jeder Art und Mieter von öffentlichen, städtischen und Gemeinde oder Hafenerträgen** | 3% | NEIN |
| Versicherungsleistung, die als regelmäßige Leistung entrichtet wird | 15% | JA |
| Versicherungsleistung als Einmalbetrag bis zu 40.000 Euro | 10% | JA |
| Versicherungsleistung als Einmalbetrag über 40.000 Euro | 20% | JA |
| Der Wertzuwachs bei einer Person bei Grundstücksübertragung | 15% | JA |
- *Notiz: Gemäß Art. 63 werden Befreiungen aufgrund konzerninterner Zahlungen vorgesehen
- **Notiz: Aus dem Gesetzeswortlaut ergibt sich, dass die entsprechenden Vergütungen keinem Steuereinbehalt unterliegen sofern der Bezieher eine juristischen Person ist. Es werden diesbezüglich Anwendungsbestimmungen erwartet.
| Steuereinbehaltssatz seitens der Generalregierungsstellen | |
| Art | Steuereinbehaltssatz |
| Flüssige Brennstoffe und Tabakerzeugnisse | 1% |
| Andere Güter | 4% |
| Dienstleistungen | 8% |
- steuerbefreite Rücklagen, die aus Gewinnen aus Investmentfonds , oder aus dem Mehr-Wert infolge des Verkaufs derer Anteile zu einem höheren Preis als den Erwerbspreis resultieren (Art. 103, Abs. 1, 10. Fall Gesetz Nr. 2238/1994,) ;
- steuerbefreite Rücklagen, die aus Verkaufsgewinnen börsennotierter Aktien zu einem höheren Preis als den Erwerbspreis, sowie aus Transaktionen der Derivate in der Derivaten-Börse Athen resultieren (Gesetz Nr. 2238/1994, Art. 105, Abs. 11, in Kombination mit Art. 38, Abs. 1 und 6);
- steuerbefreite Rücklagen, die aufgrund der einmaligen Einkommenssteuerzahlung gebildet wurden, gemäß der staatlichen Anweisungen (Ε.5343/29/28.05.1974 und 1072615/1079πε/Β0012/15.04.2004).
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