These rates are replaced by the provisions of the double taxation agreements concluded by Greece with other countries/jurisdictions. Greece has double taxation agreements with 57 countries/legal systems (a complementary double taxation agreement has been signed with Singapore but has not yet been ratified, i.e. not in force) to prevent double taxation and to allow cooperation between Greece and other tax authorities to enforce their respective tax laws. The above navigation area can be used to access the texts of the corresponding agreements. The tax capacity of non-Greek residents` labour income is determined by the applicable double taxation agreement to avoid double taxation (if any). The agreements between the two tax administrations in two countries are intended to allow administrations to eliminate double taxation. Under the general rule, the provisions of Greece`s double taxation agreements with other countries/jurisdictions, which may include a narrower definition of a stable institution, take precedence over the provisions of the Greek income tax code. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital taxes The rules relating to personal income tax are set on the basis of the person`s tax resident status (i.e. Greek or non-Greek tax resident).
The definition of settlement, introduced in the Greek income tax code, is broken down with the guidelines of the Organisation for Economic Co-operation and Development (OECD). The establishment is defined as the fixed place of activity by which a company`s activity is carried out in whole or in part. In 1987, a value-added tax was introduced in Greece, which is one of the main indirect taxes. The VAT rate for most goods and services is 24%; Other rates apply depending on the type of goods/services and/or geographical location. Married persons are separate from income tax, but are required to file a joint income tax return unless a tax return is filed until February 28 of the year following the year for which the return is to be filed.