Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019

Greece

Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012, - Or. Engl., and confirmed by a Note Verbale from the Delegation of Greece to the OECD deposited with the Secretary General of the OECD with the instrument of ratification, on 29 May 2013 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
– Personal income tax;
– Income tax on partnerships;
– Corporate Income tax;
– Withholding tax on dividends, royalties and interests;

Article 2, paragraph 1.a.ii:
Tax on profit from the sale of shares;

Article 2, paragraph 1.a.iii:
Not applicable;

Article 2, paragraph 1.b.i:
Not applicable;

Article 2, paragraph 1.b.ii
Compulsory social security contributions payable to general government or to social security institutions, established under public law;

Article 2, paragraph 1.b.iii.A
Tax on inheritance gifts and parental provision;

Article 2, paragraph 1.b.iii.B
Tax on real estate and
Special tax on real estate;

Article 2, paragraph 1.b.iii.C
Value-added tax;
Tax on luxury goods;

Article 2, paragraph 1.b.iii.D
Special consumption taxes on goods and services such as excise duties;
Duty on mobile subscription services and on card mobile phone services;
Insurance tax;
Tax on casino entrance tickets;
Special tax on television advertisements;

Article 2, paragraph 1.b.iii.E
Road tax on motor vehicles (vignette);
Registration tax on vehicles;
Luxury tax on cars;
Lump sum tax on the registration of public and private use lorries;

Article 2, paragraph 1.b.iii.F
Luxury tax on other vehicles e.g. pleasure boats;
Special tax on private pleasure boats;

Article 2, paragraph 1.b.iii.G
Real estate transfer tax;
Stamp duties;
Indirect taxes on raising of capital;
Levy on the tickets of spectacles;
Tax on playcard game tables in cafes;
Special tax on bulldozers, cranes etc.;

Article 2, paragraph 1.b.iv:
Municipality tax assessed on real estate transfer.

[Note by the Secretariat: See the text of the Appendix A available here for the list of applicable taxes with their version in Greek.]
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012, - Or. Engl., and confirmed by a Note Verbale from the Delegation of Greece to the OECD deposited with the Secretary General of the OECD with the instrument of ratification, on 29 May 2013 - Or. Engl.

ANNEX C – Definition of the term "national" for the purpose of the Convention

None provided.
Period covered: 01/09/2013 -
Articles concerned : 3

> Declaration transmitted by a letter from the Deputy Permanent Representative of Greece to the OECD, dated 8 December 2017, registered at the Secretariat General of the OECD on 14 december 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 14/12/2017 -
Articles concerned : 28

Declaration transmitted by a letter from the Deputy Permanent Representative of Greece to the OECD, dated 5 March 2018, registered at the Secretariat General of the OECD on 8 March 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 08/03/2018 -
Articles concerned : 28


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