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Tax changes introduced by Law 4446/2016

Tax changes introduced by Law 4446/2016

Consistent with our commitment to provide current information on tax issues, we summarize below the most important tax amendments introduced by Law 4446/2016 (Government Gazette Ά 240/22.12.2016) on “Bankruptcy Code, Administrative Justice, Duties - Fees, Voluntary disclosure of undeclared income, Electronic transactions, Amendments of Law 4270/2014 and other provisions”.

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Partner, Head of Tax and Legal

KPMG in Greece

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In this edition

  • Electronic Transactions
  • Income Tax Code (ITC)
    • Tax free amount
    • Other amendments
  • Tax Procedure Code (TPC)
    • New procedural infringements
    • Transfer Pricing
  • VAT Code
  • Special Real Estate Tax (SRET)
  • Other provisions
    • Statute of limitation and others

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