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Law Over Borders 2nd Edition Private Client Comparative Law Guide

Our Managing Partner, Magdalini (Magda) Patiti, and our Partner, Anna Triantafyllou, are proud to have contributed to the Law Over Borders 2nd Edition Private Client Comparative Law Guide.  Published by The Global Legal Post, this online resource provides an up-to-date jurisdictional comparison of the latest tax and non-tax developments for the private client profession in the...

Greek non-dom regime – more appealing than ever!

The already successful Greek non-dom regime becomes even more attractive with the introduction of new favorable provisions as regards exemptions from gift and inheritance tax. In particular, individuals falling within the Greek non-dom regime are exempt from inheritance or gift tax on movable property located abroad which they inherit or receive by way of gift....

Taxation of foreign trusts in Greece/Tax incentives for the transfer of residence of individuals to Greece

Proudly announcing that our Managing Partner, Magdalini (Magda) Patiti’s article on the taxation of foreign Trusts in Greece and the tax incentives for the transfer of residence of individuals to Greece was published in the legal journal Trusts & Trustees (Oxford University Press), November 2024 issue. Follow the link for more… https://lnkd.in/dwnvANBX

Important case law of the Greek Council of State regarding the import of funds to cover real estate deemed acquisition expenses

The Greek Council of State (Supreme Administrative Court) recently issued judgement number 2529/2022 regarding the deemed income arising following the purchase of real-estate property in Greece and how such deemed income can be justified via the import of funds in Greece from abroad. Judgement number 2529/2022 revolves around the specifics of declaring such foreign currency...

Golden Visa – New Regime

Over the past decade, the Greek regulatory framework has adopted an investment-friendly and tax-incentivising approach by attracting investments of at least EUR 250,000 into real-estate property or properties located in Greece in exchange for granting interested investors with 5-year visas (the so-called Golden Visas) with a possibility to renew for another 5 years upon expiration....

Unshell Directive

Proposed “Unshell” Directive   The European Commission has presented its proposal for a new Directive laying down indicators of minimum substance for undertakings in Member States. The proposed Directive aims to counteract the adverse effects of the COVID-19 pandemic in the European Union and intends to ensure adequate public revenues and the creation of an...

UBO Registry

UBO Registry ECJ declares the requirement of disclosing to the general public the UBO’s of corporate and other structures as infringing the Fundamental Rights of the European Union. In the landmark decision of Joined Cases of WM (C-37/20) and Sovim SA (C-601/20) the European Court of Justice proceeded to the declaration of the provision of...

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