Important tax amendments introduced by Law 4389/2016 | KPMG | GR

Important tax amendments introduced by Law 4389/2016 (Government Gazette 'A 94/27.05.2016)

Important tax amendments introduced by Law 4389/2016

Consistent with our commitment to provide current information on tax issues, we summarize below the most important tax amendments introduced by Law 4389/2016 (Government Gazette Ά 94/27.05.2016) on “Urgent provisions for the implementation of the agreement for achieving fiscal goals and structural reforms and other provisions”.

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In this edition

  • Income Tax
    • Taxation of dividends
  • Tax regulations concerning non-performing loans
  • Hellenic Corporation of Assets and Participations
  • Investment Vehicles
  • UREOT (Unified Real Estate Ownership Tax) / ENFIA
  • Real Estate Return (E9)
  • Indirect Taxes
    • VAT
    • Hotel/Holiday Accommodation Tax
    • Duty on cable television and duty on fixed telephony and internet
    • Tax on beer
  • Excise Duties (Special Consumption Tax and Vehicle Registration Tax)
  • Taxation on gaming gains
  • Luxury Tax
  • Assets Declaration Return
    • Penalties - Criminal Sanctions regarding Assets Declaration Return

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