Introduced in 1998 and amended last in 2011
Law 2579/1998 and Law 2238/1994 as amended by Law 3943/2011.
Sale (including over-the-counter (OTC) sale(s) of listed shares)
Yes, i.e. the tax applies to the sale of shares listed on the Athens Stock Exchange.
Sales tax (for shares acquired up to 31 December 2012) applies irrespective of the seller's nationality. The tax also applies to the sale of shares listed on a foreign stock exchange, if the seller is a Greek resident.
For the sale of shares which have been acquired up to 31 December 2012 the tax due is settled each month through the brokers and is paid by the Hellenic Exchange SA. In the case of a sale of foreign-listed shares, the seller is required to remit the sales tax.
The Hellenic Exchange SA/the seller
See previous comments
Surcharges and penalties for inaccurate submission of the income tax return.
For the sale of shares acquired up to 31 December 2012, sales tax is calculated on the value of the shares sold.
Sale of shares acquired up to 31 December 2012: The sale of shares acquired up to 31 December 2012 and which are listed on ATHEX or to a foreign stock exchange is subject to a 0.2 percent tax. See also previous comments.