North Macedonia is one of 42 countries and territories that Greece has classified as having a “preferential tax regime” for the 2024 tax year. This category includes countries where legal entities are taxed at a lower rate than the rate that would apply if they were tax residents or maintained a permanent business establishment in Greece.
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As MIA reported, the ministerial decision titled “Determination of Countries with Preferential Tax Regimes, pursuant to the provisions of paragraphs 6 and 7 of Article 65 of Law 4172/2013, for the 2024 tax year” has been published in Greece’s Official Gazette. The document bears the signatures of the Minister and Deputy Minister of National Economy and Finance, Kyriakos Pierrakakis and Dimitris Markopoulos.
The Greek ministry’s decision stipulates that a country is considered to have a “preferential tax regime” when “a legal person or legal entity is subject to tax on profits, income or capital at a tax rate equal to or lower than 60 percent of the tax rate that legal persons and legal entities would be required to pay under Greek tax legislation” if they were tax residents or maintained a permanent business establishment in Greece.
Based on this definition, the list compiled by the Greek authorities for the 2024 tax year contains a total of 42 countries and territories.
In addition to North Macedonia, the European countries included are Albania, Andorra, Bulgaria, Cyprus, Kosovo, Bosnia and Herzegovina, Montenegro, Monaco, Hungary, Ireland, Liechtenstein and Moldova.
