DT8251 - Double Taxation Relief Manual: Guidance by country: Greece: Admissible and inadmissible taxes

Admissible for credit under the agreement

• schedular or analytical tax
• tax charged on general public or private works contractors on a percentage (10 or 12 per cent) of gross receipts
• supplementary tax on income from immovable property.

Admissible for credit unilaterally

Capital Gains Tax on transfers of real property (from 1 January 1991).

Tonnage Tax (under Law 27/1975)

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Inadmissible

Tax on untaxed reserves (Law 2579/98).

Special contribution payable if the crew of a ship is insured by NAT (Greek Seafarers’ Social Security Fund).