Greece - The Taxation of Trusts and Foundations in Greece

• Autores: Loukas Panetsos
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 6, 2018, págs. 263-271
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article discusses the taxation of trusts and foundations in Greece, which has been clarified following the issuance of the long-awaited Circular POL. 1114/2017. Trusts and foundations are concepts unknown under Greek private law; therefore, their tax treatment is of particular interest from a comparative perspective. Although the new Circular provides a much better understanding of how these vehicles are taxed, some issues remain unresolved.