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The 2010 Protocol Amending the 1983 Greece-Switzerland DTC

28/8/2011

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On 4 November 2010 Greece and Switzerland signed a revised double taxation agreement in the area of taxes on income and capital. 
The Protocol contains provisions on the exchange of information which are in accordance with the OECD standards. In addition, the protocol specifies, amongst other things, that the dividend payments to occupational benefits schemes and public bodies will be exempt from withholding tax. 
Moreover, the rate of the tax that the source state is entitled to levy on interest payments has been lowered from 10% to 7%. 
Last but not least an arbitration clause has also been adopted, which is expected to contribute to the definitive avoidance of double taxation. 

The Protocol is currently not in force; it will enter into force after the necessary procedures in both countries have been completed. 

Source: The Federal Authorities of the Swiss Confederation (www.admin.ch) - you can see the relevant announcement here. 
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Special Tax on Real Property: guidance on the form of 2011 declaration and accompanying documentation

5/8/2011

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The Ministry of Finance issued a circular (Pol. 1156/21-7-2011) providing guidance on the form that is to be used for the 2011 declaration of the Special Tax on Real Property and the list of documents that the non-resident legal entities owning real property in Greece must file.   
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Acquisition of real property in Greece and suspension of "origin of wealth" declarations

5/8/2011

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The provisions of the income tax code that impose an obligation on the buyer of real property in Greece to justify the amount spent in purchasing the property and, in case of failure to do so, to pay income taxes on the amount that is considered as unreported income, are temporarily suspended. By a recent provision included in Law 3986/2011, the parliament, in an effort to support the real estate market in Greece, adopted the suspension of the application of these provisions, not only for the acquisition of first residential property, but for the acquisition of any kind of real property in Greece. The suspension applies as from 17-12-2010 and it will last until 31-12-2013.

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