By Circular 1141/23-6-2011 the Ministry of Finance provides guidance for the application of the new regime on the taxation of dividends distributed by Greek companies, in respect to recipients that reside in a state with which Greece has signed a Convention for the Avoidance of Double Taxation on Income and on capital. The withholdong tax rates provided in the DTCs are in general lower than the current withholding tax rate on dividend payments enacted by Law 3943/2011 (21% for distributions that take place in 2011; 25% for distributions that take place from 2012 on).
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