On 22 December 2016, Law 4446/2016 was published in the Greek Official Gazette, which includes a number of tax reform measures for 2017. The main measures are summarized as follows.
Voluntary Disclosure Program
A new voluntary disclosure program for undeclared income is introduced that will run through 31 May 2017. Under the program, both individual and corporate taxpayers may file an initial or amended return for undeclared amounts that should have been included in returns filed for tax y…