The Greek Public Revenue Authority has issued Circular 1159 of 3 August 2018 on the determination of ancillary activities related to maritime transport whose revenue is eligible for the tonnage tax regime. The Circular clarifies that in addition to the main maritime activities eligible for the regime, eligible ancillary activities performed by shipowners include:
- With regard to passenger transport, the provision of accommodation, food, beverages, entertainment, retail, and other passenger c…