Greece published Law No. 5005 in the Official Gazette on 21 December 2022. Among other things, the law provides for the extension of the additional 30% deduction for advertising expenses. Subject to certain conditions, a 100% additional deduction was provided for 2020, a 60% additional deduction for 2021, and a 30% additional deduction for 2022. As provided by Law No. 5005, the 30% additional deduction also applies for 2023.
Click the following for a copy of Law No. 5005/2022 as published b…