On 28 March 2022, Greece published Law No. 4916/2022, which contains various measures including the introduction of group escape rules for the 30% of EBITDA interest deduction restriction. The Greek interest restriction rules were introduced on 1 January 2019 in line with the EU Anti-Tax Avoidance Directive (ATAD), but without the optional ATAD group escape rules.
The additional rules are provided in line with ATAD by Article 56 of the law, including that if a taxpayer is a member of a conso…