Greece published Law No. 4965/2022 in the Official Gazette on 2 September 2022, which contains various measures including a transitional provision on dividend payments to or from the UK. The provision includes that for the 2021 tax year:
- Dividends received by a legal entity that is tax resident in Greece from a legal entity that is tax resident in the UK are exempt from income tax, as long as the recipient holds a minimum share of 10% in the capital or voting rights of the distributing legal…