On 14 March 2019, Greece published Law No. 4603 in the Official Gazette. The Law includes, among other things, amendments to reduce the tax rates on dividends from 15% to 10% under Article 40 (Tax Rate on Gains from Capital) and Article 64 (Withholding Tax Rates) of the Greek Tax Code. The reduction applies to dividend income earned in tax years beginning on or after 1 January 2019.