The Greek parliament approved Law 4549/2018 on 14 June 2018, which includes several amendments, including in relation to tax law. Some of the main tax-related changes include:
- New rules regarding the forfeiture of loss carryforwards upon change in ownership that include a new 50% or greater change in business activities test in addition to the 33% or greater change in direct or indirect ownership test, as well as the removal of the exemption where a change in ownership was for valid busines…