The Greek parliament is considering a draft bill that provides for the introduction of group escape rules for the 30% of EBITDA interest deduction restriction. The current Greek interest restriction rules were introduced from 1 January 2019 in line with the EU Anti-Tax Avoidance Directive (ATAD), but without the optional ATAD group escape rules.
The additional rules provided in the draft bill are in line with ATAD, providing that if a taxpayer is a member of a consolidated group for accounti…