Question 1

What is the statutory withholding tax rate on dividends in Greece?

Accepted Answer

Under Article 64 of the Greek Income Tax Code (Law 4172/2013), dividends distributed by Greek companies are subject to a flat 5% withholding tax, which satisfies the final tax liability for non-resident recipients unless reduced by an EU Directive or Double Tax Treaty.

Question 2

What is the withholding tax rate on interest payments to non-residents?

Accepted Answer

Interest paid to non-resident entities or individuals is subject to a 15% statutory withholding tax, subject to complete exemption under the EU Interest and Royalties Directive (for qualifying affiliated EU corporations) or reduction under applicable bilateral treaties.

Question 3

What is the withholding tax on royalties and intellectual property?

Accepted Answer

Royalties paid to non-resident licensors or entities are taxed at a statutory withholding rate of 20%, reducible to 0%-10% under bilateral Double Taxation Conventions upon presentation of a valid Tax Residency Certificate.

Question 4

Does Greece exempt EU Parent-Subsidiary dividend distributions?

Accepted Answer

Yes. Under Article 48 of Law 4172/2013 transposing the EU Parent-Subsidiary Directive, dividend payments made to an EU qualifying corporate parent (holding at least 10% for a minimum continuous period of 24 months) are 100% exempt from Greek dividend withholding tax (0% WHT).

Question 5

How does a non-resident claim treaty benefits in Greece?

Accepted Answer

To claim reduced Double Tax Treaty (DTT) rates, the foreign payee must provide an official annual Tax Residence Certificate (Πιστοποιητικό Φορολογικής Κατοικίας) and complete the bilateral Claim for the Application of the Double Tax Convention form issued by the Greek Independent Authority for Public Revenue (AADE).

Payment Category	Domestic Statutory Rate	EU Directive (Qualifying)	Standard Treaty Range (DTT)	Legal Basis
Dividends (Μερίσματα)	5%	0% (Parent-Subsidiary)	0% - 5%	Art. 64 § 1(a)
Interest (Τόκοι)	15%	0% (Interest-Royalties)	0% - 10%	Art. 64 § 1(b)
Royalties (Δικαιώματα)	20%	0% (Interest-Royalties)	0% - 10%	Art. 64 § 1(c)
Management Fees	20%	0% (Non-Greek PE)	0% (Business Profits)	Art. 64 § 1(d)

Greece Non-Resident Withholding Tax (WHT) Calculator

⚙️ Payment Stream & Jurisdictional Basis

Settlement Breakdown

🏛️ Greek Statutory WHT Rates vs. Treaty Provisions (Law 4172/2013)

Engr. Muhammad Shahzad

📊 IAPR (AADE) & e-EFKA Social Security Statutory Matrix

Engr. Muhammad Shahzad