Key implementation point
Tonnage tax shipping regime: Greek flagged shipping entities have a separate effective tax analysis under GloBE.
Implementation detail
- 01 Greece enacted via Law 5100/2024, transposing the EU Directive.
- 02 Greek shipping regime (tonnage tax): standard headline CT rate is 22%, but tonnage-taxed shipping entities have specific analysis.
- 03 AADE (Greek Independent Authority for Public Revenue) issued compliance FAQ.
Enacted legislation
Ν. 5100/2024
Official sources & further reading
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