Personal scope of application As per 02 December 2022

Are there any deviations from the Directive in defining the intermediary?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

How is an intermediary defined? Is there a differentiation between a corporate entity and an individual person?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Can a corporate tax department (or its members) within a MNE or within a group of entities qualify as an intermediary?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

How are the actions of designing, marketing, organizing, making available for implementation or managing the implementation of a tax arrangement defined?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Have the legal preconditions regarding the territorial nexus for an intermediary been implemented in accordance with the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are there any other conditions apart from those of the Directive, such as the territorial nexus of a tax arrangement to a certain Member State, which trigger a reporting obligation of an intermediary (e.g. including intermediaries from outside the EU)?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

In which cases is the relevant taxpayer obliged to report? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are there any other persons beside intermediaries or relevant taxpayers obliged to report?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are there any deviations from the Directive in defining the relevant taxpayer?

Mechanism to avoid multiple reporting

Which measures have been taken to avoid multiple reporting obligations referring to an intermediary obliged to report in several countries? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which measures have been taken to avoid multiple reporting obligations referring to more than one intermediary obliged to report? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which measures have been taken to avoid multiple reporting obligations referring to a relevant taxpayer obliged to report several countries? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which measures have been taken to avoid multiple reporting obligations referring to more than one relevant taxpayer obliged to report? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

How does the National Tax Authority expect the conditions for exemption from filing a report to be met?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Material scope of application

Are national tax arrangements subject to reporting under the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which taxes are affected? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Does the hallmark catalogue deviate from the Directive? If yes, to what extent?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which hallmarks are linked with the main benefit test?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

How is the main benefit test defined?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

How is a tax advantage defined?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are there any deviations from the Directive in defining a cross-border arrangement?

Is there a white list defining arrangements explicitly excluded from a reporting obligation? If yes, please provide details.

Are there any deviations from the Directive in defining associated enterprises?

Reporting process

When is a cross border arrangement made available for implementation (e.g. handover of contract documents)?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

When is a cross-border arrangement ready for implementation?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

When has the first step in the implementation of a cross-border arrangement been made?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which information should be included in the report? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What does the reporting process look like? Are there deviations from the Directive?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Is the entire report to be provided by the intermediary/relevant taxpayer? Who must provide the report?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What are the respective deadlines for the intermediary and the relevant taxpayer to file the report? Are there deviations from the Directive in terms of filing the information within 30 days?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Which numbers are assigned by local tax authorities to the cross-border arrangements?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What is the reporting deadline for arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020?

When is the reporting deadline for arrangements for which the event triggering the reporting obligation lies between 1 July 2020 and 31 December 2020?

When is the reporting deadline for arrangements for which the event triggering the reporting obligation lies after 1 January 2021?

Penalties

In which cases are penalties imposed?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What are the penalties?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Is a distinction made between penalties imposed on intermediaries/relevant taxpayers/other persons obliged to report?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What are the penalties in case of redundant reports? A redundant report is a report, which was filed, although there is no obligation to file one.

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Do the penalties differ with regard to incomplete, incorrect, missing or late reports? Are there any gradations?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 treated differently in the means of penalties?

Other aspects

Do already other reporting regimes on cross-border arrangements exist?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Are there any other special deviations from the Directive? 

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

What is the name of the national Tax Authority responsible for DAC6?

Do any other obligations apart from reporting a reportable cross-border arrangement exist under the national DAC6 legislation? (i.e. indication of the arrangement in the tax return)

Professional privilege/secrecy

Who is primarily obliged to report? Is there a primary reporting obligation of the intermediary or the relevant taxpayer? Is there legal privilege and in how far has it been considered for allocating the reporting obligation?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Does the reporting obligation breach a legal professional privilege under national law?

2021/06/17

Greece has not yet implemented DAC6. Moreover, Greece has not yet unveiled its proposal to introduce the DAC6 package into its landscape. There is no draft bill for public consultation. Finally, for your information, Greece is among the countries that the European Commission has sent on the 24 of January 2020 official notice regarding the implementation of DAC 6. If Greece will not follow the EC will issue a reasoned opinion.

Does the national law make reference to professional privilege or professional secrecy?

What is the difference, as per the national law, between professional privilege and professional secrecy?

To which categories of intermediaries does the professional privilege or professional secrecy apply?

In the context of the reporting obligation, under which conditions are the intermediaries entitled/obliged to make use of professional privilege or professional secrecy?

In cases in which professional privilege or secrecy applies, please describe the procedure for notification.

Does the national law provide specific conditions to waive professional privilege or professional secrecy?

Aspasia Maliagka
Tax Director- Head of Tax