Foreign companies that establish a Greek subsidiary should first understand the basic corporate tax framework. Greece’s current corporate income tax rate is 22%, which applies to legal persons and legal entities under the standard domestic rules.
Profit distributions should also be reviewed carefully. Under the current domestic framework, dividends are generally taxed at 5%. For foreign parent companies, this usually means taxation first at company level and then a relatively moderate domestic dividend tax burden, although the final position may change if a double tax treaty applies or if the structure qualifies for Article 63 intra-group dividend treatment.
