Greece Gazettes Law on Exemption for Intra-Group Dividends, Extension of VAT Suspension Regime for Builders

The Greek Official Gazette Sept. 2 published Law No. 4965, amending provisions on the exemption for intra-group dividends, and extending the VAT suspension regime for builders. The law includes measures: 1) implementing a transitional provision for the conditional income tax exemption or non-withholding of income tax on intra-group dividends received by a legal entity tax resident in Greece from a legal entity tax resident in the U.K. for tax year 2021, effective Aug. 30 and subject to conditions; 2) specifying the conditions as the recipient company holding at least 10 percent of the value or number of shares, basic capital, ...