You can find the list of countries with which Greece has signed a DTT in the „Withholding taxes“ section in the company summary. ARTICLE XV. – (1) The tax authorities of the Parties shall exchange information (i.e. information available to them under their respective tax laws) which, for the purposes of the application of the provisions of this Convention or for the prevention of fraud or for the enforcement of legislation, exchanges information (i.e. information available to them under their respective tax laws) which, for the implementation of the provisions of this Convention or for the application of the legislation, are contrary to the legislation with regard to the taxes which are the subject of the Convention, are necessary. All information thus exchanged shall be treated in secret and shall not be communicated to persons other than those responsible for fixing and collecting the fees which are the subject of the Convention. No information may be exchanged that would disclose trade, commercial, industrial or professional secrets or business processes. If the income remains taxable in both countries, the exemption from double taxation by the country of residence of the taxable person must be made by reference to the tax payable in the country of origin of the income. These rates are replaced by the provisions of the double taxation treaties concluded by Greece with other countries/jurisdictions. Greece has concluded double taxation treaties with 57 countries/jurisdictions (an additional double taxation treaty has been signed with Singapore, but has not yet been ratified, i.e.

not in force), in order to avoid double taxation and to allow cooperation between Greece and other tax authorities to enforce their tax laws. (a) the provisions set out in the list to this Decree have been adopted with the Greek Government with a view to granting an exemption from double taxation in respect of income tax, income tax or the levy on profits and excess taxes imposed by Greek legislation; and BulgariaA tax agreements and international conventionsSal special borders are included in the following double taxation conventions: ARTICLE XVIII. With the exception of what has been indicated, the following agreements, for each year or period during which the Agreement applies in respect of that tax, shall not affect a tax to which this Agreement applies, that is to say:- natural persons applying the alternative method of taxation, in particular, must pay a flat-rate tax of EUR 100; 000 on an annual basis, regardless of the amount of their foreign income. In the event that a parent uses equivalent provisions, he would have to pay a flat-rate tax of 20,000 euros per year. The use of these provisions may not exceed fifteen taxation years. The income from the Greek source of natural persons subject to the alternative method of taxation should be indicated in the annual income tax return and taxed according to their classification, while their foreign income is not subject to declaration and is taxed on the basis of the flat-rate tax. . . .

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