GREECE Law and Practice Contributed by: Maria Zoupa, Daphne Cozonis, Ioanna Tapeinou and Diana Tsourapa, Zepos & Yannopoulos
9.13 Approach to Digital Services Taxation See 9.12 Digital Economy Businesses. 9.14 Offshore IP Provisions Greece imposes a 20% withholding tax on royalties paid to offshore owners in exchange for the use of IP. Rates can be reduced or eliminated if payments are made to beneficiaries in income tax treaty juris - dictions. Moreover, payments to persons residing in states deemed as non-cooperative or preferential are not deductible, unless the taxpayer proves that these expenses are incurred for real transactions and do not result in profit shifting aimed at tax avoidance or evasion.
use of computer equipment in a country for carrying out electronic commerce operations may constitute a permanent establishment. Finally, it is to be noted that Greece introduced a legal framework at the local level regarding the taxation of short-term rentals in the sharing economy through digital platforms. Greece also transposed Directive 2021/514/EU amending Directive 2011/16/EU on administrative co-operation in the field of taxation, towards imposing reporting obligations on digital plat - form operators with the aim of enabling tax adminis - trations to assess and control gross income earned from commercial activities performed with the inter - mediation of digital platforms.
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