Greece Brings CbC Report and UTPR Safe Harbors into Force

Greece published Decision No. 29662 EX 2026 in the Official Gazette on 23 March 2026, which sets the entry into force date of the temporary (transitional) CbC Report Safe Harbor and UTPR Safe Harbor under Law No. 5100 of 2024. Law No. 5100 implemented the Pillar 2 Global Minimum Tax rules in line with the Council Directive (EU) 2022/2523 of 14 December 2022. Decision No. 29662 EX 2026 provides that the safe harbors are in force for financial years starting on or after 31 December 2023, in lin…