The Greek Public Revenue Authority has published Circular E.2092 of 3 June 2019 on the reduction in the withholding tax rate on dividends from 15% to 10% from 1 January 2019.

The Circular clarifies that the reduction in the rate applies in respect of dividend distributions where the decision approving the distribution is made on or after 1 January 2019. Where the decision was made before 1 J…