Greece Enacts Law Containing Various Tax Measures Including Implementation of DAC8 and DAC9

Greece published Law No. 5301 in the Official Gazette on 15 May 2026, which contains various tax measures. Some of the key measures provide for:

• The implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), establishing new reporting and due diligence obligations for crypto-asset service providers based on the Crypto-Asset Reporting Framework (CARF) developed by the OECD and the amended Common Reporting Standard (CRS) for the automatic exchange of financial account inform…