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

|Approved Changes|Greece
Greece

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…

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