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Greece Publishes Preferential Tax Regimes Jurisdictions List for 2023

|Approved Changes|Greece
Greece

On 9 September 2025, the Greek Public Revenue Authority (AADE) published Decision No. A. 1125 of 4 September 2025, which lists the jurisdictions considered to have preferential tax regime status for the 2023 tax year. The list is used in relation to certain tax rules, including restrictions on the deductibility of expenses incurred with residents of a listed jurisdiction. Preferential tax regimes are those with a corporate tax rate that is equal to or less than 60% of Greece's tax rate for l…

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