Greece published Law No. 5135 in the Official Gazette on 16 September 2024, which abolishes and replaces stamp duty with the introduction of a new digital transaction fee at rates of up to 3.6%. The digital transaction fee applies to specified transactions, regardless of the location, as long as one of the parties involved is a tax resident in Greece or has a permanent establishment in Greece and the transaction is linked to the activity of the permanent establishment.
Different rates are s…