The Greek parliament is considering a draft bill submitted by the Ministry of Finance on 2 September 2024 that would abolish stamp duty and introduce a new digital transaction fee at rates of up to 3.6% on certain specified transactions. The digital transaction fee will apply 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. The digital transaction fee will be imposed on transactions carried out or concluded from 1 January 2025. Transactions concluded up to 31 December 2024 will remain subject to stamp duty.
Source Orbitax
