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Tax and legal measures to address the negative effects of the occurrence of COVID-19 (coronavirus)

A special COVID-19 webpage managed by PwC experts, which provides information on the most important tax, labour and other measures taken or announced so far as a response to COVID-19 (coronavirus’) effects.

Measures adopted to address the negative effects of the occurrence of COVID-19 (coronavirus)

We hereby present the most important measures either formally adopted by a Legislative Act (LA) or announced by the Government to address the negative effects of the occurrence of COVID-19 (coronavirus).

As a general rule, to be able to benefit from these measures, businesses are obliged to maintain the same headcount.

Last update: 04 August 2021

  Measure Duration Beneficiaries Comments
New Refund of 60% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 78288 ΕΞ 2021, ΓΔΟΥ 809/2021 & A.1168/2021) For June 2021 Legal entities - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
New Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in June 2021, free of interest or surcharges.(Art. 2, LA - 11.03.2020 & A.1147.2021) The installment pertaining to June 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
  Exemption from the obligation to pay Income Tax on the amount of lost rental Income (art. 72 par. 42 of L.4172/13, as amended/inserted by art.5 L.4722/20) For all the months within 2020 and 2021 that a reduction or exemption from rent obligations applies based on provisions adopted in the context of addressing the consequences of Covid-19 Legal entities - owners who lease their property, to the extent they received reduced rent by 40% or, following an agreement with the lessee, by at least 30%, or did not receive any rent (applicable to FY2021), based on provisions adopted in the context of addressing the consequences of Covid-19.  
  Relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak. (E.2045/2020 as amended by E.2124/2020, E.2179/2020 and 2095/2021) Until 31 December 2021. Legal persons or individuals, provided, however, that such items shall be made available free of charge to beneficiaries specified in decision E.2045/2020. Based on the Commission Decision (EU) 2020/491 (as amended by the Commission Decisions (EU) 2020/1101 and (EU) 2020/1573), the measure applies to importations made from 30 January 2020 onwards.
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expire between 1 March to 30 April 2021, free of interest or surcharges. (Art.480, L.4781/2021 & Α.1100/2021) Until 30 September 2021. Businesses having specific Activity Code Numbers (ACN), in case they are holders of post-dated cheques for which the relevant suspension applies, if their total value is greater than 20% of the business' average monthly turnover in the preceding tax year.  
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expire between 1 March to 30 April 2021, free of interest or surcharges. (Art.78, L.4790/2021 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses having specific Activity Code Numbers (ACN), in case they are holders of post-dated cheques for which the relevant suspension applies, if their total value is greater than 20% of the business' average monthly turnover in the preceding tax year. Same also applies for businesses holding post-dated cheques for which the relevant suspension applies, if their total value is greater than 50% of the business' average monthly turnover in the preceding tax year, regardless of their ACN.  
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 1 January to 31 January 2021, free of interest or surcharges. (Art.28, L.4772/2021 & A.1036/2021 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses having specific Activity Code Numbers (ACN), in case they are holders of post-dated cheques for which the relevant suspension applies, if their total value is greater than 20% of the business' average monthly turnover in the preceding tax year. Additional details are provided in decision A.1036/2021.
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expire between 1 February to 31 March 2021, free of interest or surcharges. (Art.480, L.4781/2021 & Α.1080/2021 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses having specific Activity Code Numbers (ACN), in case they are holders of post-dated cheques for which the relevant suspension applies, if their total value is greater than 20% of the business' average monthly turnover in the preceding tax year. Same also applies for businesses holding post-dated cheques for which the relevant suspension applies, if their total value is greater than 50% of the business' average monthly turnover in the preceding tax year, regardless of their ACN.  
  COVID-19 vaccines authorised by the European Commission or by Member States, as well as in vitro diagnostic medical devices and services closely linked to those devices, are exempt from VAT. (art.73, L.4764/2020 & Ε.2002/2021) Until 31 December 2022. General measure.  
  One month deferral of the deadlines for the payment of all remaining installments pertaining to liabilities under a settlement scheme, free of interest or surcharges. (49250/2712/30.11.2020 & 6789/309/15.2.2021) For as long as the settlement scheme lasts. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expire between 1 November to 30 November 2020, free of interest or surcharges. Same also applies to liabilities arising from VAT returns with a filing deadline on 30 November and 31 December 2020. (Art.35, L.4753/2020 & A.1269/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses having specific Activity Code Numbers (ACN), in case they are holders of post-dated cheques for which the relevant suspension applies, if their total value is greater than 20% of the business' average monthly turnover in the preceding tax year.  
  Extension of deadlines for the payment of VAT liabilities that expired in November 2020, free of interest or surcharges. (Α.1255/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Companies whose operation is suspended by State order, having an Activity Code Number (ACN) which is included in the decision A.1255/2020. These liabilities may be repaid in 12 interest-free installments or 24 installments with an interest rate of 2.5%, from May 2021 onwards.
  Extension of deadlines for the payment of installments of tax liabilities under a settlement scheme that expired in November 2020, free of interest or surcharges. (A.1254/2020 & Α.1256/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision and the employees of such businesses. The repayment is postponed at the end of the settlement scheme.
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 1 to 30 October 2020, free of interest or surcharges. (Art. 1, LA - 11.03.2020 & A.1236/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), in case they have their seat in a regional unit included in level 4 precautionary measures for at least 14 days.  
  Introduction of a new framework for the settlement of tax liabilities, for which their payment has been suspended due to COVID-19, with favorable terms. (Art. 289 - L.4738/2020) Liabilities may be paid in 12 or 24 monthly installments starting from 31 May 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN). This framework provides for a repayment in 12 interest-free installments or in 24 installments with an extremely low interest rate of 2.5%, while the minimum monthly installment amount of the scheme is set at EUR 30. Further details, including the deadline for filing an application will be determined by a Ministerial Decision.
  Advertising expenses incurred during the tax years 2020 and 2021 are deducted at the time of their realization increased by 100% for the tax year 2020 and by 60% for the tax year 2021, under certain conditions. (Art. 11 - L.4728/2020 & E.2033/2021) Only for tax years 2020 and 2021. General measure. The advertising expenditure of the company for the year 2020 should amount to at least its equivalent for the year 2019 (prior to the issuance of turnover credit invoices). For the year 2021 said expenditure should amount to at least 105% of the year 2019 amount.
  Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, that expired between 11 March (or 1 April in some cases) to 30 April 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1053/2020 as amended by A.1062/2020 & A.1061/2020 & Art.2, LA - 30.03.2020 & A.1072/2020, A.1074/2020, A.1075/2020 as amended by A.1083/2020, A.1085/2020 and A.1086/2020 respectively & E.2046/2020 & A.1200/2020 & Art. 290, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision and the employees of such businesses. Also, natural persons - owners who lease their estate to the above mentioned. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020.  
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 11 March (or 1 April in some cases) to 30 April 2020, free of interest or surcharges. (Art. 1, LA - 11.03.2020 & A.1054/2020 as amended by A.1063/2020 & Art.2, LA - 30.03.2020 & A.1073/2020 as amended by A.1084/2020 & E.2046/2020 & A.1200/2020 & Art. 290, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020.  
  Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 1 to 29 May 2020, free of interest or surcharges. (Art. 1, LA - 11.03.2020 & A.1107/2020 & A.1200/2020 & Art. 290, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
  Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, that expired between 1 to 31 May 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1106/2020 & A.1200/2020 & Art. 290, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
  Suspension of payment of certified tax liabilities and installments, expired within June 2020. (Art. 2, LA - 11.03.2020 & Α.1147/2020 & A.1200/2020 & Art. 290, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in June.  
  Extension of suspension of VAT payment for September and October for businesses that had transactions with “Thomas Cook Group PLC” (Art. 9, LA - 11.03.2020 & Art. 103 - L. 4714/2020 & Art. 295, L.4738/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Businesses that had transactions with “Thomas Cook Group PLC”, according to the provisions of art. 2 of Law 4638/2019.  
  The VAT corresponding to construction costs for buildings, structures and construction work in general on main hotel accommodations, will be payable by the investors (taxable companies) themselves. (A.1150/2020) As of 1 July 2020. Businesses of the hotel industry. Said costs should serve the needs of the company, be directly or indirectly related to the provision of its services and their corresponding VAT should amount to at least EUR 3,000.
  VAT exemption on supply of any goods and/or provision of any services in the form of donations to cover extraordinary needs to limit the dispersion COVID-19. (L.2859/2000 Articles 7 par.2 point b-dd and 9 par.2 & A.1143/2020) For as long as it is deemed necessary. Subject to VAT suppliers.  
  VAT reduction from 24% to 13% for passenger transport, coffee and non-alcoholic drinks and the provision of services in cafes, restaurants, pastry shops etc. Furthermore, VAT is reduced to 6% for movie tickets. (Art.11 - L.4690/2020, as amended by Art.10 - L.4728/2020 & Ε.2080/2020 & ΔΕΦΚ Ε 1123676 ΕΞ 2020 & Art.11, L.4787/2021 & Ε. 2097/2021) For the period 1 June 2020 to 30 September 2021. General measure.  
  VAT on the tourist package is reduced from 80/20 (80% to 13% and 20% to 24%) to 90/10. (Ε.2080/2020 & ΔΕΦΚ Ε 1123676 ΕΞ 2020 & Ε. 2097/2021) For the period 1 June 2020 to 30 September 2021. General measure.  
  Accelerated refunds of up to EUR 30,000 for income tax and VAT for all open tax audit cases, as on 20 March 2020. (Art. 3, LA - 20.03.2020 & E.2037/2020) Promptly All legal entities for income tax and VAT refunds. All individuals for VAT refunds. Open tax audit cases covered, are those where no provisional tax assessment note has been issued.
  VAT reduction from 24% to 6% as of 20 March 2020 for products needed to protect against coronavirus and to prevent its transmission. (Art. 1, LA - 20.03.2020, as amended by Art.39, L.4753/2020 & E.2038/2020 & Ε.2152/2020 & Ε.2008/2021 & Art.10, L.4787/2021) Until 31 December 2021. General measure. It concerns masks, gloves, antiseptic solutions, wipes, soap, and ethyl alcohol, if used as a raw material by the industry for the production of antiseptics. The exact tariff headings are set out in art. 1 of LA - 20.03.2020.
Measure Expired Refund of 60% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 61940 ΕΞ 27-05-2021, Ε.2123/2021 and ΓΔΟΥ 615/2021) For May 2021. Legal entities - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure Expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in May 2021, free of interest or surcharges.(Art. 2, LA - 11.03.2020 & A.1110/2021) The installment pertaining to May 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
Measure Expired Refund of 60% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 39421 ΕΞ 2021 & 52938 ΕΞ 2021 & ΓΔΟΥ 500/2021) For April 2021. Legal entities - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in April 2021, free of interest or surcharges.(Art. 2, LA - 11.03.2020 & A.1096/2021) The installment pertaining to April 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired Refund of 60% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021 & 39421 ΕΞ 2021) For March 2021. Legal entities - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure expired Excise duty declarations can be filed by the 19th day that follows the release of the products for consumption in Greece and the payment of the corresponding taxes can be suspended up to the 20th day of the month of filing of the respective excise duty declaration. (art.59, L.4758/2020) From 04/12/2020 until 30/04/2021. Businesses operating in the petroleum products and liquefied natural gas (LNG) industries.
The relevant measure is subject to the submission of a relevant guarantee by the interested businesses (authorized warehouse keepers).
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in March 2021, free of interest or surcharges.(Art. 2, LA - 11.03.2020 & A.1056/2021) The installment pertaining to March 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in February 2021, free of interest or surcharges.(A.1029/2021) The installment pertaining to February 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired Refund of 60% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021 & Α.1030/2021) For January and February 2021. Legal entities - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent. The refund will be paid to the bank account declared in the income tax return.
Measure expired The Uniform Tax on Ownership of Real Estate Property for 2020 may be paid in 6 equal monthly installments. (Art. 82 - L.4706/2020 & E.2111/2020) Until 26 February 2021. General measure.  
Measure expired The Corporate Income Tax for FY 2019 may be paid in 8 equal monthly installments. (Art. 82 - L.4706/2020 & E.2111/2020) Until 26 February 2021. Companies having a year ending on 31 December.  
Measure expired Extension of the deadline for payment of installments of settled debts to the Ministry of Finance, as well as for the collection of these debts. (Art. 8, LA - 01.05.2020 & 94102 ΕΞ 2020/3.9.2020 & Art.37, L.4753/2020) 6 months Gambling companies whose operation has been suspended by virtue of the Decision Δ1α/Γ.Π.οικ 18149/13.3.2020. During this extension no interest or surcharges will be imposed on the amounts due. Based on art.37, L.4753/2020, these 6 installments, along with the remaining 17, may be repaid in 46 installments starting from 1 January 2021. In case of suspension of the operation of gambling companies at local or general level, the deadline for payment of any current installment is extended accordingly after the end of the settlement scheme and is paid on the first working day of the month following the last installment.
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in January 2021, free of interest or surcharges.(A.1015/2021) The installment pertaining to January 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses whose operation in January 2021 has been suspended under a state decision.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in December, free of interest or surcharges.(A.1280/2020) The installment pertaining to December 2020 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Businesses whose operation in December has been suspended under a state decision.  
Measure expired Reduction of the advance tax payment for 2021, which is required to be paid in 2020. (Art.18 - L.4714/2020 & Α.1186/2020 & Ε.2132/2020 & Art. 14 - L.4722/2020) One-off measure. Businesses showing a loss of VAT turnover in the first half of 2020 compared to the corresponding period of 2019. The applicable reduction rates are:
· 30% for a loss in the VAT turnover between 5% and 15%
· 50% for a loss in the VAT turnover between 15,01% and 25%
· 70% for a loss in the VAT turnover between 25,01% and 35%
· 100% for a loss in the VAT turnover exceeding 35%
· 50% for persons not liable to file VAT returns
· 100% for businesses active in the air transport and coastal shipping industries, as well as those active in the provision of related air and shipping services
· 100% for subject to VAT persons, carrying on business activity in the services sector, who, during the 3rd quarter of 2019, realized a percentage of more than 50% of the annual VAT turnover of the same year.
· 100% for newly established legal entities during the first 3 financial years from the commencement of their operations, or for natural persons when business income is generated for the first time.
In case of submission of an initial income tax return without calculating the reduced advance, the reduction is made by submitting an amending return for this purpose, which may be submitted until 30.12.2020.
Measure expired VAT exemption of the activities for the preparation of antiseptic items by industrial and craft enterprises on behalf of the Ministry of Health, with the right to deduct input VAT. (Art. 17 - L.4690/2020 & Ε.2087/2020) Until 31 December 2020. Businesses operating in the preparation of antiseptic items on behalf of the Ministry of Health.  
Measure expired The calculation of the Uniform Tax on Ownership of Real Estate Property will be based on the currently applicable objective values. For 2020 only. General measure. The expected new objective values will come into force in 2021.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within June 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 36 L. 4701/2020) Only for tax liabilities paid within June 2020. Businesses for whom the deadline for payment of certified tax liabilities with payment date within June 2020 is extended. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within May 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 3 L. 4690/2020) Only for tax liabilities paid within May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in March. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 31 May 2020. (A.1126/2020) Until 15 June 2020. Businesses entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Extension of the deadlines for the collection of excise duties and VAT corresponding to coffee products, in cases where the obligation of certification and collection arises until 5 June 2020. (Art. 6 L.4690/2020) For 10 days. General measure.  
Measure expired Extension of the collection of excise duties and VAT, certified by the customs authorities for coffee products, which came out of a tax warehouse in April 2020. (Art. 6 L.4690/2020 & Ε.2076/2020) Until 25 June 2020. General measure. The measure applies to documents of declaration of excise duties, which are submitted for the certification of said tax charges until 25 May 2020.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 11 to 29 March 2020, in case they have been paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 2, LA - 01.05.2020) Only for tax liabilities paid between 11 and 29 March 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment was overdue. The amount of the discount will be set off with tax liabilities that will be payable after 1 June 2020. Details will be determined by a Ministerial Decision.
Measure expired Provision of a 10-day credit period for the payment to the customs authorities of the excise duties and VAT, as well as any other relevant charge. (Art. 4, LA - 01.05.2020) Only for energy products leaving the suspension regime from 4 to 19 May 2020. Authorised warehousekeepers of energy products. For the granting of the credit, the entire debt amount must be covered by a relevant guarantee in favor of the State.
Measure expired Provision of a set off on certified tax liabilities with payment date from 1 May 2020 onwards, equal to 25% of VAT payable in April, in case the latter is paid in due time. (Art. 3, LA - 13.04.2020 & E.2056/2020 & E.2083/2020) Only for VAT payable in April. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. With the exception of companies under suspension on 26 March 2020, payment of VAT payable in March (initial deadline) is a prerequisite for the application of this provision.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 30 and 31 March 2020. (A.1068/2020 & A.1079/2020) Until 21 April 2020. Businesses entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 30 March 2020 to 30 April 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 1, LA - 30.03.2020 & Art.2, LA - 30.03.2020 & E.2046/2020) Only for tax liabilities paid between 30 March and 30 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in March. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% reduction on certified tax liabilities of April 2020, in case the remaining 75% is paid in due time. The reduction does not apply on VAT and withholding taxes. (E.2046/2020) Only for tax liabilities paid between 1 April and 30 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), as determined in April.
  Measure Duration Beneficiaries Comments
New Refund of 80% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 78288 ΕΞ 2021, GDOY 809/2021 & A.1168/2021) For June 2021 Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
New Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in June 2021, free of interest or surcharges. (Art. 2, LA - 11.03.2020 & A.1148/2021)
The installment pertaining to June 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
New Exemption from the obligation to pay Income Tax and Special Solidarity Contribution on the amount of lost rental Income (art. 72 par. 42 of L.4172/13, as amended/inserted by art.5 L.4722/20) For all the months within 2020 and 2021 that a reduction or exemption from rent obligations applies based on provisions adopted in the context of addressing the consequences of Covid-19 Natural persons - owners who lease their property, to the extent they received reduced rent by 40% or, following an agreement with the lessee, by at least 30%, or did not receive any rent (applicable to FY2021), based on provisions adopted in the context of addressing the consequences of Covid-19.  
  Special arrangement regarding the alternative way of calculating the minimum tax. (Art.36, L.4797/2021) For the tax year 2020. Individuals for whom the alternative way of calculating the minimum tax applies.  
  Special arrangement regarding the required amount of expenses with electronic means of payment. (Art.37, L.4797/2021) For the tax year 2020. All individuals and especially those affected by the pandemic.  
  Income from emplοyment in the private sector will be exempted from the special solidarity contribution. (Art. 298, L.4738/2020) Especially for the tax year 2021. All individuals earning income from employment in the private sector. If the income is determined in accordance with article 34 of Law 4172/2013, the exemption is granted if for the two (2) previous tax years the alternative method of calculating the minimum tax has not been applied.
  Introduction of a new framework for the settlement of tax liabilities, for which their payment has been suspended due to COVID-19, with favorable terms. (Art. 289 - L.4738/2020) Liabilities may be paid in 12 or 24 monthly installments starting from 31 May 2021. Employees whose contracts were temporarily suspended. Also, natural persons - owners who leased their property to affected businesses and their employees. This framework provides for a repayment in 12 interest-free installments or in 24 installments with an extremely low interest rate of 2.5%, while the minimum monthly installment amount of the scheme is set at EUR 30. Further details, including the deadline for filing an application will be determined by a Ministerial Decision.
  Suspension of payment of certified tax liabilities and installments, expired within June 2020, free of interest or surcharges. (Art.14 - L.4690/2020 & Α.1148/2020 & Α.1149/2020 & E.2141/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Employees whose contracts are temporarily suspended. Also, natural persons - owners who lease their property to affected businesses and their employees.  
  Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, expired within May 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1108/2020, Α.1105/2018 & Art. 14 L.4690/2020 & E.2141/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Employees of businesses that have been financially affected as per their Activity Code Numbers (ACN). Also, natural persons - owners who lease their estate to said businesses or their employees.  
  Suspension of payment of certified tax liabilities and installments that expired between 11 March to 30 April 2020, free of interest or surcharges.(A.1074/2020 as amended by A.1085/2020 & A.1075/2020 as amended by A.1086/2020 & Art. 14 L.4690/2020 & E.2141/2020 & Art.38, L.4797/2021 & Α.1091/2021) Until 31 December 2021. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees.  
  Provision of incentives in the form of tax deductions on the amount invested. (Art.49 - L.4712/2020 & 39937/05-04-2021) As of 29 July 2020 Individuals who contribute investment funds to start-ups (angel investors). Further details are provided in the Joint Ministerial Decision 39937/05-04-2021.
Measure expired Refund of 80% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 61940 ΕΞ 27-05-2021, Ε.2123/2021 and ΓΔΟΥ 615/2021) For May 2021. Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in May 2021, free of interest or surcharges. (Art. 2, LA - 11.03.2020 & A.1109/2021) The installment pertaining to May 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Refund of 80% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021, 39421 ΕΞ 2021 & 52938 ΕΞ 2021 & ΓΔΟΥ 500/2021) For April 2021. Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in April 2021, free of interest or surcharges. (Art. 2, LA - 11.03.2020 & A.1095/2021) The installment pertaining to April 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Refund of 80% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021 & 39421 ΕΞ 2021) For March 2021. Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in March 2021, free of interest or surcharges. (Art. 2, LA - 11.03.2020 & A.1055/2021) The installment pertaining to March 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in February 2021, free of interest or surcharges. (A.1028/2021) The installment pertaining to February 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Refund of 80% of the lost rental income. (Art.13, L.4690/2020, as amended by Art.54, L.4758/2020 and Art.27, L.4772/2021 & Α.1030/2021) For January and February 2021. Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent. The refund will be paid to the bank account declared in the income tax return.
Measure expired Refund of 1/2 of the lost rent. (Art.34, L.4753/2020 & Α.1003/2021) As of November 2020. Natural persons - owners who lease their property to affected businesses and their employees, in case they have received a reduced rent. The refund will be paid to the bank account declared in the income tax return.
Measure expired The Personal Income Tax for FY 2019 may be paid in 8 equal monthly installments. (Art. 82 - L.4706/2020 & E.2111/2020) Until 26 February 2021. General measure.  
Measure expired The Uniform Tax on Ownership of Real Estate Property for 2020 may be paid in 6 equal monthly installments. (Art. 82 - L.4706/2020 & E.2111/2020) Until 26 February 2021. General measure.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in January 2021, free of interest or surcharges. (A.1014/2021) The installment pertaining to January 2021 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Deferral of the deadlines for the payment of installments pertaining to liabilities under a settlement scheme expiring in December, free of interest or surcharges. (A.1279/2020) The installment pertaining to December 2020 shall be paid on the last business day of the month following the last installment of the existing payment schedule. Employees whose contract was suspended.  
Measure expired Income exemption from the special solidarity contribution, with the exception of employment income and income from pensions. (Art. 298, L.4738/2020) Especially for the tax year 2020. All individuals earning income, other than employment income and income from pensions. If the income is determined in accordance with article 34 of Law 4172/2013, the exemption is granted if for the two (2) previous tax years the alternative method of calculating the minimum tax has not been applied.
Measure expired Right to deduct an amount from tax liabilities with a deadline for payment from 31 July 2020 onwards, equal to 20% over 60% of the rent receivable. (Art. 13 - L.4690/2020, as amended by art. 5 - L.4722/2020 & A.1193/2020, as amended by A.1053/2021) Only for the months where a reduced rent by at least 40% was received. Natural persons - owners who lease their property to affected businesses and their employees, who have received a reduced rent by at least 40%. Except for liabilities under a settlement scheme, debts in favor of a foreign state and from recovery of state aid.
Measure expired Provision of a 2% discount on the total amount of the personal income tax liability due, provided that it will be paid in a single lump sum payment within the deadline for the payment of the first installment. (Art. 82 - L.4706/2020 & Art.97 - L.4714/2020 & Ε.2111/2020) Until 31 August 2020 for all natural persons. Especially, until 30 September for natural persons participating in legal entities that maintain single-entry books. General measure.  
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within June 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 36 L. 4701/2020 & E.2141/2020) Only for tax liabilities paid within June 2020. Individuals for whom the deadline for payment of certified tax liabilities with payment date within June 2020 is extended. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within May 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 3 - L. 4690/2020 & E.2141/2020) Only for tax liabilities paid within May 2020. Individuals eligible to receive the extraordinary financial support. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees, as determined in March. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 31 May 2020. (A.1126/2020) Until 15 June 2020. Individuals entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 11 to 29 March 2020, in case they have been paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 2, LA - 01.05.2020 & E.2141/2020) Only for tax liabilities paid between 11 and 29 March 2020. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment was overdue. The amount of the discount will be set off with tax liabilities that will be payable after 1 June 2020. Details will be determined by a Ministerial Decision.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 30 and 31 March 2020. (A.1068/2020 & A.1079/2020) Until 21 April 2020. Individuals entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Extension of the deadline for the payment tax liabilities and installments, which are due up to 31 March 2020. (A.1066/2020 & A.1078/2020) Until 21 April 2020. Individuals over 70 years old or having a disability of over 80%.  
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 30 March 2020 to 30 April 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 1, LA - 30.03.2020 & Art.2, LA - 30.03.2020 & E.2046/2020 & E.2141/2020) Only for tax liabilities paid between 30 March and 30 April 2020. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees, as determined in March. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
  Measure Duration Beneficiaries Comments
  Extension of the deadline for the filing of FY20 special real estate tax returns. (Art.15 L.3091/2002 & Art.15 L.4223/13 & A.1111/2021) Until 27 August 2021. All legal entities holding real estate in Greece as at 1st January of each year.  
  Extension of the deadline for the filing of FY20 income tax returns. (Art.30 & 31, L.4797/2021) Until 27 August 2021. All individuals and all businesses having a December 31 year-end date.  
  Extension of the deadline for foreign individuals to apply for the non-dom and the alternative taxation regimes for the year 2021. (Art.34, L.4797/2021) Until 31 May 2021. Individuals transferring their tax residence to Greece and individuals entitled to a pension that arises abroad. Based on articles 5A and 5B of L.4172/2013.
  Extension of the deadline for foreign employees to apply for the alternative taxation regime for the year 2021. (Art.35, L.4797/2021) Until 30 September 2021. Foreign employees transferring their tax residence to Greece. Based on article 5C of L.4172/2013.
  Extension of the deadline for reporting of tax documents for the purposes of information cross-checking (MYF) for the calendar year 2020. (A.1072/2021) Until 17 May 2021. Specifically for correction of divergences, until 18 June 2021. All businesses.  
  Extension of deadline for the submission of inheritance, donations and parental grants tax returns, whose deadline expired or expires between November 2020 and March 2021. (A.1276/2020 & A.1038/2021) Until 30 June 2021. All businesses.  
Measure expired Extension of the deadline for spouses to submit declarations for the filing of separate income tax returns. (Art.33, L.4797/2021) Until 6 May 2021. Married individuals.  
Measure expired Extension of the deadline for submitting Assets Declaration Returns (A.D.R.) and Financial Interests Declarations (F.I.D.) for the year 2019. (Art.59, L.4753/2020 & Art.488, L.4781/2021) Until 31 March 2021. All persons required to submit an A.R.D. and a F.I.D.  
Measure expired Extension of the deadline for submitting contracts' lists pertaining to all quarters of 2020. (A.1185/2020) Until 29 January 2021. All businesses.  
Measure expired Extension of the deadline for submitting an application for exemption from the special real estate tax. (A.1278/2020) Until 31 January 2021. Businesses and entities eligible for the exemption from the special real estate tax.  
Measure expired Extension of the deadline for submitting data and information based on POL.1033/2014. (Α.1065/2020) Until 31 August 2020. All private hospitals.  
Measure expired Extension of the deadline for the submission of a property correction statement. (Art. 10 par. 4, LA - 11.03.2020 & Art. 69 - L.4722/2020) Until 30 September 2020 All persons required to submit a statement specifying the surface or use of property for the calculation of taxes, fees and levies to first degree local authorities. Initial deadline was set to expire on 31 March 2020.
Measure expired Extension of deadline for the submission of FY19 income tax returns. (A.1156/2020 & Art.97 - L.4714/2020 & Α.1196/2020). Until 31 August 2020, at 15:00. All individuals and all businesses having a December 31 fiscal year-end date.  
Measure expired Extension of the deadline for submitting data and information based on POL.1033/2014. (Α.1065/2020) Until 31 August 2020. All private hospitals.  
Measure expired Extension of the deadline for submitting contracts' lists pertaining to the first quarter of 2020. (A.1092/2020) Until 20 July 2020. All businesses.  
Measure expired Extension of deadline for the submission of inheritance and gambling profits tax returns, as well as for donations and parental grants tax returns in cases a notarial document is not drawn up, whose deadline expires within March, April and May 2020. (A.1123/2020) Until 30 June 2020. All businesses.  
Measure expired Extension of submission of withholding income tax return for commercial ship crews. (Α.1069/2020) Until 10 April 2020. All shipping companies.  
Measure expired Extension of deadlines for the submission of capital duty and stamp duty returns whose deadline expires within March and April 2020. (A.1064/2020) For 2 months respectively. General measure. Stamp duties relating to withholding taxes, will be paid at the time the latter are also paid.
Measure expired Extension of deadline for the submission of the environmental levy for plastic bags return pertaining to the first quarter of 2020. (A.1064/2020) Until 30 June 2020. All businesses. Initial deadline was set to expire on 30 April 2020.
Measure expired Extension of deadline for the submission of lodging tax returns pertaining to records issued within February and March. (A.1064/2020) Until 29 May 2020 for records issued within February and until 30 June 2020 for those issued within March. Αll businesses in the tourism sector. Initial deadline was set to expire on 31 March and 30 April 2020 respectively.
Measure expired Extension of deadline for the submission of inheritance and gambling profits tax returns, as well as for donations and parental grants tax returns in cases a notarial document is not drawn up, whose deadline expires within March and April 2020. (A.1064/2020) Until 29 May 2020. General measure.  
Measure expired Extension of the deadline for the submission of lease agreements and short-term accommodation notifications. (A.1052/2020) Until 30 June 2020. General measure. It concerns the period from 1 February to 30 April 2020 for the first and to 31 May 2020 for the latter.
Measure expired Extension of the deadline for reporting of tax documents for the purposes of information cross-checking (MYF). (A.1051/2020) Until 30 June 2020. Specifically for correction of divergences, until 31 July 2020. All businesses. Initial deadline was set to expire on 31 March 2020.

On 23 July 2020, the Independent Authority of Public Revenues published the Circular E.2113/2020, titled ""Implementation of the provisions on tax residence and permanent establishment in accordance with Law 4172/2013 and the Double Tax Treaties' rules, and addressing of issues faced by cross-border workers in accordance with the provisions of DTTs, in the context of the crisis caused by the COVID-19 pandemic"". Below we summarise the most important points of this Circular.

The special circumstances created by the COVID-19 pandemic led to emergency measures, which, among others, include the temporary ban on entry and exit from Greece of natural persons coming from or going to areas affected by COVID-19 abroad. For this reason, for the purposes of application of the provisions of the Income Tax Code pertaining to tax residence (Article 4) and the permanent establishment (Article 6), the period from March 18 to June 15, 2020 is determined as a period of objective inability to move due to the pandemic. Therefore, this period is not taken into account for the application of said provisions.

To be noted that the period that is not taken into account may, on a case-by-case basis, be longer, as it also depends on the restrictions imposed by other countries on the entry of citizens into their territory. In this case, the taxpayer is required to invoke and provide relevant documents proving the objective inability to move, due to the COVID-19 pandemic.

Tax residence matters (natural persons)

Natural persons may have been affected by the outbreak of the COVID-19 pandemic by either temporarily staying away from their permanent residence for business or other reasons and being blocked in Greece, or after temporarily returning to Greece (country of their previous residence) due to the COVID-19 pandemic, even though they are working in another State where they have acquired tax residence.

The Circular recognizes that the normal residence of a natural person is not determined based on the specific number of days spent spent in a place but refers to the frequency and duration of the abode which forms part of the established life routine of the individuals and thus, not part of the transitional situation due to COVID -19. It ensues that the tax residence is not affected by the exceptional conditions created due to the COVID-19 outbreak and the measures taken to deal with it. Furthermore, it is clarified that the period of objective inability to move due to the COVID-19 pandemic is not taken into account when calculating the 183 days for the determination of the tax residence.

For the application of Double Tax Treaties (DTTs), given that the issue of dual residence may arise for natural persons - Greek tax residents who are remaining abroad due to the exceptional situation created by COVID -19, it is clarified that a temporary termination of the relationship with Greece as a State of residence will not result to a change of a natural person's residence, as determined by the applicable DTT rules. Furthermore, for as long as the COVID-19 pandemic lasts, a person's usual residence, which is determined by the frequency, duration and regularity of the stay which is part of the established routine of the individual's life, and not merely by the number of days spent in a State, will need to be taken into consideration.

Cross-border workers - Application of the DTT rules for the taxation of employees' compensation

As part of the measures taken by States to compensate the salaries in cases of suspension of employment contracts during the COVID-19 pandemic, it is recognised that issues of tax treatment of compensations due to cross-border workers (residing in one State but working in another) may arise. Under the above case, the cross-border worker does not provide dependent work in the source State (but instead receives a compensation in that State) resulting in either remaining unemployed in the source State or returning to the State of residence.

Therefore, it is clarified that such compensation shall be considered as severance payment due to the termination of employment relationship, which falls within the scope of employment tax provisions (as per Article 15 of the Model Tax Convention) and as such shall be deemed to arise in the State in which the employee would otherwise have worked. In the case of cross-border workers, this is the State in which the dependent work was provided before government action was taken to deal with COVID-19, so that the source State's right to tax is not affected.

Tax residence matters (enterprises)

The presence in Greece of a natural person who is participating in the management of an enterprise due to the restrictions that have been applied in the context of limiting the spread of the COVID-19 pandemic will not be taken into account for the determination of the tax residence of that enterprise. Therefore, for the determination of the place of effective management of an enterprise, the place of decision-making or day-to-day management, the meeting place or place of residence of the majority of shareholders may not be taken into consideration, as they may be equally affected by the prevailing special working conditions. However, these elements may be taken into account in terms of how they were formed before the outbreak of the COVID-19 pandemic, how they evolve during it and in any case, how they will develop after its outbreak. It is explicitly stated that the comparison of these elements in these different time periods will have an auxiliary role, when assessing an enterprise's tax residence.

In any case, enterprises should be able to prove by any appropriate means their tax residence, keeping a record of the facts and circumstances concerning their bona fide presence in a different State, which should be exclusively related to grounds of force majeure arising from the pandemic, so as not to raise any issue of change of residence.

For the application of Double Tax Treaties (DTTs), it is clarified that, if the issue of dual residence arises in relation to a Contracting State due to temporary relocation or blockade of the CEO or other senior executives due to the COVID-19 pandemic, the relevant DTT rules, which ensure that an enterprise has its domicile in only one of the Contracting States, will apply. However, since such an event is of an exceptional nature, it cannot be considered in isolation and determine the ""usual"" place of effective management and, hence, is not considered sufficient in determining an enterprise's tax residence.

Permanent establishment matters

Based on the Circular, generally, in applying the relevant DTT provisions, it is unlikely that any issues with regard to the permanent establishment determination will be raised, due to the exceptional and temporary nature of the special circumstances caused by the pandemic. However, the following clarifications are provided:

  • Provision of distance work in a State other than the State where work is normally provided (eg ""Home office""): The presence of a natural person in Greece will not be taken into account for the determination of the permanent establishment, since it has a temporary character and is due to the work restrictions arising from government directives in the context of the elimination of the COVID-19 pandemic. In any case, the existence of a permanent establishment is examined, based on the facts and circumstances of the case, which should be taken into account as a whole, considering how they were formed before, during, but especially after the outbreak of the pandemic. Enterprises should be able to prove by any appropriate mean whether they acquire / do not acquire a permanent establishment, keeping all relevant records. Furthermore, for the application of DTTs, given the exceptional nature of the COVID-19 pandemic and to the extent that distance work does not eventually become the new norm, home-based work does not lead to the creation of a permanent establishment, based on the fact that the place from which the business of the enterprise is carried on is not permanent and the enterprise does not have access to or control over that place. Retroactive assessment of a permanent establishment cannot be excluded.
  • Dependent agents: The fact that a foreigner (employer or not) temporarily assigns the power to conclude contracts on his behalf to a natural or legal person residing in Greece due to COVID-19, does not create a permanent establishment of the foreigner. Furthermore, the fact that a person, who is a foreign tax resident and qualifies as a dependent agent, is temporarily blocked in Greece due to the restrictions, does not raise the issue of creating / having a permanent establishment in Greece. To be noted that any such activity that takes place in Greece for the period from March 18 to June 15, 2020 is not taken into account. In any case, the actual facts should be taken into account in order to assess the degree of permanence of the relevant activities of the agent in Greece, possibly in comparison with the corresponding events before and / or after the pandemic crisis. Furthermore, for the application of DTTs, it is noted that distance work imposed by government directives for as long as the COVID-19 pandemic lasts cannot be linked to the ""systematic"" exercise of an employee's activities in a State, as the criterion of permanence is not met. However, this approach does not cover cases where an employee systematically entered into agreements in the name of an enterprise before the outbreak of the COVID-19 pandemic.
  • Technical projects / construction sites: Taking into account the recent relevant OECD guidelines, the intervals during which there was a temporary suspension of work due to COVID-19 are taken into account for the calculation of the minimum period for the creation of a permanent establishment in Greece. This applies irrespective of whether Greece has concluded a DTT with another State.
  Measure Duration Beneficiaries Comments
New Remote work and suspension of employers' obligation to declare in the ERGANI platform changes or modifications with respect to the employees working hour schedule ( Art. 4 LA 11.3.2020, art. 235 - L.4727/2020, Min. Decision 40000/1269/2.10.2020 Ministerial Decision 20788/610 & οικ. 26308/768/30.6.2020 & 30742/1002/28.7.2020 & 36124/1194/2020, Min. Dec.οικ. 48690/1476/25-11-2020, 52241/1567/17-12-2020, 3813/102/27-01-2021, 4012/111/27-01-2021, Min. Decision 8689, Min. Decision 13777/30-03-2021, οικ. 23182/2021, οικ. 23180/2021, οικ. 34988/2021,Αριθμ. οικ. 34988/2021, Δ1α/ΓΠ.οικ. 41332, Δ1α/Γ.Π.οικ.43319/9.7.202, Δ1α/Γ.Π.οικ.48487/30.7.2021)




9 August 2021 All businesses. Remote work system is compulsory applied at a rate of 20% on the total number of the employees. In addition, a fine of 3.000 EUR will be imposed in case of the employer's omission, to declare in the platform "ERGANI" the 20% of their employees who will work remotely, by submitting in advance the special document "4.1 DECLARATION OF REMOTE WORKING'' in the ERGANI platform. Furthermore, the employees' working schedule will be adjusted accordingly, so that all employees will arrive or leave from work every half hour and in any case within two hours, in comparison to the their normal daily working hour schedule. For the above purposes, the employers' obligation to declare in the ERGANI platform any changes or modifications to working hours, is suspended.
New Remote work (Art. 4 LA 11.3.2020, Min. Decision 13779/30-3-2021, οικ. 23180/2021, οικ. 34972/2021, Δ1α/Γ.Π.οικ.48487/30.7.2021) Up to 9 August 2021. All businesses.
Any employer may impose the system of unilateral work on its personnel
New Eligibility for special purpose paid leave in case of suspension of the operation of the educational or child care units. (Art. 4 par.3, LA - 11.03.2020, Ministerial Decision 17239/Δ1.5936, οικ. 17787/520, οικ. 19221/379, Circular 39683/1259/2020, Min Dec. 46618/8957/12.11.2020, Circular 6978/174/15-02-2021, Min. Decision 8460/Δ1.2667/24.2.2021)


Depending on the duration of the suspension of each educational unit. All working in private sector parents of children enrolled in educational units whose operation has been suspended under a state decision (subject to specific conditions). The employer shall declare - in the monthly analytical periodical statements ("APD") the total days of special purpose leave received by each employee. The salary of the employees is covered by the employer at 2/3 and at 1/3 by the state. The special purpose leave is also granted to parents with children belonging to groups with increased risk to be infected by covid-19 disease or have a severe disability of more than 70%, certified by the competent Committee and therefore, can not attend the educational process in person but only remotely. The employees who have already exhausted their the annual leave could utilize any other type of leave that they are entitled to (e.g unpaid leave, leave due to the child's sickness etc.) However, the special purpose leave should not be replaced by unpaid leave. As a final remark, and with respect to the special purpose leaves granted in March, 2021, the employer should submit until 15, April 2021 the special document form E11.1 in the ERGANI platform.
New Special state benefit of EUR 534 to artists. (Art. 121 Law 4764/2020, Min. Decision 1683/45/14.1.2021, art. 42 Law 4778/2021, 34336/2021 For April 2021. Artists that have been registered in the relevant platform until 10 January 2021 Said employees shall unilaterally submit a special application in order to receive the exceptional state benefit and be registered in the state platform named https://artandcultureprofessionals.services.gov.gr.
The employees shall further submit a special declaration on the electronic platform support employees.services.gov.gr. Once the data and information of both platforms are verified the special benefit will be deposited in the employee's bank account on a specific date, as defined by another Min. Decision.
New Criminal sanctions imposed to the employer (art. 117 Law 4764/2020)     The employer who claims and receives from the entitled employee part or the whole amount of the special state benefit provided on the art. 13 of the Legislative Act of 14.3.2020, is prosecuted and punished with imprisonment of at least six (6) months and a fine of three hundred and sixty (360) daily units, the amount of each of which (daily units) shall not be less than fourteen (14)EUR.
New Εstablishment of a special labour support mechanism, named ''SYNERGASIA'', aiming to support employers to maintain the same headcount of full time employees (art. 31 of Law 4690/2020, οικ.23103/478/13.6.2020, Circular οικ. 26400/605, law 4693/2020, Circular 39/2020 EFKA, Art. 283, Law 4738/2020, art. 112 Law 4764/2020, Αριθμ. οικ. 51083/2612/2020, 3297/110/22-01-2021, art. 40 Law 4778/2021, art. 105 &106 Law 4790/2021, L.45456/1.7.2021)

Until 30 September 2021.
Full time employees and all businesses that present at least 20% reduction of sales, in comparison to the reference month and depending upon the month of participation to the mechanism. Employers may reduce up to 50% the weekly working hours of all or part of the employees, without their employment contract being converted to a part time one. The mechanism applies for the months June - September 2021 only to full time employees on the 31st of March, 2021. Employees included in the mechanism are entitled to receive on top of their wage an additional support from the Greek state amounting to 60% of their net salary corresponding to the time where they do not provide any work. In case the net earnings of the employees, after the above adjustment, are less than the minimum statutory salary or wage, the difference is covered by the state.
The social security contributions are totally at a rate 100% paid by the state.
Employers are not allowed to terminate the employment contracts of employees who joined the mechanism and if so, such termination shall be considered null and void.
The remuneration of the employees, which corresponds to 60% of their reduced net salary corresponding to the hours they do not provide work, is paid within the first ten days of the month following the implementation of the mechanism.

The specific conditions under which each company may join the SYNERGASIA mechanism is expected to be analyzed by a new law.
New Leave request for Covid-19 check-up (art. 71 Law 4764/2020)   All employees An employee who is selected for a free COVID-19 check, in case said check is set within his/her working hours, is entitled to be absent from work for three (3) hours with the consent of his employer and without having his salary cut.

The employer shall take knowledge of the message (sms) sent to employee by the competent authority.
New Sick benefit due to Covid-19 (Press Release)   Employees suffered by Covid-19 The employees are entitled to receive sick benefit even if they did not have the time to provide the employer with the necessary medical certification. In such a case, the provisions of undue obstruction are applicable.
New Prohibition of entry into the Greek territory (Article 68, LA - 20.03.2020 & Δ1α/ΓΠ.οικ.19030/2020 & Δ1α/ΓΠ.οικ. 29837/13.5.2020 & Δ1α/ΓΠ.οικ. 36806/14.6.2020 & Δ1α/ΓΠ.οικ. 37667/16.6.2020 & Δ1α/ΓΠ.οικ. 40283/28.6.2020 & ΔΙα/ΓΠ.οικ. 41013/30.6.2020 as amended by Δ1α/ΓΠ.οικ. 42065/3.7.2020 and Δ1α/ΓΠ.οικ. 42073/5.7.2020 & Δ1α/Γ.Π.οικ. 45237/15.7.2020 & Δ1α/Γ.Π.οικ. 48292/29.7.2020 & Δ1α/Γ.Π.οικ.50680/10.8.2020 & Δ1α/Γ.Π.οικ.52842/27.8.2020 & Δ1α/Γ.Π.οικ.56428/14.9.2020, as replaced by Δ1α/Γ.Π.οικ.59628/25.9.2020,& Δ1α/ΓΠ.οικ.60583/30.9.2020, as replaced by Δ1α/Γ.Π.οικ. 66484/12.10.2020, Δ1α/ΓΠ.οικ.68304/24.10.2020, Δ1α/ΓΠ.οικ.71352/7.11.2020, Αριθμ. Δ1α/ΓΠ.οικ. 76631, Δ1α/Γ.Π.οικ.80191/12.12.2020, Αριθμ. Δ1α/ΓΠ.οικ. 959/2021, Αριθμ. Δ1α/ΓΠ.οικ. 4534, ΔΙα/Γ.Π.οικ. 10971/2021, Αριθμ. Δ1α/Γ.Π.οικ. 18279/2021 – ΦΕΚ Β΄ 1154/24.03.2021, αριθμ. Δ1α/ΓΠ.οικ. 20700 – ΦΕΚ 1311/Β΄/03.04.2021, ΦΕΚ B’ 1581/18.04.2021, ΦΕΚ B’ 1684/24.04.2021, Δ1α/ΓΠ.οικ.46216/21.7.2021 ) 29 July 2021 Third country nationals (with specific exceptions) The prohibition does not apply to the (EU) Member States’ citizens as well as citizens of Schengen Member States, including their spouses or persons with whom they have entered into a civil partnership, as well as their minor children.
New Suspension of employment contracts and granting of a special state benefit of EUR 534 (Minist. Dec. 49989/1266/4.12.2020, 49989/12664/12-12-2020, οικ. 3208/108/2021,4374/131/30.1.2021, art. 41 Law 4778/2021, οικ. 22547/2021, 28631/14.5.2021, Μin. Dec. 51320/2021, 51320/16.7.2021)

August 2021
Businesses that have been financially affected as per their Activity Code Numbers (ACN) - as reflected in the Min. Dec. 51320/2021- or their operation has been suspended under a state decision.

The measure applies to businesses that have been financially affected as per their Activity Code Numbers (ACN) or their operation has been suspended under a governmental order. The exceptional state benefit amounts to 534 EUR and corresponds to 30 days, while the exact amount of the state benefit that each employee is entitled to receive, depends on the exact dates of suspension of his employment contract. Affected businesses which unilaterally suspend the employment contracts of their employees are not allowed to terminate their employment contracts for the period of suspension, and after the suspension lapses, for a period equal to suspension. In case of termination, this will be considered null and void. On the other side, businesses that their operation has been suspended under a governmental order should maintain the same headcount during the suspension period. The term "same headcount" refers to the remaining employees at the end of the suspension, including any new hirings (Circular Ministry of Labor No. 3541/80/2021). Especially, for August 2021 the suspension applies to employees that have been recruited up to 31.3.2021. Further details are elaborated in the relevant Min. Decisions
New Payment of proportion of leave compensation. (Government announcement) During the period of suspension. Employees of hotels which are operating 12 months per year, whose employment contracts are suspended. The payment of the proportion of leave compensation is calculated at 2/25 per month of suspension and the basis of calculation amounts to EUR 534 per month.
  Suspension of deadlines for payment of social security contributions pertaining to February and March 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ΄/οικ. 13412/327/27.3.2020, Δ΄/οικ. 18268/583/2020, Δ.15/Δ'/οικ.18269/584/3.6.2020 Δ.15/Δ'/οικ.37620/1493/2020, art. 44 Law 4778/2021) The payment of said contributions will be made by 31 December 2021. Freelancers, self-employed and individual business owners. After the expiration of the new extension, the aforementioned social security contributions might be subject to a partial arrangement of up to 48 monthly installments with an interest rate of 2.5%,or 24 interest-free monthly installments. In both cases, the minimum monthly installment shall be not less than 50 euros.

  Suspension of deadlines for payment of social security contributions pertaining to April and May 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ'/οικ.21552/681/26.6.2020, Δ15/Δ'/οικ. 16486/500/2020 Δ.15/Δ'/οικ.37620/1493/2020, Press Release) The payment of said contributions will be made by 31 December 2021. Freelancers and self-employed individuals that have been financially affected as per their Activity Code Numbers (ACN). After the expiration of the new extension, the aforementioned social security contributions might be subject to a partial arrangement of up to 48 monthly installments with an interest rate of 2.5%,or 24 interest-free monthly installments. In both cases, the minimum monthly installment shall be not less than 50 euros.

  Suspension of deadlines for payment of social security contributions pertaining to February and March 2020. (Art. 3, LA - 11.03.2020 & Art.2, LA - 30.03.2020 & Δ.15/Δ'/οικ. 13226/325 as amended by Δ.15/Δ’/οικ.13937/337, Δ.15/Δ'/οικ.37618/1492/2020, Press Release) The payment of said contributions will be made by 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year. After the expiration of the new extension, the aforementioned social security contributions might be subject to a partial arrangement of up to 48 monthly installments with an interest rate of 2.5%,or 24 interest-free monthly installments. In both cases, the minimum monthly installment shall be not less than 50 euros.

  Suspension of deadlines for payment of social security contributions pertaining to April 2020. (Art. 3, LA - 11.03.2020 & Art.2, LA - 30.03.2020 & Δ.15/Δ'/οικ.16484/499 & Δ.15/Δ'/οικ.18045/576, Δ.15/Δ'/οικ.37618/1492/2020, Press Release)
The payment of said contributions will be made by 31 December 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. After the expiration of the new extension, the aforementioned social security contributions might be subject to a partial arrangement of up to 48 monthly installments with an interest rate of 2.5%,or 24 interest-free monthly installments. In both cases, the minimum monthly installment shall be not less than 50 euros.

  Special leave due to sickness of employees children (art. 16 - L. 4722/2020)   Employees with children in specific educational units or with children with disabilities, without a maximum age limit. Such leave is being granted for fourteen (14) days or more, if this is certified by a doctor or if the child is hospitalized. The remuneration of the employees in the private sector is covered at 2/3 by the employer and at 1/3 by the state, while the remuneration of the employees in the public sector is totally covered by the state.
  Unilateral decision of the employers to impose remote working to their employees or where remote working is not feasible to occupy their employees for one (1) additional hour every day further to their daily working schedule (art. 15 - L. 4722/2020) From 1 September 2020 Employers whose employees are put into restriction due to COVID-19 precaution measures. The measure is applicable to employees who have been put into precaution restriction due to Covid-19 for 7 or 14 days.
In case the employer opts to employ the employees for one (1) additional hour, such hour shall not be considered as overwork or overtime.
The employer shall pay the total amount of the employees monthly salary and social security contributions.


  Special maternity and take care leave during the suspension of the employment contract (Circ. οικ. 29056/938) The suspension period Parents employees whose employment contract is suspended either unilaterally by the employer or under a States decision
In the event that the granting of the parental leave falls within the period of suspension, then it is transferred on the date of activation of the employment contract, after the end of the suspension.
Finally, the suspension of granting the parental leave does not affect the employees right to special maternity leave.
  Financial support of employees who were on any type of legally provided leave (art. 34 of the Law 4690/2020) From 1 May 2020 until the end of the suspension of business's operation Employees who were on any type of legally provided leave during the period which the operation of the business was suspended under a state's decision. Employees of businesses whose operation was suspended under a state's decision and were excluded from the exceptional state benefit, on condition that their leave ended during the suspension of the business' operation,are now entitled to receive the exceptional state benefit of 534 EUR from 1 May 2020 and until the date on which the specific business will be operating again.
  Revocation of suspension of employment contracts for emergent, non-deferred operational needs. (Circular no.14676/253/2020 and Ministerial Decision 17239/Δ1.5936) During the suspension period. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Such revocation may take place either in case of closure by an order of a State decision or to affected businesses based on their ACN and only to cover extraordinary, urgent, non-deferred needs for reasons of public interest, or to cover extraordinary and non-deferred business needs in general. The employer shall declare to the ERGANI platform the work provided prior to the application of such measure. The suspension period of 45 days is extended respectively to the days of work provided. For the work provided, the employer shall remunerate the employees and submit the special form "DECLARATION OF TEMPORARY REVOCATION OF SUSPENSION OF THE EMPLOYMENT CONTRACT FOR EXTRAORDINARY AND NON-DEFERRED BUSINESS NEEDS" to the ERGANI platform.
  Adjustment of working with operating hours. (art. 13 - LA 01.05.2020) To be determined. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Such adjustment of employees' working hours is carried out on condition that the type of employment contract shall not be changed (e.g. from full time to part time).
  Fine of EUR 1,200 per employee. (14675/469/07-04-2020)

For as long as the measures to counteract the coronavirus last. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. The fine of EUR 1,200 shall be imposed in case a) an employee is employed although his employment contract is unilaterally suspended by an affected business, or b) the operation of the business has been suspended under a state decision and the employee is required to work and c) the employer (affected business) breaches the law provisions regarding the exceptional remote working of employees whose employment contract is unilaterally suspended.
  Ability to transfer staff to other companies within the same group, following a relevant intra company agreement. (Art. 10, LA - 20.03.2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020)
For as long as the measures to counteract the coronavirus last.
Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Group entities that are implementing such measures are required to maintain the same total headcount prior to the transfer. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI platform, the special document named "FORM 4.4 PERSONNEL TABLE FOR THE TRANSFER OF PERSONNEL TO UNDERTAKINGS WITHIN THE GROUP'', within the first 10 days of the month following the one of the implementation of the transfer. Especially for March, such obligation is extended up to the first 10 days of May, 2020
  Remote working for employees whose employment contract is suspended based on their employers' decision. (Art. 4, LA - 12998/232/2020, chapter A.2) During the suspension period. Employees whose employment contract is suspended because their employer opted to do so. Businesses that are affected based on their ACN can agree with their employees, whose contract is suspended the provision of remote working only for temporary business needs and on condition that only up to 10% of the employees whose employment contract is unilaterally suspended will work remotely. This remote working must be declared in the ERGANI Platform prior to its commencement and is paid by the employer proportionally based on the gross salary of the specific employee. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI Platform, the special document named "FORM 4.2 DECLARATION OF TEMPORARY REMOTE WORKING''.


  Eligibility for special leave or part-time work without deduction from pay. (Art. 5, LA - 11.03.2020) For the period of suspension of the operation of the educational units which their children attend. All working in public sector parents of children enrolled in educational units whose operation has been suspended under a state decision (subject to specific conditions). The conditions and further details are set out in art. 5 par. 3 of LA - 11.03.2020.
Measure expired Employees belonging to vulnerable groups may work remotely upon their request. (Art. 2 - LA 11.3.2020, art. 8 - LA 22.08.2020, art. 21 - L. 4722/2020, Min. Decision 37095/1436/17.9.2020 & 39363/1537/30.9.2020, 5648/120/5-2-2021, 10602/226/8-3-2021, 31898/25.5.2021)

31 May 2021 Employees belonging to vulnerable groups and all businesses. In case remote work cannot be provided, the employer may unilaterally suspend the employment contracts of the employees belonging into vulnerable groups.Τhese employees are entitled to receive the financial support of 534 EUR, corresponds to 30 days, and full social security contribution coverage by the state.The process of payment is elaborately stated in the 17788/346/2020 Min. Decision.

Further, the exact employees' categories belonging into the ''vulnerable groups'' are elaborately stated in the 37095/1436/17.9.2020 Min. Decision. The certification that the employee belongs to a high or intermediate risk group could be made:

(a) by the treating doctor of a relevant specialty; or
(b) by any doctor of a relevant specialty (public or private) for special cases such as chemotherapy, radiotherapy etc.
Measure expired Transfer of employees annual leave. (Circular 49500/1498/2020, Min Decision 8460/Δ1.2667/24.2.2021, art. 69 L. 4756/2020) Until 30 June 2021.   The measure applies to all businesses whose employees' employment contracts have been suspended from March 2020 until 31 December 2020 continuously or intermittently. Said businesses are eligible to transfer all or part of the annual leave of 2020 of their respective employees until 30 June 2021. In effect to the above, the special document E.11, evidencing the employees annual leave entitlements might be submitted to the ERGANI platform until 31 July 2021, accordingly.
Measure expired Coverage of employers social security contribution in the tourism accommodation by the state (art. 37 Law 4778/2021, Press Release) Up to 30 June 2021. Employers in the tourism accommodation operating 12 months per year. Coverage of employers social security contributions in the tourism accommodation sector, corresponding to the period from September to December 2020, provided that they will evidence a significant turnover reduction of at least 70% compared to the corresponding period of 2019.

For employers with a relevant significant turnover within the period from April to December 2020, the respective social security contributions covered by the state will refer to the period from 1 January 2021 to 31 March 2021.

Measure expired Extension of granting of the unemployment benefit. (Min. Decision 8534/279/24.2.2021) For 2 months. Unemployed / long-term unemployed individuals Unemployment benefits are further extended by 2 months for those whose unemployment benefit expired within the first two months of 2021.
Measure expired Additional salary paid to the employees on top to the exceptional state benefit of EUR 800. (Art. 4, 12998/232/2020, chapter A.2) During the suspension period. Employees whose employment contract is suspended because their employer opted to do so. Employers may pay additional discretionary amounts, on top of the EUR 800 EUR, and in any event up to the amount of their gross remuneration. For this extra amount, a monthly payroll statement ("APD") shall be submitted and the social security contributions corresponding to that extra amount will be deducted from the state budget (which will cover the remaining contributions).
Measure Expired Easter bonus (art. 47, L.4790/2021)   Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision.
The amount of the Easter allowance, corresponding to the period of suspension of the employment contract, and the respective social security contributions will be paid the state directly to the employees, whose employment contract is suspended within the period from the 1st.1.2021 until 30th.4.2021.
Μeasure expired General Meetings of the employees trade unions and employers organisations by digital means (art. 118 Law 4764/2020 31 March 2021 All employees trade unions and employers organisations, as analytically stated in the respective Law Exceptionally and until 31.3.2021, the General Meetings of employees trade unions, employers' organizations and all unions stated in the respective article, may be announced and conducted using the most appropriate digital means of remote participation of their members.

The relevant decisions of the General Meetings are also made by using the same digital means, in compliance with the other statutory provision or provisions stated in the Articles of Association.
Measure Expired Extension of the term of the administrative boards of the trade unions of employees and employers (LA 13.4.2020, art. 12) / art. 28 of the Law 4690/2020, art. 25 of the law 4722/2020) Up to 31 December 2020 Administrative boards of employees' and employers' trade unions  
Measure Expired Suspension of employment contracts (Law 4690/2020, οικ. 23102/477/12.6.2020, οικ. 33294/817/19.8.2020, οικ. 34236/860, 1/09/2020 Announcement of the Ministry of the Labor Affairs, art. 19 - L. 4722/2020) October 2020 Businesses in the tourism, seasonal or non-operational, transport, food,
and beverage and sports according to their ACN number, as it is defined by the Ministry of Economic Affairs
Said businesses may suspend or extent the suspension of employment contracts that have been already suspended or suspend for the first time the employee's employment contracts.Such measure is valid for a period of thirty (30) days and in any case up to 31.10.2020.The measure may apply gradually for part or all the staff.

Employment contracts that have been suspended before the 15th of September 2020 (date of publishing the law), may be suspended again up to 31.10.2020.
Said businesses are obliged to maintain the same number of employees and under the same capacity for thirty (30) days after the suspension. In case of termination of an employment contract, this will be considered null and void.

The suspension includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period, unless there is an objective reason to the opposite, as in the case of companies which are of seasonal nature. Certain regulations for fixed-term employment contracts are thoroughly stated in Decision οικ. 34236/860.

Said businesses may also temporarily suspend the employment contracts of these employees in order to cover temporary, urgent and inelastic needs, as defined in Art. 12 of the 1.5.2020 Legislative Act (A '90) or join the special support mechanism named ''SYNERGASIA for the employees whose employment contract is not suspended or the suspension has been revoked.

In this case, the employees are entitled to receive the exceptional state benefit of 534 EUR which corresponds to 30 days of suspension. The exceptional state benefit and the relative social security contributions are totally covered by the state.
Measure Expired Financial support of EUR 534, granted to specific employees' categories (LA 14.3.2020, art. 20 - L.4722/2020) 1.9.2020 - 31.10.2020 Guides and tourist escorts Said employees' categories are entitled to receive the exceptional state benefit of 534 EUR, corresponds to one (1) month and full social security contribution coverage by the state, on condition that they are not employed in another employer or receive an unemployment benefit.
For the payment of the special support benefit, the employees submit the statement of law 1599/1986 (AD 75) on the electronic platform ''support employees.services.gov.gr''.
Measure Expired Support measures regarding seasonal employees (art. 32, of the Law 4690/20, οικ. 23102/477/12.6.2020, οικ. 25480/755/24.6.2020, οικ. 27963/853, art. 21 - L. 4722/2020) From 1 June 2020 to 30 September 2020 Main and non main touristic seasonal accommodations and hotels which re-hired seasonal employees, and businesses which re-hired drivers of touristic buses, who were employed in 2019, as well as, businesses in the above categories which are not yet operating. Said employers may suspend the employment contracts of part or all of these employees for the period from 1.6.2020 to 30.9.2020. In this case, the employees are entitled to receive the exceptional state benefit of 534 EUR till September 2020. To receive such benefit the employer shall submit a declaration to the ERGANI platform, while the employees shall submit their declaration to the platform support employees.services.gov.gr.

In case the above mentioned businesses reach certain rates of occupancy, they are obliged to revoke permanently the suspension of their employees contracts, who may then join the special support mechanism named ''SYNERGASIA'' (applicable only for the employees whose employment contracts are not suspended or their suspension is revoked). Employers who apply the above are not allowed to terminate employees' employment contracts for the period from 1.6. 2020 to 30.9 2020, and if so, such termination shall be considered null and void.

Τhe employers may also temporarily suspend the employment contracts of these employees in order to cover temporary, urgent and inelastic needs, as defined in Art. 12 of the 1.5.2020 Act of Legislative (A '90) and in any case after their re-employment. In this case, the employers are obliged to submit in the PS. ERGANI the special document "DECLARATION OF TEMPORARY REVOCATION OF THE SUSPENSION OF THE EMPLOYMENT CONTRACT FOR EXTRAORDINARY AND NON-DEFERRED BUSINESS NEEDS", in any case before the extraordinary work takes place.

Further to the above, seasonal employees who were employed during the summer tourist season of 2019 are entitled to special purpose compensation attributed by the state, on condition that;
a. they are not re-hired by the same employers and they do not have employment contracts with other employers or
b. they are re-hired by the employers, but the latter decided to close their businesses due to Covid-19 circumstances


In addition to the above, the employment contracts of the employees of businesses which will not yet operate are automatically suspended.

The APD for the period from 1 June 2020 to 20 September 2020 is submitted until 31.12.2020. The same applies to the payment of the social security contributions correspond to the above period. More specifically, the social security contributions for the entire period of suspension, are calculated on the financial benefit of 534 EUR, for each month of suspension and are covered at a rate of 100% by the State.

After October 1, 2020, the above beneficiaries of the special financial support are considered to have been dismissed automatically, without any other action of termination of the contract required by the employer and the Ministry of Labor Affairs is responsible to inform OAED.
Measure Expired Provision of extraordinary financial support to employees as well as full social security coverage. (Art. 11 par. 2B, LA - 20.03.2020 & 13031/Δ1.4551 & 12997/231/2020 & 12998/232/23-3-2020) For as long as their employment contract is suspended. Employees whose employment contract is suspended, either because of the prohibition on operation of a business ordered by state order or because their employer opted to suspend their employment contract, as well as employees whose employment contract has been terminated from 1 to 20 March 2020. This extraordinary financial aid can not be seized, is tax-free and can not be offset against any debt. The social security coverage will be calculated on the nominal salary of the employees.The financial support will amount to EUR 800 and covers the period from 15 March 2020 to 30 April 2020.
Measure Expired Reduced working hours of parent employees (art. 35, of Law 4690/2020 During the school year 2019 - 2020 Employees who are also entitled to special purpose leave of the art. 4 of the LA 11.3.2020 Such employees may agree with their employer to work on a reduced daily working schedule up to 25% without reductions to their salary. In this case they will be employed on other working days further to their ordinary working schedule, in order to cover the reduced hours, and without such work being considered as overwork or overtime.

Further details are expected to be published soon via new Ministerial Decisions.
Measure expired Suspension of employers' obligation to declare in the ERGANI platform changes or modifications to working hours, as well as additional work and legal overtime. (Art. 4 par.1, LA - 11.03.2020 & 12338/Δ1.4372/2020, Ministerial Decision 20788/610) Up to 15 June 2020 All businesses. These notifications will be submitted in the aggregate in the first 10 days of the month following the one during which the work was provided, by submitting the new E4 and E8 special purpose forms. From 16 June 2020 onwards, the employer's obligation to declare any changes or modifications to working hours, additional work and legal overtime the latest prior to its realization by the employee, according to art. 36 of the Law 4488/17, is reinstated.
Measure expired Provision of a 25% reduction on social security contributions pertaining to February, March, April and May 2020 in case they are paid in due time. (Art.18, LA - 30.03.2020 & Δ.15/Δ’/οικ.13994/339/3.4.2020 / art. 27 part' c of Law 4690/2020)   Freelancers, self-employed and individual business owners. This measure does not apply in case said individuals opted to suspend the social security contributions payment based on the provisions of Art.8, LA - 20.03.2020.
Measure expired Employers may unilaterally designate staff as safety personnel for the operation of their business. (Art. 9, LA - 20.03.2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020, art. 31, par. 9 of Law 4690/20) As of 15.6.2020, the measure ceases to apply. Businesses that have been financially affected as per their Activity Code Numbers (ACN) or their operation had been suspended under a state decision and such suspension is now lifted. Each employee may work for a minimum of 2 weeks within a reference period of 1 month, continuously or intermittently. The measure shall apply to at least 50% of staff. The employer who applies such system is required to maintain the same headcount at the time of entering such operation. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI platform, the special document named "FORM 4.3 PERSONNEL TABLE FOR SAFETY OPERATION PERSONNEL'', within the first 10 days of the month following the one of the implementation of the measure.Especially for March, such obligation is extended up to the first 10 days of May, 2020 .
Measure expired Ability to suspend the employment contracts of up to 60% of the contracts that are already suspended. (art. 10 - LA 01.05.2020 & οικ.17788/346/8.5.2020, Circular οικ. 19221/379) Up to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation had been suspended under a state decision and such suspension is now being lifted. The maximum period of suspension is 30 days and in any case not beyond 31 May 2020. In case of exceeding the above percentage, the employer shall pay the salaries of the excess suspended employees. In the event that the calculation of the above percentage results in a decimal number of 0.50 and above, a rounding up is performed.In the case of one employee his/her contract may also be suspended.

Such businesses may apply the measure gradually for a different number of employees and always up to 60%. For affected businesses, the extension of the suspension of employees' contracts concerns only those whose initial suspension took place up to 17 April, 2020.

The above employees are entitled to receive financial support by the State depending on the days of suspension. The total amount of the financial support is EUR 534 for 30 days or EUR 17.8 for each day of suspension. Dismissals are prohibited for as long as such measure is applicable and for 45 days after the ceasing of the extension of the suspension. If any dismissal takes place, it shall be considered null and void.


The extension of suspension includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period, unless there is an objective reason to the opposite, as in the case of companies which are of seasonal nature (eg. winter theaters, ski resorts, etc.) or in cases where the employment no longer serves any operational needσ οf the employer (eg school bus drivers etc.).
Finally, certain exceptions regarding the accomplishment of the 60% are specified within in the law.
Measure expired Ability to revoke the suspension of the employment contracts. (art. 11 - LA 01.05.2020 & οικ.17788/346/8.5.2020, οικ. 19221/379) Up to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation had been suspended under a state decision and such suspension is now being lifted. Businesses whose operation was suspended and they are now operating again may revoke the suspension of the employment contracts for at least 40% of the employees. Affected businesses may do so, on condition that said employment contracts had been suspended for at least 15 days. However, certain exceptions regarding the percentages are included into the οικ.17788/346/8.5.2020 Ministerial Decision.

Once the suspension of the employment contracts is revoked, the concerned employees shall not be put into suspension again and will be entitled to receive financial support by the State depending on the days of suspension.

Businesses for which the suspension of their operation continues by order of a public authority during May 2020, are not allowed to permanently revoke the suspension of the employment contracts of their employees.

Employers who revoke the suspension of employment contracts of some of their employees, are entitled to apply the measures of unilaterally designating said staff as safety personnel or transferring said staff to other entities within the same Group (art. 9 & 10 LA 20.3.2020).The required 50% of the staff is calculated upon the employees whose employment is not suspended.

Employers shall declare the above as well as the date of re-operating and the days of further extension of suspension of the employment contracts of their employees to the ERGANI platform between 1 - 7 June, 2020. Employees shall receive the financial support between 10 - 12 June, 2020.
Measure expired Ability to suspend the employment contracts of special categories of employees and eligibility for the latter to receive the exceptional state benefit of EUR 800 (Ministerial Decision οικ.17321/327/4.5.2020) Gradually until 17 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Additional categories / cases of employee beneficiaries are:
a) transfer of business according to PD 178/2002;
b) transfer of employees;
c) hiring out between companies or from temporary agencies;
d) employees who have not already received the benefit due to technical issues or errors;
e) employees withholding their labour;
f) employees with more than one employer (under specific prerequisites);
g) fixed term employees whose contract has been terminated earlier than the agreed expiration date from 1.3.2020 until 20.3.2020.
In case a business submits a declaration to the ERGANI platform as affected, it will be given the opportunity to set any date within the period 21/3/2020 - 20/4/2020 as a date of declaration of suspension of employment contracts.

Employees must have been included in any form submitted by the employer in the ERGANI platform in the past (e.g. E4 personnel table, etc.) in order to receive the state benefit.
Measure expired Extension of the validity and the terms of Collective Agreements and Arbitration Decisions, whose three-month extension of validity, according to Article 9 of Law 1876/1990 (A '27), expired between 29 February and 30 April 2020. (art. 14 - LA 01.05.2020) Up to 30 June 2020. Employees and businesses that are covered by the terms and conditions of Collective Agreement or Arbitration Decision whose 3-month extension of validity expired between 29 February and 30 April 2020.  
Measure expired Exceptional financial support of 534 and 300 EUR (Min. Decision ΓΔΟΥ 199/2020) For June 2020 Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until August 31, 2020, on the electronic platform of AADE named "myBusiness Support", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are analytically mentioned in the Min. Decision ΓΔΟΥ 199/20200.
Measure expired Exceptional financial support of 534 and 300 EUR (Min. Decision ΓΔΟΥ 134/2020) For May 2020 Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until June 25, 2020, on the electronic platform of AADE named "myBusiness Support", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are analytically mentioned in the Min. Decision ΓΔΟΥ 134/20200.
Measure expired Exceptional financial support of EUR 800. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 and Art. 1, LA - 13.04.2020 & 39162 ΕΞ 2020 as amended by ΓΔΟΥ 89/2020 and ΓΔΟΥ 224/2020 & Ε.2052/2020 as amended by Ε.2070/2020) From 17 March to 30 April 2020. Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until April 24, 2020, on the electronic platform of AADE named "myBusiness Support", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are elaborately mentioned in Ministerial Decision 39162 ΕΞ 2020.
Measure expired Financial assistance amount to EUR 400. (15687/282/2020)
Lump sum payment Long-term unemployed individuals, registered in the Unemployment Register of the Hellenic Manpower Employment Organization ('OAED') from 1/4/2019 and maintaining their status until 16/4/2020.
Long - term unemployed shall not receive any other benefit from the State.
Measure expired Ability for businesses to modify their declaration to the ERGANI platform, as to their status (e.g. from a closed one under a state decision to an affected one based on their ACN number, and vice versa). Up to 23 April 2020 Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Businesses that may be subject to both statuses (i.e. part of their operation has been suspended under a state decision and part of their activity is affected as the relevant ACN number) may submit separate declarations, each per status.
Measure expired Corrections, additions or revocations of declaration forms. (Circular no.14676/253/2020) For employers that are affected based on their ACN: From 10 to 14 April and 21 to 23 April 2020.
For employers that are closed under a state decision: From 10 to 13 April 2020.
For employees: From 1 to 13 April, 21 to 24 April and 1 to 3 May 2020.
Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision and the employees of such businesses. Employers shall notify their employees on the same day the new corrected form is submitted. More details are specified in the Circular of the Labour Ministry.
Measure expired Declaration of branches to the ERGANI platform. (Circular no.14676/253/2020) From 6 to 10 April 2020. Businesses that their operation has been suspended under a state decision. The main activity of the branch shall be suspended under a state decision.

Such branches shall also be entitled to the rent deduction of 40%.
Measure expired Extension of the deadline for the payment of social security contributions, which are due up to 31 March 2020. (implemented by e-EFKA - 06.04.2020) For 10 days, i.e. until 10 April 2020. Freelancers, self-employed and farmers.  
Measure expired Suspension of payment of deferred or overdue liabilities to insurance funds, whose payment due date expires until March 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ΄/οικ. 13412/327/27.3.2020) For 3 months. Freelancers, self-employed and individual business owners.  
Measure expired All other businesses need to pay the Easter bonus by 15 April 2020.

In the case of employees whose contract is suspended, the amount relating to the suspension period will be covered by the State.
More specifically, for the payment to the employers of the Easter bonus which will be covered by the state, the employers shall submit to the ERGANI PLATFORM from 1-7-2020 to 20-7-2020 the special document named “Declaration of Employers for the 2020 Easter bonus for which the state is borne ”, stating all the necessary data (IBAN, employees gross salary etc.) as well as the amount of the Easter holiday allowance 2020 (gross employee wages and corresponding employer contributions and deductions) corresponding to the period of suspension which will be covered by the state.
Within such deadline (20-7-2020) employers are also allowed to correct any false data presented at the first declaration.
Easter bonus may be paid until 30 June 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. All other businesses need to pay the Easter bonus by 15 April 2020.

In the case of employees whose contract is suspended, the amount relating to the suspension period will be covered by the State.
More specifically, for the payment to the employers of the Easter bonus which will be covered by the state, the employers shall submit to the ERGANI PLATFORM from 1-7-2020 to 20-7-2020 the special document named “Declaration of Employers for the 2020 Easter bonus for which the state is borne ”, stating all the necessary data (IBAN, employees gross salary etc.) as well as the amount of the Easter holiday allowance 2020 (gross employee wages and corresponding employer contributions and deductions) corresponding to the period of suspension which will be covered by the state.
Within such deadline (20-7-2020) employers are also allowed to correct any false data presented at the first declaration.
Measure expired Ability to suspend contracts of employment of part or all of the staff for a continuous period of 45 days, while prohibiting employees’ dismissal. (Art. 11 par. 2A, LA - 20.03.2020 & 13031/Δ1.4551 & 12997/231/2020 & 12998/232/23-3-2020) It can be applied until 20 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Should a dismissal take place - regardless of whether that dismissal concerns an employee whose employment has been suspended - it will be considered null and void. The dismissal prohibition lasts only for 45 days from the day the suspension ends. As suspension day shall be considered the date of declaration to the ERGANI Platform.
Measure expired Exceptional measures to support employees in Regional Units included in the epidemiological level "high", "moderate", "low" (art.285, Law 4738/2020) For as long as the regional unit is at an epidemiological level of "high", "moderate", "low"   Employment contracts of businesses belonging in said Regional Units may be suspended. Affected businesses may join the SYNERGASIA mechanism and shall apply the remote work system at a rate of 20% of the total number of the employees, for which such measure is applicable, by submitting the special document named "FORM 4.1 DECLARATION OF REMOTE WORKING'' in the platform "ERGANI", otherwise a fine of 3.000EUR will be imposed.
Measure expired Exceptional measures to support employees in Regional Units included in the epidemiological level "very high" (art. 284, Law 4738/2020) For as long as the regional unit is at an epidemiological level of "very high" Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision Suspension of the employment contracts - for not less than 14 days (in case of affected businesses). The employees whose employments contracts are suspended are entitled to receive the exceptional state benefit of 534 EUR, corresponding to 30 days of suspension. For the period of suspension the social security contributions of the employees concerned are covered by the state.
During the suspension period the employment contracts should not be terminated and in case of termination of an employment contract, this will be considered null and void.

Affected businesses;
(i) are obliged, after the suspension period, to retain the same headcount for a period equal to the period of the suspension,
(ii) may join the SYNERGASIA Mechanism, and
(iii) shall apply the remote work system at a rate of 40% of the total number of the employees, for which such measure is applicable, by submitting the special document named "FORM 4.1 DECLARATION OF REMOTE WORKING'' in the platform "ERGANI", otherwise a fine of 3.000EUR will be imposed.
Measure expired Payment of Christmas allowance (art. 22 - L. 4722/2020, Αριθμ. οικ. 51083/2612/ 2020) Until 31 January 2021 Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. For the period when the employee's employment contract is and/or will be suspended, the amount relating to the suspension period will be covered by the State and is calculated on the amount of the special purpose benefit.

a. for the period of suspension of employment contracts until 30.11.2020, the payment is made until 21.12.2020,
b. for the period of suspension of employment contracts from 1.12.2020 to 31.12.2020, the payment will be made until 31.1.2021.

The procedure of payment is analytically stated in the Ministerial Decision.
Measure expired Payment of social security contributions by the state (οικ. 32085/1771/2020, οικ.34060/1857/2020, 28700/1559/2020, Circular 39/2020 EFKA, Δ.15/Δ’/10331/525/2021)   Businesses in the tertiary and the air transport sector based on their ACN number, as listed in the οικ. 32085/1771/2020 Min. Decision. Employers with an ACN number in the tertiary sector, as listed in the οικ. 32085/1771/2020 Min. Decision are not required to pay social security contributions for their employees for the period from 1.7.2020 to 30.09.2020, as such amount will be born by the state. Employers of said category which are in the «SYNERGASIA» labour mechanism shall not pay employees social security contributions for the period of 1.7.2020 to 15.10.2020.

Employers with an ACN number in the air transport sector, as listed οικ. 32085/1771/2020 Min. Decision pay social security contributions for their employees, for the period from 1.7.2020 to 30.09.2020, as follows;

- Social security contributions (employer and employees'), which correspond to the reduced working time of employees, are paid in full by employers.

- Social security contributions (employer and employees), which correspond to the remaining contractual working time of the employees, during which the latter do not provide work, are covered 100% by the State.

All the above employers are obliged to maintain the same number of employees as at 30 June 2020 and in the case of termination of an employment contract, this will be considered null & void.

The procedure of payment of the social security contributions covered by the state, for the above case, is analytically stated in the 28700/1559/2020 Min Decision.

The first round of this measure has expired.
Based on a Government announcement, a second round of this measure, taking into account the loss of turnover in March, April and May, will soon be launched.

Based on Art. 3, LA - 30.03.2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 94/3.5.2020 and ΓΔΟΥ 101/2020.

Overview of the measure
Provision of a cash advance financed by the Greek State amounting to EUR 1 billion in total. It will be provided via the 'taxis' information system as a tax-free amount, which will not be able to be offset or confiscated. The cash advance may be granted under either the Provisional Framework or the de minimis Regulation.

The minimum amount per business will be between EUR 2,000 and EUR 30,000 depending on the number of employees as at 31 March 2020. Furthermore, the maximum amount will be EUR 350,000 for undertakings employing up to 250 employees or EUR 500,000 for those employing more than 250 employees. Said amounts will be limited to EUR 200,000 (or further to EUR 100,000 in case of applicants operating under the 49.41 Activity Code Number) if the cash advance is received under the de minimis Regulation.

To be noted that, for companies receiving aid under the Provisional Framework, the total amount of aid they have received from any program may not exceed EUR 800,000.

Who is eligible for it?
This measure is addressed to enterprises of all economic sectors, that have their seat or permanent establishment in Greece, and employ at least 1 and a maximum of 500 employees, in order to deal with the specific issues that such enterprises face in terms of accessibility to credit. In detail, to be eligible, enterprises should (depending on the framework they opted for):

a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission.

b) fulfil the conditions laid down in Regulation No. 1407/2013, in case they have not yet reached the threshold set in the Regulation for the 2018-2020 three-year period.

c) not have been continuously inactive since April 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenue (AADE) or from the submission of VAT returns throughout this period.

d) have submitted income tax and VAT returns for previous periods, as long as they were required to do so.

e) not have submitted credit VAT returns with zero outflows throughout the period from April 2019 until March 2020, in case they have declared the start of their operation in the tax register until 31 March 2019.

f) not have their tax identification number suspended for intra-Community transactions.

g) show a positive turnover at any time from 1 January 2019 to 31 March 2020, as evidenced by VAT or income tax returns.

h) they have a main Activity Code Number on 20 March 2020 which is included in Annex III of Decision ΓΔΟΥ 94/2020 or show a downturn in March revenues of at least 20% compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019).

i) not be excluded based on the provisions of par. 1 of article 40 of Law 4488/2017.

Especially for Limited Liability Companies (E.P.E.), General Partnerships (O.E.), Limited Partnerships (E.E.) and Private Limited Companies (I.K.E.), they are eligible for this scheme even if they have no employees.

In cases where the relevant income tax and VAT returns have not been filed, if there was an obligation, companies are not eligible for a repayable advance. Same also applies for companies in bankruptcy or liquidation proceedings.

The submission of the application does not require businesses to be subject to one of the Activity Code Numbers (ACNs) included in the ministerial decisions issued for the suspension of tax liabilities and the granting of aid to affected companies due to the COVID-19 coronavirus.

Eligibility factors will take into account current tax data and other economic indicators, compared to those of previous periods through an automated mechanism designed by the Ministry of Finance and provided in Decision ΓΔΟΥ 94/2020.

Are there any other obligations for the beneficiaries?
Beneficiaries should maintain their average number of employees employed as at 31 March 2020 up to 31 October 2020. Furthermore, they should file in due time all documents required and retain them in a special folder for 10 years from the date of payment of the aid.

In case that, following a control by a competent authority, an undertaking is found to have breached the terms and conditions established for benefitting of the measure, exceeded the maximum aid amount or submitted false data, the full amount of the aid will be returned immediately. The amount to be recovered will include the applicable interest, calculated from the date of the granting of aid.

How and when will the refund take place?
The advance will be refunded to the Greek State, either in total or partially, depending on the viability of each enterprise. The period until 31 December 2020 is a grace period and there is no obligation to any repayment, which will take place in 40 equal monthly installments by applying an extremely low interest rate, equal to the EU reference interest rate plus 109 base points.

Only 70% of the amount is refundable, if the company's turnover, one year after its receipt, is reduced by 70% or more compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019). Furthermore, companies that employed more than 20 employees on 31 March 2020, may return only 60% of the amount, if they maintain the average number of employees employed on 31 March 2020, up to 31 March 2021.

What should eligible enterprises do? 

Enterprises interested in utilizing the refundable advance incentive, should fill in certain data prescribed in decision A.1076/2020 on a special online platform (named myBysinessSupport) until 19 May 2020. After submitting their application, companies may amend it more than once by the day that the deadline lapses. Companies whose application was rejected may submit a request for re-examination within 5 working days after receiving a relevant digital notification by AADE.

For the months of April to December 2020, businesses, regardless of the category of books retained, must fill in their VAT turnover or gross income for each month, until the tenth day of the following month. Said information supplemented by the business will be verified by the respective VAT and Income Statements when submitted. As a general principle, to be able to benefit from this special measure enterprises are obliged to maintain the same job positions.

To be noted that applying for the above incentive does not create any right or claim to the applicant companies.

  Repayable State cash advance
  General overview of the measure
Provision of a cash advance financed by the Greek State amounting to approximately EUR 1 billion in total. It will be provided via the 'taxis' information system as a tax-free amount, which will not be able to be offset or confiscated. The cash advance may be granted under either the Provisional Framework or the de minimis Regulation.
  The following are relevant for the seventh round of the measure, for which the deadline to submit applications expires on 12 May 2021.

Based on Art. 3, LA - 30.03.2020 as amended through art. 1 of Law 4690/2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 366/2021 and ΓΔΟΥ 420/2021 as amended by ΓΔΟΥ 432/2021, ΓΔΟΥ 451/2021 and , ΓΔΟΥ 614/2021 and ΓΔΟΥ 743/2021.

Who is eligible for it?

Applications may be submitted by enterprises of all economic sectors and legal forms that:
a) have their seat or permanent establishment and operate legally in Greece, regardless of their Activity Code Number.
b) have been financially affected due to the appearance and spread of COVID-19.
c) employed less than 1,000 employees with a dependent employment relationship on 1 March 2021.
d) have not been continuously inactive since 1 January 2020, as shown by the data held in the tax register of the Independent Authority for Public Revenues or from the submission of VAT returns throughout this period.
e) have expressed interest in the special platform "myBusinessSupport".
f) have submitted the income tax return for the tax year 2019 and VAT returns for the period 1.1.2019 - 28.2.2021, as long as they were required to do so.
g) not have their tax identification number suspended for intra-Community transactions.
h) show a decrease of turnover for January, February and March 2021 (20% compared to the reference turnover or gross revenues depending on whether the enterprises are subject to VAT or not).
i) are not excluded based on the provisions of par. 1 of article 40 of Law 4488/2017.
j) are obliged to maintain and issue accounting records.
  To be eligible, enterprises should:
a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019, if they apply under the Temporary Framework. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission. Small and very small enterprises may still be eligible to file an application under conditions.
b) meet the conditions of Regulation no. 1407/2013 and not have already exhausted the maximum amount set in the Regulation, for the three years 2019-2021, if they apply under the de minimis framework.
  What should interested enterprises do?

Enterprises interested in utilizing the refundable advance incentive, should file their application in a special online platform (named myBusinessSupport) until 10 May 2021.
  Are there any other obligations for the beneficiaries?

Beneficiaries should maintain their number of employees employed as at 1 March 2021 up to 31 May 2021.

The enterprises applying for the Temporary Framework should file the documentation provided in Annex II. B. of the above Decision by 30 September 2021. By virtue of ΓΔΟΥ 614/2021, the certificate of bankruptcy as part of the required documentation was substituted of the certificate of judicial solvency. The latter shall be requested by the tax authorities' own motion from those courts that have electronic systems.
  How is the amount of aid determined?

It depends on whether the enterprise is subject to VAT or not.

If the enterprise is subject to VAT, the following formula applies: [(Reference turnover - January, February, March 2021 turnover) x percentage of difference between VAT input and output] - [amount received for employees in suspension] - [amount received under the sixth round of the measure]

If the enterprise is not subject to VAT, or subject to VAT but exempt, the following formula applies: [(Reference gross revenues - January, February, March 2021 gross revenues) x percentage of difference between revenues and expenses] - [amount received for employees in suspension] - [amount received under the sixth round of the measure]
  How and when will the refund take place?

The period until 31 December 2021 is a grace period, during which beneficiaries are not obliged to return any amount of the capital or interest. After this period lapses, the amount of aid received is reimbursed in sixty (60) equal interest-bearing monthly installments, each of which payable on the last day of the month.

Enterprises may return only 50% of the amount, if they maintain their number of employees (as defined above) up to 31 August 2021.
  The following are relevant for the sixth round of the measure, for which the deadline to submit applications expired on 18 March 2021.

Based on Art. 3, LA - 30.03.2020 as amended through art. 1 of Law 4690/2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 154/2021, as amended by ΓΔΟΥ 177/2021 and ΓΔΟΥ 232/2021, as amended by ΓΔΟΥ 289/2021, ΓΔΟΥ 613/2021 and ΓΔΟΥ 742/2021.

Who is eligible for it?

Applications may be submitted by enterprises of all economic sectors and legal forms that:
a) have their seat or permanent establishment and operate legally in Greece, regardless of their Activity Code Number.
b) have been financially affected due to the appearance and spread of COVID-19.
c) employed less than 1,000 employees with a dependent employment relationship on 1 January 2021.
d) have not been continuously inactive since 1 July 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenues or from the submission of VAT returns throughout this period.
e) have expressed interest in the special platform "myBusinessSupport".
f) have submitted the income tax return for the tax year 2019 and VAT returns for the period 1.1.2019 - 31.12.2020, as long as they were required to do so.
g) not have their tax identification number suspended for intra-Community transactions.
h) show a decrease of turnover for January 2021 (20% compared to the reference turnover or gross revenues depending on whether the enterprises are subject to VAT or not).
i) are not excluded based on the provisions of par. 1 of article 40 of Law 4488/2017.
j) are obliged to maintain and issue accounting records.
  To be eligible, enterprises should:
a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019, if they apply under the Temporary Framework. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission. Small and very small enterprises may still be eligible to file an application under conditions.
b) meet the conditions of Regulation no. 1407/2013 and not have already exhausted the maximum amount set in the Regulation, for the three years 2019-2021, if they apply under the de minimis framework.
  What should interested enterprises do?

Enterprises interested in utilizing the refundable advance incentive, should file their application in a special online platform (named myBusinessSupport) until 18 March.
  Are there any other obligations for the beneficiaries?

Beneficiaries should maintain their number of employees employed as at 1 January 2021 up to 31 March 2021. In case the number of employees employed by the company on 1 January 2021 is higher than that employed on 1 March 2020, the company is obliged to maintain from 1 January 2021 to 31 March 2021 the number of employees it employed on 1 March 2020.

The enterprises applying for the Temporary Framework should file the documentation provided in Annex II. B. of the above Decision by 30 September 2021.
  How is the amount of aid determined?

It depends on whether the enterprise is subject to VAT or not.

If the enterprise is subject to VAT, the following formula applies: [(Reference turnover - January 2021 turnover) x percentage of difference between VAT input and output] - [amount received for employees in suspension]

If the enterprise is not subject to VAT, or subject to VAT but exempt, the following formula applies: [(Reference gross revenues - January 2021 gross revenues) x percentage of difference between revenues and expenses] - [amount received for employees in suspension]
  How and when will the refund take place?

The period until 31 December 2021 is a grace period, during which beneficiaries are not obliged to return any amount of the capital or interest. After this period lapses, the amount of aid received is reimbursed in forty (40) equal interest-bearing monthly installments, each of which payable on the last day of the month.

Enterprises may return only 50% of the amount, if they maintain their number of employees (as defined above) up to 30 June 2021.
  The fifth round of the measure expired on 18 February 2021, the fourth round on 30 November 2020, the third round on 2 November 2020, the second round on 22 July 2020 and the first round on 19 May 2020. By virtue of ΓΔΟΥ 741/2021, ΓΔΟΥ 740/2021, ΓΔΟΥ 739/2021, ΓΔΟΥ 738/2021 and ΓΔΟΥ 737/2021 the deadline for filing the documentation for the aforementioned rounds was extended until 30 September 2021, while the certificate of bankruptcy as part of the required documentation has been substituted by previously issued ΓΔΟΥs by a certificate of judicial solvency. The latter shall be requested by the tax authorities' own motion from those courts that have electronic systems.

Based on ΥΑ 2500/6/7-5-2020, announcements by the Hellenic Development Bank and European Commission's decision C(2020) 2940

Overview of the measure

Following the introduction of the 'COVID-19 Business Guarantee Fund', established as an independent unit within the Hellenic Development Bank (HDB), this new scheme aims to provide guarantees, amounting up to EUR 1.78 billion in total, on new working capital loans originated by financial intermediaries to support undertakings active in Greece.

State guarantees will cover 80% of the losses incurred on the individual working capital loans to eligible companies and concern new fixed maturity loans that will be granted until 30 June 2021, with a duration up to 5 years. Each loan is covered throughout the 5-year period and until the full and complete repayment of each liability.

A subsidisation of guarantee premiums, up to a total amount of EUR 250 million, will also be available.

Ιnterested companies will have to file a relevant application via the www.ependyseis.gr/mis platform and one of the cooperating Banks until 30 June 2021.

Who is eligible for it?
Beneficiaries of the measure are all undertakings active in all economic sectors in Greece, including the sectors of aquaculture, fishing and agriculture. Specific exemptions include: offshore companies, holding companies, companies in the financial sector, public bodies and their subsidiaries, as well as local authorities and their subsidiaries.

Interested companies among others should be creditworthy, not having been in difficulty as at 31 December 2019, not have loans in arrears longer than three months and not have a prior aid, which has been declared incompatible by the European Commission. Furthermore, companies that have joined previous HDB (formerly ETEAN) schemes and have shown unfavorable transactional behavior in repaying their debts (loan termination or overdue debts for more than 90 days), will be excluded.

What is the maximum capital of new loans covered?
The amount of the initial capital of the loan may not exceed one of the following (whichever is greater):

i) twice the annual wage bill of the beneficiary for 2019. In the case of undertakings created on or after 1 January 2019, the estimated annual wage bill for the first two years in operation will be taken into account; or
ii) 25% of total turnover of the beneficiary in 2019.;or
iii) 10% of the agreed portfolio volume.

Based on documentation and justification of the liquidity needs of the beneficiary, the amount of the loan may be increased to cover the liquidity needs from the moment of granting for the coming 18 months for small and medium enterprises and the self-employed and for the coming 12 months for large enterprises.

Further details for the implementation of the measure are expected to be provided soon.

  Measure Duration Beneficiaries Comments
  State contribution to the installments for the repayment of all types of business or professional debts to financial institutions. (Art.64 to 77, L.4790/2021 & Art. 115 of L.4799/2021) For up to 8 months. Active legal entities. Also, natural persons - freelancers, entrepreneurs or partners. Applications must be submitted until 31 May 2021.
  Αn extension of 60 days is provided for post-dated cheques at maturity. (Art.78, L.4790/2021 & Α. 1115/2021) For May 2021. Businesses operating in specific sectors based on their Activity Code Number, if they show a decrease of more than 40% in turnover for the period October to December 2020 compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Businesses will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
New Provision of aid in the form of a "fixed cost subsidy" in support of non-covered fixed costs of businesses, for costs incurred between 1 April and 31 December 2020. (Art.29, L.4772/2021 & E.2059/2021 & Art.111 of L.4799/2021 and ΓΔΟΥ 504/28.5.21, ΓΔΟΥ 568/2021 & ΓΔΟΥ 808/2021, ΓΔΟΥ 824/2021, ΓΔΟΥ 825/2021)
For expenses incurred between April 2020 and December 2020 Businesses affected financially by the outbreak and spread of COVID-19. Interested businesses must submit applications until 9 August 2021 and supporting documentation (including an auditor's certificate, in case of businesses subject to audit obligations) needs to be filed until 30 September 2021.
  Subsidy of the interest cost for performing as at 30 September 2020 loans. (24101/25.2.2021, as amended by 47481/22.4.2021 and 63203/7.6.2021) For January, February and March 2021. Businesses operating under specific Activity Code Numbers (ACN), that have been financially affected, provided that: i) they have less than 250 employees, ii) their annual turnover does not exceed EUR 50 million, and/or iii) their total annual balance sheet does not exceed EUR 43 million. Interested businesses must submit applications until16 July 2021.
Measure expired Αn extension of 30 days is provided for post-dated cheques at maturity. (Art.78, L.4790/2021 & Α.1088/2021) For April 2021. Businesses operating in specific sectors based on their Activity Code Number, if they show a decrease of more than 40% in turnover for the period October to December 2020 compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Businesses will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
Measure expired Αn extension of 75 days is provided for post-dated cheques at maturity. (Art.480, L.4781/2021 & Α.1051/2021) For March 2021. Businesses operating in specific sectors based on their Activity Code Number, if they show a decrease of more than 40% in turnover for the period October to December 2020 compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Businesses will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
Measure expired Αn extension of 75 days is provided for post-dated cheques at maturity for the period 25 January to 28 February 2021. (Art.28, L.4771/2021 & A.1022/2021) For 75 days starting from 25 January and up to 28 February 2021. Businesses operating in specific sectors based on their Activity Code Number, if they show a decrease of more than 40% in turnover for the period October to December 2020 compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Businesses will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
Measure expired Αn extension is provided for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & Art.7, LA - 22.08.2020 & Art. 297, L.4738/2020 & Art. 35, L.4753/2020) Until 30 April 2021. Businesses operating in the tourism industry and showing a decrease of more than 75% in turnover for the first half of 2020, compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Beneficiaries will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
Measure expired Repayment of performing business loans' installments will be deferred for 9 months. (announced by the Hellenic Bank Association) Until 31 March 2021. Businesses that had performing loans as at 30 September 2020. Businesses need to file a request to their banks.
Measure expired Αn extension of 75 days is provided for post-dated cheques at maturity. (Art.35, L.4753/2020 & Α.1259/2020 & A.1268/2020) Until 31 December 2020. Businesses operating in all sectors, if they show a decrease of more than 50% in turnover for the period April to September 2020, or for the period October to November 2020 compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Businesses will also benefit from not having said cheques included in the economic behavior data registers, under conditions. Further details will be determined in a new decision.
Measure expired Repayment of loan principal for performing business loans will be deferred. (announced by the Hellenic Bank Association) Until 31 December 2020. Businesses that had performing loans as at 31 December 2019. Businesses need to file a request to their banks. Interest payments will not be deferred.
Measure expired Subsidy of the interest cost for performing as at 31 December 2019 loans. (37674/10.4.2020 as amended by 40286/22.4.2020, 44417/6.5.2020, 63890/22.6.2020, 77883/22.7.2020, 131207/10.12.2020 and 39692/29.3.2021) For April, May and June 2020. Possibility to be extended for July and August. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, provided that: i) they have less than 250 employees, ii) their annual turnover does not exceed EUR 50 million, and/or iii) their total annual balance sheet does not exceed EUR 43 million. Banks have already announced that repayment of loan principal for performing as at 31 December 2019 loans will be deferred until 30 September 2020. Interested businesses must submit applications between 15 April and 31 August 2020.
Measure expired Repayment of loan principal by individuals will be deferred. (announced by the Hellenic Bank Association) For 3 months. Individuals eligible to receive the financial support of EUR 800. Banks will contact individuals eligible for this measure.
Measure expired Αn extension of 75 days will be provided for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & A.1099/2020) From 30 March to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date.
Measure expired Provision of an extension for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & Art.38 L.4690/2020 & Art. 47 L.4701/2020 & A.1191/2020) Until 31 July 2020. Businesses operating in the tourism industry and businesses operating in the services sector. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Further details, including the eligible Activity Code Numbers (ACNs) will be determined by a Ministerial Decision.
Measure expired New loans through the Entrepreneurship Fund of the Hellenic Development Bank with a 100% interest rate subsidy. (Announced by the Hellenic Development Bank) The interest subsidy covers only the loan's first 2 years. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Businesses need to retain the same number of employees as at 19 March 2020 until the loan's first two years lapse. The L.128/1975 levy is not subsidised. Further details can be found in the Hellenic Development Bank's announcement.
Measure expired Suspension of payment of any installments due pertaining to the out of court settlement of Law 4469/2017 and the primary residence protection regime. (Art.5, LA - 30.03.2020) For 3 months. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, individuals severely affected. For businesses and individuals not currently considered beneficiaries, such suspension may be granted at their request after a creditor's assessment.
  Measure Duration Beneficiaries Comments
New 100% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.44, L.4797/2021, Α.1101/2021 & Art. 110 L.4799/2021, A.1114/2021, A.1139/2021 & A.1167/2021). For July 2021 Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN).  
  Provision of extraordinary financial support to specific touristic accommodation establishments of constant operation. (Art. 72 of LA 13.04.2020) For the time period during which the operation of these touristic accommodation establishments has been considered necessary for the sake of public interest, by exception of the temporary prohibition of operation imposed by the Ministerial Decision Δ1α/Γ.Π.οικ.20035 /22.3.2020 (Β' 897). Touristic accommodation establishments enumerated in the Table of Article 2 of the Decision no. 5052/24.3.2020 (Β' 1018) of the Ministry of Tourism. Relevant Decisions of the Ministries of Finance and Tourism are expected to be issued promptly, which will regulate the terms of calculation and payment of this financial support and any other relevant details. The amount of the financial support to a touristic accommodation establishment is determined as a percentage of the difference between turnover of April 2019 and turnover of April 2020.
  Temporary close down of operations of private sector businesses. (Δ1α/ΓΠ.οικ.19024/2020 & Δ1α/ΓΠ.οικ. 21268/2020 as amended by Δ1α/Γ.Π.οικ.22821/2020 & Δ1α/ΓΠ.οικ.27813/2020 & ΔΙα/ΓΠ.οικ. 29110/9.5.2020 & Δ1α/ΓΠ.οικ. 30608/16.5.2020 & Δ1α/ΓΠ.οικ. 32008/23.5.2020, Δ1α/ΓΠ.οικ. 33464/30.5.2020 & Δ1α/ΓΠ.οικ. 34439/3.6.2020 & Δ1α/ΓΠ.οικ.36810/13.6.2020 & Δ1α/ΓΠ.οικ. 37670/16.6.2020 & Δ1α/ΓΠ.οικ. 40380/26.6.2020 & Δ1α/ΓΠ.οικ. 44074/11.7.2020 & Δ1α/ΓΠ.οικ.47419/25.7.2020 & Δ1α/Γ.Π.οικ.52831/27.8.2020 & Δ1α/Γ.Π.οικ.56344/14.9.2020 & Δ1α/Γ.Π.οικ.59628/25.9.2020 & Δ1α/Γ.Π.οικ.60936/30.9.2020 & Δ1α/Γ.Π.οικ. 64450/2020) Initially, from 18 March 2020 to 31 March 2020. Extension provided for most cases until 10 May 2020 and in some cases until 17, 24, 31 May, 14, 28 June, 12, 26 July, 31 August,15, 30 September or 12 October 2020. Regular extensions followed. Among others, all retail stores. The activities covered by the temporary close down are set out in detail in each decision. Businesses that operate via e-commerce, may continue to do so.
  Requisition, with reasonable compensation, of movable and non-movable items to combat the spread of coronavirus. (Art. 6, LA - 14.03.2020 & Art. 23, L.4764/2020 & Art.23, L.4790/2021). Until 30 June 2021    
Measure expired 100% or 40% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.44, L.4797/2021, Α.1101/2021 & Art. 110 L.4799/2021, A.1114/2021 & A.1139/2021) For June 2021 Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired 100% or 40% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.44, L.4797/2021, Α.1101/2021 & Art. 110 L.4799/2021 & A.1114/2021) For May 2021. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired 100% or 40% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.44, L.4797/2021 & Α.1101/2021) For April 2021. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN).  
Measure expired 100% or 40% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.31, L.4778/2021 & A.1063/2021) For March 2021. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN). ACNs are determined in the relevant decision.
Measure expired 100% or 40% reduction of the payment of the rent of real estate property used for business purposes. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.31, L.4778/2021 & A.1025/2021, as amended by 1040/2021) For January and February 2021. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN). ACNs are determined in the relevant decision.
Measure expired Setting of a maximum profit margin. (Art. 21, LA 20.03.2020 as amended by art.28, L.4753/2020) Until 28 February 2021. Businesses selling products or providing services needed for the health, nutrition, transportation and security of consumers. The maximum profit margin is equal to that attained on 1 September 2020.
Measure expired 40% reduction of the payment of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & Art.33, L.4753/2020 & Α.1251/2020, as amended by A.1047/2021 & A.1274/2020, as amended by A.1048/2021) For November and December 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). The details necessary for the implementation of the provision will be determined by relevant decisions.
Measure expired 40% reduction of the payment of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (art.33, L.4753/2020) For October 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), if they are located or have a branch in a regional unit, which was considered for at least 14 days as having a "very high" epidemiological level during October 2020, as well as employees of such businesses (or their spouse or the other party of a partnership agreement).  
Measure expired Optional 30% or more reduction of the payment of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.4 - L.4722/2020, as amended by art.33 - L.4753/2020 & A.1213/2020 & Α.1225/2020 & Α.1228/2020 & Α.1230/2020) For September and October 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). An agreement between the lessor and the lessee is required, followed by an electronic declaration to the Independent Authority of Public Revenues (AADE). ACNs for each month are determined in relevant individual decisions.
Measure expired Possibility for a touristic enterprise to provide a credit note (of a 18-month duration), instead of refunding its fee, in case of touristic services agreement with a domestic or foreign client (or an agreement with a domestic or a foreign touristic enterprise), the termination of which would normally result in the refund to the client (or the other touristic enterprise) of any amount paid as e.g. advance payment, guarantee, partial or full payment, etc. for the performance of the agreement. (Art. 70 and 71 of LA 13.04.2020, as amended by Art. 83 - L.4722/2020) For any touristic services agreement with a domestic or foreign client, or any agreement with a domestic or foreign touristic enterprise, which was terminated between 25 February 2020 and 31 August 2020. Touristic enterprises, as determined in par. 1 of Art. 1 of L. 4276/2014 (i.e. touristic accommodation establishments (e.g. hotels), special tourist infrastructure facilities, tourist offices, car rental offices, rental enterprises of motorcycles, three-wheeled and four-wheeled vehicles over 50 cc., tourist enterprises for road transport (T.E.O.M.), ship charter broker agencies, and passenger cars for public use without a meter (limousines) with driver). The touristic enterprise should notify the client (or the other touristic enterprise) about the offer of the credit note within certain deadline. Non-observance of this deadline, or lapse of the above 18-month period without execution of a new touristic service agreement (in case of a client) or a new agreement (in case the counterparty is a touristic enterprise) based on the credit note, should result in the refund to the client (or the touristic enterprise) of the amount corresponding to the value of the credit note. The present measure applies mandatorily to any agreements governed either by Greek or foreign law, to the extent that the relevant rights are provided in EU law. The credit notes can be transferred from their recipient to a third natural or legal person at no additional cost.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.3 - L.4722/2020 & A.1214/2020 & Α.1228/2020) For September 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). ACNs for each month are determined in relevant individual decisions.
Measure expired Setting of a maximum profit margin. (Art. 21, LA 20.03.2020) Until 20 September 2020. Businesses selling products or providing services needed for the health, nutrition, transportation and security of consumers. The maximum profit margin is equal to that attained on 1 February
Measure expired Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.15 - L.4690/2020 & Α.1135/2020 as amended by A.1146/2020 & Α.1164/2020 as amended by A.1170/2020 & Α.1228/2020) For June, July and August 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). ACNs for each month are determined in relevant individual decisions.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art. 4 L. 4690/2020 & Α.1228/2020) For May 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). For financial leases, the measure consists of extending the repayment period for the remaining 40%, to up to twelve monthly installments for real estate leasing contracts and up to six monthly installments for leasing contracts of movable assets, through restructuring of the leasing agreements entered into by financial leasing companies.
Measure expired Ban on short selling or other similar transactions on listed shares. (1/874/17.03.2020 & 6/877/24.042020) From 18 March 2020 to 18 May 2020. Shares listed on the Athens Stock Exchange.  
Measure expired Payment of 60% of the rent of real estate property used for business purposes / employees' first residence. (art.46 L.4683/2020 & Α.1228/2020) For April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN) and the employees of such businesses whose employment contract was suspended. The provision covers also cases of movable and immovable assets leased, under a leasing agreement. Stamp duty and VAT, where applicable, will be recalculated to the amount of the partial payment. Further details to be determined by a new decision.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / employees' first residence. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & 13031/Δ1.4551 & 13272/Δ1.4607/2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020 & Α.1228/2020) For March and April 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, as well as employees of such businesses. The provision covers also cases of movable and immovable assets leased, under a leasing agreement. Stamp duty and VAT, where applicable, will be recalculated to the amount of the partial payment.
Measure expired Temporary close down of operations of seasonal tourist accommodations. (18152/2020 & 27529/2020 & Δ1α/ΓΠ.οικ. 33463/30.5.2020) From 15 March 2020 (or 23 March 2020 for those already operating) to 15 June 2020. All main and non-main seasonal tourist accommodations.  
Measure expired Temporary close down of all hotel operations. (Δ1α/ΓΠ.οικ. 20035 & 27530/2020 & Δ1α/ΓΠ.οικ.33462/30.5.2020) From 23 March 2020 (or 26 March 2020 for specific cases) to15 June 2020. All hotels. Specific exceptions apply as detailed in the decision Δ1α/ΓΠ.οικ. 20035.
  Measure Duration Beneficiaries Comments
  The convocation of a Meeting of Shareholders/Partners of any legal form of companies may be performed through teleconference. Same also applies to BoD meetings. (Art. 33, LA - 20.03.2020 as amended by art. 42, LA - 30.03.2020 & art.4, L.4702/2020, art.23, L.4712/2020 & art.27, L.4753/2020 & art.118, L.4764/2020 & Art.89, L.4790/2021). Until 30 June 2021. General measure for all legal entities. All necessary information for the participation in the Meeting should be included in the relevant invitation. Members' signatures may be replaced by emails or other electronic means.
  Suspension of the deadline for the issuance of administrative appeals' decisions by the Dispute Resolution Directorate, expiring or expired between 1 March 2021 and 27 October 2020. (art.6, LA - 30.03.2020 & A.1049/2021 & Ε.2062/2021) Until 29 October 2021. General measure.  
  Issues regarding procedures required for the facilitation of imports and exports. (E.2033/2020 as amended by Ε.2119/2020) For as long as required. All importers and exporters. Almost every procedure will be facilitated electronically via the ICISnet system.
  Limitation or expansion of the opening hours of public authorities, up to 50%, or full restriction of supporting the public in person. (Art. 38, LA - 20.03.2020) To be determined by each decision. General measure. For the implementation of this measure, a decision by the competent Minister or of the competent administrative body, is required, which (decision) is uploaded in “DIAVGEIA” (not in the Government Gazette).
  Possibility of execution of electronic solemn declarations and electronic proxies. (Art. 27 and 28, LA - 20.03.2020) - General measure. For the implementation of this measure, a decision by the Minister of Digital Governance is required.
  Simplification of the process for accepting donations of all kinds of hospital equipment by the Ministry of Health. (Art. 8, LA - 14.03.2020, as amended by Art. 10, LA - 30.03.2020, art. 20 - L.4728/2020, art.35, L.4764/2020 & Art.31, L.4790/2021) Until 30 June 2021.   Equipment falling within the meaning of the donations referred to in that provision is indicatively defined in Art. 8 par. 2 of LA - 14.03.2020.
Measure expired Suspension of the deadline for the filing of administrative appeals, expiring or expired between 1 February 2021 and 28 April 2021. (art.6, LA - 30.03.2020 & A.1049/2021 & Ε.2062/2021) Until 29 April 2021. General measure.  
Measure expired Possibility for a selected bidder to be awarded and sign a public contract, by only submitting (at a first stage) a solemn declaration, in case of temporary lack of possibility for the issuance of the appropriate qualification documents due to the coronavirus measures. (Art. 41, LA - 13.04.2020, as amended by Art. 287, L.4738/2020 and by art.161 L.4763/2020) Until 31 March 2021. General measure.  
Measure expired Suspension of the deadline for the filing of administrative appeals, expiring or expired between 9 November 2020 and 31 January 2021. (art.6, LA - 30.03.2020 & A.1273/2020 & Ε.2021/2021) For 60 days. General measure.  
Measure expired Suspension of the deadline for the issuance of administrative appeals' decisions by the Dispute Resolution Directorate, expiring or expired between 16 November 2020 and 31 January 2021. (art.6, LA - 30.03.2020 & A.1273/2020 & Ε.2021/2021) Until 31 March 2021. General measure.  
Measure expired Extension of the deadline for the filing of financial statements to the Bank of Greece. (Press release by the Bank of Greece on 25 November) Until 28 February 2021. Legal entities operating in all sectors, other than the financial sector.  
Measure expired Measures to handle issues regarding public procurement contracts (e.g. postponement of initiation of public tenders, expansion of deadlines regarding the submission of application, etc.). (Art. 60, LA - 20.03.2020 & 35839/2020 & art.29, L.4753/2020) Until 31 December 2020. General measure.  
Measure expired Exclusively for the year 2020 the deadline for holding the General Meeting of Shareholders / Partners is extended for 50 calendar days. (Art. 61 par.3 - L.4722/2020) Until 30 October 2020. General measure for S.A.s, Private Companies (IKE) and Limited Liability Companies.  
Measure expired The operation of the "Central Ultimate Beneficial Owners Register" information system is suspended. (Art.12, LA - 30.03.2020 & 66780 ΕΞ 2020/29.6.2020) Until 1 October 2020. General measure for all legal entities. Deadlines for filing of information in said register are suspended accordingly. A suspension has initially been provided until 30 June 2020.
Measure expired Extension of the deadline for submission of information and nil reports regarding the year 2019 by the Greek Financial Institutions in the context of the application of Law 4493/2017. (A.1109/2020) Until 30 September 2020. Greek financial institutions.  
Measure expired Extension of the deadline for submission of information and nil reports regarding the year 2020 by the Greek Financial Institutions in the context of the application of Law 4493/2017. (A.1155/2020) Until 18 September 2020. Greek financial institutions.  
Measure expired Suspension of deadlines regarding the filing of applications/ administrative appeals before the Public Administration. (Art. 38 par. 5, LA - 20.03.2020 & ΔΙΔΑΔ/Φ.64 /340/οικ.9911/11.5.2020) Until 12 June 2020. General measure. By means of a Ministerial decision, the deadline may be shortened or expanded, but in any case, the ultimate deadline may not be extended beyond 31 December 2020.
Measure expired Amendment of the process regarding the issuance of certificates and other administrative documents, as well as suspension of payment of any duties, fees etc. potentially required for their issuance. (Art. 32, LA - 20.03.2020) Until 20 September 2020. General measure. For the implementation of this measure, a joint decision by the Minister of Digital Governance and each competent Minister, is required.
Measure expired Issues regarding public procurement contracts (e.g. postponement of initiation of public tenders, expansion of deadlines regarding the submission of application, etc.). (Art. 60, LA - 20.03.2020 & 35839/2020) Until 20 September 2020. General measure.  
Measure expired Suspension of certain procedural deadlines pertaining to the out of court settlement of Law 4469/2017 and the primary residence protection regime of Law 4605/2019. (art.5, LA - 30.03.2020) For 3 months. General measure. Beneficiaries must proceed to timely submission of the relevant applications according to each Law.
Measure expired Suspension of the deadline for the filing of administrative appeals, expiring or expired between 11 March and 31 May 2020. (art.6, LA - 30.03.2020) For 60 days. General measure.  
Measure expired Suspension of the deadline for the issuance of administrative appeals' decisions by the Dispute Resolution Directorate, expiring or expired between 20 March and 31 May 2020. (art.6, LA - 30.03.2020) For 60 days. General measure.  
Measure expired Suspension of the deadline for tax administration's statute of limitation period to issue tax assessment acts or penalties, expiring or expired between 30 March and 31 May 2020. (art.6, LA - 30.03.2020) Until 31 July 2020. General measure.  
Measure expired Suspension of issuance of preliminary or final tax assessment acts and penalties by the tax authorities. (art.6, LA - 30.03.2020 & Α.1081/2020) Until 10 April 2020. General measure.  
Measure expired Suspension of the deadline for taxpayers to submit views or objections on preliminary tax assessment acts and penalties. (art.6, LA - 30.03.2020 & Α.1081/2020) Until 10 April 2020. General measure. This measure covers also deadlines that have not expired as at 11 March 2020.
Measure expired Extension of the deadline for the publication of annual financial reports with a year ending on 31 December 2019. (Art. 8, LA - 30.03.2020) Until 30 June 2020. Companies with listed shares on the Athens Stock Exchange.

 

 

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