Articles 96-98 of Law 5313/2026 introduce legislative provisions that significantly broaden the framework for the taxation of carried interest and enhance Greece's attractiveness as a center for the provision of services in the field of alternative investments.
Specifically, they regulate:
- The extension of the favorable taxation of carried interest to employees of Greek companies providing services to AIF managers (EU and third countries).
- The introduction of a preferential tax rate of 5% (instead of 15%) under specific cumulative conditions.
- The recognition of the deductibility of carried interest as a business expense.
- The establishment of an explicit provision that no place of effective management and no permanent establishment is created in Greece for EU/third-country AIFs, as well as for their managers.
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