Unit:
ΠΜΣ Δημόσιο Δίκαιο-Δημόσιες ΠολιτικέςΚατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής Νομικής Σχολής Πανεπιστημίου Αθηνών
Original Title:
Το καθεστώς εναλλακτικής φορολόγησης φυσικών προσώπων που μεταφέρουν τη φορολογική τους κατοικία στην Ελλάδα
Translated title:
Alternative taxation of individuals who transfer their tax residence in Greece
Summary:
This dissertation attempts a first interpretive approach to the new institutional framework of alternative taxation of individuals who transfer their tax residence to Greece, as formulated by the recent Laws 4646/2019, 4714/2020 and 4758/2020 of the Greek Parliament. This innovative, for the Greek standards, tax incentive revolves around tax planning issues and is applicable to three distinct categories of individuals: 1) to high net worth investors, 2) to retired beneficiaries of foreign pensions, and 3) to other individuals. Depending on the eligible category, preferential tax treatment of foreign and / or domestic income is provided, as well as other tax exemptions. Subsequently, this study focuses on the compatibility of the new regulations with the Greek Constitutional Law and the Law of the European Union. For a more thorough overview of the issue, the respective tax regimes of the United Kingdom, Italy, Malta, Cyprus and Portugal are summarized. In conclusion, among other suggestions, it is proposed that a legal framework for the operation of "family offices" should be established in our country that will undertake the processing of cases arising from the implementation of the new tax regime.
Main subject category:
Law and Legislation
Other subject categories:
Civil Law
Keywords:
Alternative taxation, tax incentive, tax planning, personal income, income generated abroad,, high net worth individuals, retired beneficiaries, compatibility, United Kingdom, Italy, Malta, Cyprus, Portugal, family offices
