HA: What changes in taxation of financial products

Changes to the financial product regime provide for the bill which he brought yesterday (01.02. 24) in public consultation, in particular, the bill of the Ministry of Finance with changes in taxation provides that the contract for the lending of shares listed on the Athens Stock Exchange, which takes place on an ex-bank basis and any related act does not fall under a stamp fee. The same provision also provides that interest on securities lending products of the Athens Stock Exchange acquired by natural persons is exempt from income tax.” In particular, income from interest on corporate bonds acquired by legal persons or legal entities, which are foreign tax residents and have no permanent establishment in Greece, as well as persons resident abroad, shall not be subject to withholding tax. Similarly, interest income from securities lending products on the Athens Stock Exchange that acquire natural persons, legal persons or legal entities is not subject to withholding tax.

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