Greece published Ministerial Decision 139818 EX 2022 in the Official Gazette on 29 September 2022, which provides guidance on the additional 100% deduction for green economy, energy, and digitization investments by SMEs. The guidance clarifies that the additional 100% deduction is available for natural persons carrying out business activities and legal persons and entities that qualify as SMEs, which includes enterprises that employ fewer than 250 workers and whose annual turnover does not exceed EUR 50 million or whose annual balance sheet total does not exceed EUR 43 million. Further, it is clarified that the additional deduction is available for...