Greece published Law No. 5135 in the Official Gazette on 16 September 2024, which abolishes and replaces stamp duty with the introduction of a new digital transaction fee at rates of up to 3.6%. The digital transaction fee applies to specified transactions, regardless of the location, as long as one of the parties involved is a tax resident in Greece or has a permanent establishment in Greece and the transaction is linked to the activity of the permanent establishment. Different rates are set for specified transactions involving natural and legal persons including, among others: Rental of release estate – lease...