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New Tax Treaty between France and Greece has Entered into Force

12 January 2024

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Treaty Development

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France-Greece

The new income tax treaty between France and Greece entered into force on 30 December 2023. The treaty, signed 11 May 2022, replaces the 1963 tax treaty between the two countries. Taxes Covered The treaty covers French income tax, corporation tax, contributions on corporation tax, and social contributions and contributions for the repayment of the social debt. It covers Greek personal income tax, including the special solidarity contributions, and corporate income tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company that has directly held at least 5% of the paying company's capital for a period...