Insights

A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation. The principal provisions concern substantive amendments to the Income Tax Code, Law 4172/2013 (ITC), targeted modifications to the National Customs Code, Law 5222/2025 (NCC), and the establishment of a new tax framework governing the management of alternative investment structures.

On 8 June 2026, Law 5306/2026 was published, ratifying the new Spatial Planning and Urban Development Code (the Code). The Code comprises 477 Articles and consolidates 181 separate legislative instruments — some dating back to the 1923 decree on city plans — into a single, coherent and systematically organized text.

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

The Sixth Chamber of the Greek Council of State (CoS), in a seven member composition, has delivered a series of rulings on multiple petitions for annulment challenging the claw back mechanism imposed on manufacturers, importers, suppliers and distributors of medical devices, consumable healthcare materials and special nutrition supplements under the EOPYY reimbursement system.

Article 42 of Law 5255 /2025 (the Law) amends Article 17 of Law 3959/2011 on the duty calculated on the share capital of Sociétés Anonymes (SAs) payable to the Hellenic Competition Commission (HCC).

The Greek Ministry of Environment and Energy has published for public consultation a new draft Joint Ministerial Decision approving the revised Special Spatial Planning Framework for Renewable Energy Sources and its accompanying Strategic Environmental Impact Assessment (the New RES Framework). The New RES Framework will replace the existing Special Spatial Planning Framework for Renewable Energy Sources, which has been in force since 2008 (the 2008 RES Framework). 

On 11 May 2026, the new draft Special Spatial Planning Framework for Tourism (EChP-T), in the form of a Joint Ministerial Decision (ΚΥΑ), has been placed on public consultation until 25 May 2026. 

By way of Decision A.1080/2026 (the Decision), the Independent Authority for Public Revenue issued the list of Jurisdictions with which the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country‑by‑Country Reports enters into force and becomes applicable for the 2024 fiscal year, with the exchange year being 2026.