Tax treatment of dividend in kind in Greece
Recently the dividend in kind has been introduced in the legislative framework of Greek law of Société Anonyme (SA), namely the option that the profits of a company may be distributed in the form of either shares of domestic or foreign listed companies or listed shares owned by the company or any other company asset, apart from cash.However, the Greek Income Tax Code (ITC) does not explicitly refer to the case of distribution of dividends in kind or its taxation. Greek tax perspective of dividend in kind The definition of “dividends”, as...
