Greece Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Hellenic Capital Market Commission, Ministry of Finance, Bank of Greece

Primary Legislation

The European Union’s 5th Anti-Money Laundering Directive (5AMLD), implemented in, The Income Tax Law (Article 7, Paragraph 4) addresses the taxation of income fro, The Income Tax Law stipulates that income derived from the sale or exchange of d, Greece has not enacted a comprehensive national cryptocurrency law, but the EU's, Greece is an EU member state, and EU regulations have direct effect in Greek law, Authorisation Directive, The statutory basis for the publication of EU law, which directly affects Greece, Under the EU MiCA regulation applicable in Greece, any person or entity providin, The AML framework applicable to crypto-assets in Greece is based on EU directive, Regulation - 1435/2003 - EN - EUR-Lex

Travel Rule

Adopted — Threshold: ,

Tax Reporting

If an individual buys and sells cryptocurrency occasionally, not as a business activity, the gains are generally not explicitly subject to capital gains tax under the current framework, as crypto is not listed under the specific types of assets (e.g., shares, securities) that attract capital gains tax (which is 15% for transfers of securities and shares).. Important Caveat: This interpretation can be complex. If the activity is deemed regular, organized, or substantial enough to constitute a "business activity," the individual would be considered a professional trader and subject to income tax (see below). The distinction between "sporadic" and "business activity" is crucial and often determined on a case-by-case basis by tax authorities.. If an individual or a company engages in crypto trading as a regular business activity (e.g., frequent buying/selling with a profit motive, mining, staking, providing crypto services), then any profits derived are considered business income.. Corporate Income Tax: For legal entities (companies), profits from crypto activities are subject to the standard corporate income tax rate, which is currently 22%.. Individual Income Tax (Professional Traders): For individuals deemed professional traders, profits are subject to the progressive individual income tax rates, ranging from 9% to 44%, depending on the total annual income.

Key Facts

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