October - December 2014
oProperty Tax (ENFIA) – Recently Introduced Changes
ENFIA has been introduced by virtue of Law 4223/2013 and aims to unify property taxes, broaden the real estate taxable base and achieve a fair allocation of property taxes.
On 11 September 2014, the Greek Parliament ratified Law 4286/2014, introducing several amendments to the ENFIA regime, including the following:
•Taxable values of plots of land located outside city limits or zoned areas is estimated based on values that cannot exceed those used for the calculation of the 2013 Real Estate Tax (FAP) applying to individuals. •Further discounts have been enacted for isolated cases, including a 100% discount over the supplementary tax on hotel units operating as privately-owned enterprises, a 20% discount on the tax due on privately held residences that were not connected to the electricity grid during year 2013, etc. •For 2014, it is stipulated that real estate property located in the island of Kefallonia is exempted from ENFIA. A similar exemption applies to real estate located in certain areas that are characterized as inactive from an urban-planning perspective, provided that such properties were not supplied with electricity during 2013. •Changes were made to the prerequisites for qualifying for a full tax exemption (in the case of low income individuals) and for claiming suspension of payment of the tax (in the case of legal entities with a declining turnover etc.) •Supplementary tax shall be calculated at a reduced rate of 0.25%, instead of 0.5% with respect to properties owned by public legal entities, which are not used for their own purposes. •The deadline for the full collection of ENFIA for year 2014 has been extended to February 27, 2015, instead of December 31st, 2014, payable in six equal monthly instalments, starting from September 30, 2014. •31 January 2015 is defined as the deadline for the submission of amendment returns reporting changes in real estate property that were effected from 1 January 2014 until 30 November 2014.
oUpdate on the Traffic Fees for 2015
The traffic fees for 2015 have already been posted on the website of the Ministry of Finance (www.gsis.gr ) and must be paid until December 31, 2014.
The car owners can print the form for the traffic fees either
a) by entering their TaxisNet personal codes in the link: https://login.gsis.gr/sso/pages/login.jsp or
b) by entering their Tax Registration Number and their car’s plate number in the link: https://www1.gsis.gr/webtax2/telhkykl/login.do .
oThe collection of Property Declarations is Extended to New Areas Since Monday, December 1, 2014 has begun the collection of property declarations for those having rights on property situated in the rest of the Regional Unity of Trikala (i.e areas not yet registered in the National Registry) of the Thessaly Region as well as in the Municipalities of Edessa and Almopia of the Pella Regional Unity of the Central Macedonia Region.
Beneficiaries must submit property declarations until March 2, 2015 (domestic residents) or June 1, 2015 (abroad residents).
oEvents and suggestions
The Benaki Museum presents from 09.10.2014 until 10.10.2019 the exhibition “Gods, Myths and Mortals: Greek Treasures Across the Millennia”.
This exhibition offers a manageable, yet complete, picture of the span of Greek civilisation. It highlights the unbroken continuation and unity of Hellenism, from earliest prehistory to the Classical and Hellenistic years, from the Roman era to the end of the Byzantine period, and from the centuries of foreign rule up to the revolutionary revival of 1821, and the founding of the Modern Greek state. The captivating progression of Greek art, and the twists and turns of Greece’s history are narrated by representative objects from almost eight millennia, coming as much from Greece itself as from lands where Greek culture took hold. At this crossroads between Europe, Africa and Asia, man – despite long periods of unrest and insecurity – managed to maintain the essential components of his civilisation: an anthropocentric view of the world, lively and inspirational thinking and the fruitful assimilation of as many influences as were accepted from its conquerors over time (Place: Australia, Melbourne Hellenic Museum of Melbourne).