Greece passes crypto-assets tax and supervision bill

Parliament records a passage milestone

The parliamentary tracker identifies the omnibus by its broad title, which includes tax treatment and supervision of crypto-assets, and records its stage as a voted bill on 5 November. The tracker explains that voted bills in this category await Government Gazette publication and that editorial corrections may still be made. The vote is therefore a material legislative milestone, not confirmation of an enacted law number, final wording or commencement.^[1]

Ministry outlined the proposed individual treatment

The Finance Ministry's consultation summary described a 10% tax on gains from transfers of crypto-assets, with annual gains up to EUR 500 untaxed. It said gain would generally be the difference between acquisition and transfer cost, supported by transaction evidence and an average acquisition cost for successive purchases. Under that summary, a crypto-for-crypto exchange would not generate a taxable gain, while returns from lending, liquidity provision and staking would be treated as interest taxable at 15%. These are proposal details, not verified final clauses.^[2]

Benefits and voluntary disclosure also featured

The proposal contemplated valuing crypto-assets provided as benefits in kind at their euro value when acquired and treating crypto purchases as asset-acquisition expenditure for presumptive-income purposes. It also described voluntary disclosure of gains from earlier transfers within 12 months after publication, without penalties or interest subject to conditions. Because the period runs from publication, the missing Gazette date and final wording are operationally important.^[1][2]

Preserve records and await the Gazette

Greek-resident individuals with crypto disposals or lending, staking and liquidity receipts should preserve acquisition, disposal, valuation and wallet or exchange records. Businesses paying crypto remuneration should track the proposed benefit valuation. Do not change returns or treat the EUR 500 threshold, 10% and 15% rates or disclosure window as operative until the final text, law number, Gazette issue, commencement and first tax year are verified. The sources reviewed establish no return form, filing deadline or implementing audit guidance.^[1][2]