{"id":35062,"date":"2023-05-24T08:33:21","date_gmt":"2023-05-24T08:33:21","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=35062"},"modified":"2023-05-24T08:33:21","modified_gmt":"2023-05-24T08:33:21","slug":"transfer-pricing-4972-2022-correction-of-profits","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/transfer-pricing-4972-2022-correction-of-profits\/","title":{"rendered":"Transfer Pricing (L.4972\/2022) \u2013 Correction of Profits"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<img class=\"alignleft wp-image-35063 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits.png\" alt=\"Transfer Pricing (\u039d.49722022) \u2013 Correction of Profits\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-\u039d.49722022-\u2013-Correction-of-Profits-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">According to Law 4972\/2022, Greek-affiliated companies have the possibility to readjust profits from transfer pricing transactions and avoid double taxation.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab70baeb39a3\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab70baeb39a3\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-4972-2022-correction-of-profits\/#Transfer_Pricing_L49722022_%E2%80%93_Correction_of_Profits\" >Transfer Pricing (L.4972\/2022) \u2013 Correction of Profits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-4972-2022-correction-of-profits\/#Conditions_for_the_Correction_of_Taxable_Profits\" >Conditions for the Correction of Taxable Profits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-4972-2022-correction-of-profits\/#Resolving_Unequal_Treatment_of_Domestic_and_Foreign_Affiliates\" >Resolving Unequal Treatment of Domestic and Foreign Affiliates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-4972-2022-correction-of-profits\/#How_can_QBC_help_you\" >How can QBC help you?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Transfer_Pricing_L49722022_%E2%80%93_Correction_of_Profits\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Transfer Pricing (L.4972\/2022) \u2013 Correction of Profits<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">With the new tax reforms of Law 4972\/2022, affiliated companies have the right to refund or set off tax on profits subject to tax in Greece.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Specifically, from September 2022, if it is established after a tax audit that the profits of the first legal entity, which is subject to tax in Greece, include additional profits from intra-group transactions, in the name of a related legal entity which is also subject to tax in Greece, then the second legal entity can request a corresponding adjustment to its taxable profits, by submitting an amending tax return.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">This new tax provision is applicable to corrections of taxable profits which are carried out by acts of corrective tax assessment and issued after September 23, 2022. Also, the provision is valid for cases which are characterized as pending before the Tax Administration or regular administrative courts or of the CoE.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">We note that Greek companies, in order to resolve tax disputes arising from intercompany transactions with related foreign companies, also have the possibility to avoid double taxation either through the mutual settlement process, or through pre-approval agreements for transfer pricing invoicing methodology.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Conditions_for_the_Correction_of_Taxable_Profits\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Conditions for the Correction of Taxable Profits<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The second legal entity must submit the amending tax return within three (3) months from the notification of the act of corrective tax assessment. Along with the submission of the amending tax return, the audit report of the first related legal entity should also be notified.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Also, a necessary condition for the refund or offsetting of tax to the second legal entity is the payment, by the first legal entity of part of the tax resulting from the correction of intra-group transaction profits. Of course, the first legal entity reserves every right to dispute the act of corrective tax assessment.<\/span><\/p>\n<h2 style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span class=\"ez-toc-section\" id=\"Resolving_Unequal_Treatment_of_Domestic_and_Foreign_Affiliates\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Resolving Unequal Treatment of Domestic and Foreign Affiliates<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">The new regulation of Law 4972\/2022 resolves the issue of double taxation of taxable profits in Greece, in the case of intra-group transactions of two domestic affiliated companies. Until recently, there was the problem of unequal treatment of domestic and foreign affiliates regarding double taxation.<\/span><\/p>\n<p style=\"line-height: 150%; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">As mentioned above, in the case of foreign affiliated companies there was the possibility either through the mutual settlement process or through the transfer pricing methodology pre-approval agreements to avoid double taxation.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Today, through Law 4972\/2022, domestic affiliated companies can also avoid double taxation through the reverse tax reform and the correction of taxable profits transfer pricing transactions.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_QBC_help_you\"><\/span><strong><span style=\"color: #d4663e; font-size: 16pt;\">How can QBC help you?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"line-height: 150%; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Keeping abreast of the latest developments in tax legislation, QBC is at your side to help you achieve maximum tax compliance and benefit for your business.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Through transfer pricing services, QBC undertakes to support you in the establishment, submission, and renewal of the documentation file, as well as during the tax audit by the Tax Authorities.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<div id=\"vc_row-63f4b7a5eafdb\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information on corporate tax and accounting, you can contact us by phone at 216 900 7576 or submit a contact request and one of our Consultants will serve you immediately.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"vc_row-63f4b7a5eb820\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-6\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><img class=\"wp-image-25468 size-full alignnone\" src=\"http:\/\/www.qbc.gr\/wp-content\/uploads\/2019\/12\/2.png\" alt=\"\" width=\"237\" height=\"72\" \/><\/p>\n<p style=\"text-align: justify;\">T: + 30 216 900 7576<br \/>\nE: info@qbc.gr<\/p>\n<p>[\/vc_column_text]<div class=\"socials socials-list socials-colored-hover socials-rounded socials-alignment-left\"><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/qbc-quality-business-consultants\/\" style=\"color: #0f544f;\" aria-label=\"linkedin\"><i class=\"socials-item-icon linkedin\" style=\"font-size: 30px\"><\/i><\/a><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/qbcgr\/\" style=\"color: #0f544f;\" aria-label=\"facebook\"><i class=\"socials-item-icon facebook\" style=\"font-size: 30px\"><\/i><\/a><\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243;]<div class=\" ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-block \" href=\"https:\/\/calendly.com\/quality-business-consultants\/appointment-with-a-consultant\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-7885\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-block ubtn-no-hover-bg  ulta-grow  ubtn-center   tooltip-6ab70baeaf5af ubtn-block\"  data-hover=\"\" data-border-color=\"#ffffff\" data-bg=\"#d4663e\" data-hover-bg=\"\" data-border-hover=\"#ffffff\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-7885'  data-responsive-json-new='{\"font-size\":\"desktop:16px;\",\"line-height\":\"\"}'  style=\"font-weight:bold;border-radius:4px;border-width:2px;border-color:#ffffff;border-style:double;background: #d4663e;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:\"><\/span><span class=\"ubtn-data ubtn-text \" >Book a meeting with a Tax Consultant<\/span><\/button><\/a><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>According to Law 4972\/2022, Greek-affiliated companies have the possibility to readjust profits from transfer pricing transactions and avoid double &#8230;<\/p>\n","protected":false},"author":2,"featured_media":35063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,72],"tags":[],"class_list":{"0":"post-35062","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-tax-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Pricing (L.4972\/2022) \u2013 Correction of Profits - QBC<\/title>\n<meta name=\"description\" content=\"According to Law 4972\/2022, Greek-affiliated companies have the possibility to readjust profits from transfer pricing transactions and avoid double ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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