5 January 2016
On 29 December 2015, the Hellenic Public Revenue Authority issued Circular Nr. 1277/2015 listing all countries and territories with preferential tax regimes for year 2015 (fiscal year).
The said countries apply corporate income tax rates 50% or lower of the Greek corporate income tax rate (Greek corporate income tax rate is 29% as of 1 January 2015).
According to the Circular, the following countries and territories have preferential tax regimes:
Albania, Andorra, Anguilla, Bahamas, Bahrain, Belize, Bermuda, Bonaire, Bosnia−Herzegovina, British Virgin Islands, Bulgaria, Cayman Islands, Cyprus, Gibraltar, Guernsey, Ireland, Isle of Man, Jersey, Jordan, Liechtenstein, Macau, Macedonia, Maldives, Marshall Islands, Moldova, Monaco, Montenegro, Montserrat, Nauru, Oman, Paraguay, Qatar, St Eustatius, San Marino, Saudi Arabia, Seychelles, Turks and Caicos Islands, United Arab Emirates and Vanuatu.