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What is the new tax deduction and how is the minimum amount established?

As of 1.1.2017, all expenses that are eligible to establish entitlement to tax deduction and maintain the reduction in tax - in accordance with article 16 of Law 4172/2013 and article 68 of law 4446/2016 - should be made using electronic payment means. The new provision applies to taxpayers declaring income from salaries, pensions and agricultural activity, for expenses made either in Greece or abroad, in countries of the EU and of the European Economic Area (EEA).

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