The Greek Ministry of Finance on March 27, 2026, initiated a public consultation on a draft bill implementing Council Directive (EU) 2025/872 (DAC9).
The draft legislation introduces a standardized format for the GloBE information return (GIR), aligned with the template developed by the OECD, so that such returns are automatically exchanged between EU member states.
According to the provisions of the draft bill, the GIR must be exchanged with the competent EU member states no later than three months after the filing deadline for the reporting fiscal year, through the utilization of a standardized electronic format, as stipulated in Implementing Regulation 2025/1325. The Greek Pillar Two legislation provides that for the transitional year, the GIR needs to be filed within 18 months after the end of the reporting fiscal year.
In accordance with the provisions of the draft law, Pillar Two top-up tax is added to the list of non-deductible expenses explicitly stipulated in the Greek Income Tax Code.
Read an April 2026 report prepared by the KPMG member firm in Greece
