Dividends received from companies that are incorporated and registered in Greece and from foreign companies authorized to operate in Greece are deemed Greek sourced.
Interest paid by Greek residents to non-residents is deemed Greek sourced.
Royalty fees paid for the use of intellectual property in Greece is deemed Greek sourced.
Rental income from property situated in Greece is deemed Greek sourced.
Service fees paid to a non-resident are deemed Greek sourced if any of the following conditions are met:
- The services are rendered within Greece
- The services are rendered outside Greece for Greek residents by non-residents or for earning income effectively subject to Greek tax