Α. SUBMISSION OF DATA TO THE Central Ultimate Beneficial Owners Register (CUBOR)
A Ministerial Decision sets the technical details regarding the registrations with the CUBOR by legal entities subject to income taxation in Greece, excluding listed companies, whose data will be automatically uploaded through an interface between the Central Securities Depository and the General Secretariat of Information Systems.
More specifically it is set that the procedure will be completed through an application to be activated in the website www.gsis.gr. The data will be retrieved from the database kept by the tax authorities and the data provider will need to update/ confirm them.
The Ministerial Decision also provides the access rights to the data by the competent authorities, the entities subject to due diligence measures as well as the individuals.
Finally, three groups of legal entities are formed, depending on their legal type and the relevant registration periods are determined as below:
- For Group A, indicatively including shipping companies L. 959/ 1979, foreign companies L. 89/ 1967, law firms etc. from 16.9.2019-14.10.2019
- For Group B, indicatively including foundations, associations, private companies (“IKE”), joint ventures, branches of foreign companies etc. from 30.9.2019-1.11.2019
- For Group C, indicatively including General Partnerships, Limited Partnerships, Limited Liability Companies, SAs etc. from 14.10.2019-29.11.2019
Β. SUBMISSION OF ANNUAL FINANCIAL STATEMENTS BY NON CREDIT INSTITUTIONS
The Bank of Greece Governor issued an Act, by virtue of which a new obligation is imposed to non credit institutions (SAs, Limited Liability Companies, Private Companies, Limited Partnerships by shares), to submit their financial statements to the Bank of Greece, simultaneously with their publication through the General Registry. The first submission will include the statements for the FYs 2016-2018 and it will take place within November 2019. Further instructions will be issued by the competent Directorate of the BoG.
You can download the Tax-i in pdf file here.