Press Releases

1. The Convention, therefore, will enter into force on December 5, 2024 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
   • (a) in Japan:
     • (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2025;
     • (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2025;
   • (b) in the Hellenic Republic:
     • (i) with respect to taxes withheld at source, for amounts paid or credited on or after January 1, 2025;
     • (ii) with respect to other taxes, for taxes levied for periods beginning on or after January 1, 2025.
2. The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from December 5, 2024 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

(Note) The foregoing is a provisional translation. The above date denotes the date of the issue of the original press release in Japanese.

[Attachment]
Convention between Japan and the Hellenic Republic for the Elimination of Double Taxation (English (PDF) / Japanese (PDF))