18 MAY 2020

01 General Provisions – Measures to prevent and limit the spread of COVID 19

02 Measures concerning the operation of the Judicial System

03 Tax Measures

04 Data Protection

05 Corporate Law Issues

06 Employment & Social Security Provisions

07 Public Procurement Issues

08 Especially for the Healthcare Providers

- Issues regarding the enforced disposition of spaces and medical technology equipment, requisition of movable property consumable and non-consumable, donations

- Issues concerning Medical Prescriptions and Validation of expenditures

- Other issues - Scientific events – Anticeptic production licenses

09 State aid rules and COVID-19

10 Contractual Risk Management issues - Force Majeure

11 Energy Sector Provisions

12 Financial Relief Measures by countries affected from COVID-19

C O V I D - 1 9 C r i t i c a l L e g i s l a t i o n M a t t e r s

IND

EX

LEGISLATIVE ACTS

25.02.2020, 11.03.2020, 14.03.2020, 20.03.2020, 30.03.2020, 13.04.2020, 01.05.2020

FEK Α’ 42/2020, FEK Α’ 55/2020,

FEK Α’ 64/2020, FEK Α’ 68/2020,

FEK Α’ 75/2020, FEK Α’ 84/2020, FΕΚ Α’ 90/2020

GENERAL PROVISIONS – MEASURES TO PREVENT AND LIMIT THE SPREAD OF COVID 19

These measures, pursuant to Article 1 of Legislative Act of 25.02.2020, potentially consist of:

1. Compulsory submission to clinical and laboratory medical examination, health

surveillance, vaccination, medication and hospitalization of people who are reasonably

suspected of transmitting the disease directly or indirectly,

2. imposition of clinical and laboratory medical examinations, as well as measures of

preventive health surveillance, vaccination, medication and precautionary hospitalization

for people coming from areas where high spread of the disease is observed.

3. imposition of sanitation preventive controls and clinical or laboratory controls in all or

selected entry and exit points of the country via air, sea, rail or road with countries with high

prevalence of the disease,

4. temporary restriction in whole or in part of air, sea, rail or road connections to countries

with high prevalence of the disease,

5. temporary restriction of people in cases (a) and (b) under conditions that prevent

contact with third parties, which could lead to the spread of the disease. The temporary

restrictive measure may be implemented in an appropriate hospital, health facility,

treatment institute, in appropriate public or private facilities for temporary accommodation,

or at home, depending on the decision of the relevant competent authority.

6. temporary ban on the operation of school units and all kinds of educational structures,

bodies and institutions, public or private, of all types and degrees, places of religious

worship, and temporary ban and suspension of movement for any reason of teachers and

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other staff and students, of any of the above school units, educational structures, bodies,

and institutions,

7. temporary ban on the operation of theaters, cinemas, sports and artistic venues,

archaeological sites and museums, health-care shops, private undertakings, public services

and organizations, and general meeting places,

8. temporary imposition of restrictive measures on the movement of means of transport

within the territory

9. temporary imposition of home detention on groups of people to avoid actions that could

cause the spread of the disease. The measure for the temporary restriction of wider groups

of people may be specified via reference to geographical areas. The people in this case

may also be subject to the measures under (a) and (b). Upon imposition of the measures,

the most moderate thereof shall be chosen by the competent authorities to fulfill its purpose

in light of the constitutional principle of proportionality.

Increase of limit on expenditures for the Budget of the Ministry of Finance, with an additional

budget of 5,000,000 Euros - Amendment to the Draft Law of the Ministry of Finance / April

2nd, 2020

Article 9 of Legislative Act of 14.03.2020

Additional measures to prevent, monitor and limit the spread of the disease

For the purpose of avoiding the risk of occurrence or spreading the COVID-19 coronavirus,

which may severely affect public health, a temporary ban on entry and exit from Greece

may be imposed – in addition to the measures of the Legislative Act dated 25.2.2020 – to

individuals, groups, organized or not, or missions of individuals coming from or moving to

affected areas abroad. However, it is not possible to prohibit Greek citizens to enter the

Greek territory. Upon implementation of the present, areas affected by the COVID-19

coronavirus are identified on a case-by-case basis by decision of the Minister of Health,

upon suggestion by the National Public Health Organization.

Important joint Ministerial Decisions: Issue Β’ 666/2020, 668/2020, 723/2020, 724/2020,

708/2020, 725/2020, 726/2020, 727/2020, 728/2020, 731/2020, 782/2020, 783/2020, 833/2020,

848/2020, 850/2020, 855/2020, 856/2020, 857/2020, 1082/2020, 1114/2020 of the Hellenic

Government Gazette

Special reference on the following Joint Ministerial Decisions:

Joint Ministerial Decision no Δ1α/ΓΠ.οικ. 19024/ (Issue Β’915/2020 of the Hellenic

Government Gazette) and JMD no Δ1α/ΓΠ.οικ. 21268

Imposition of temporary ban on the operation of private undertakings engaged in retail

trade, as defined in Art. 1 of JMD for the period from 18.3.2020 to 11.4.2020, to limit the

spread of COVID-19 coronavirus.

Exceptions: Food retailing (eg supermarket), bakeries and pastry shops without desks,

pharmacies, banks (with special instructions for up to 5 people in each branch / counter

with protective measures, flexibility of extending working hours and payment of pensions

within more days eg payment of loans on afternoon hours and recommendation for online

transactions, call centers with specific distance guidance and hygiene measures for

employees

Pursuant to Article 3 of the above JMD, private undertakings, whose operation is not

prohibited herein, are required to ensure, upon appearance of consumers, that they

provide 15 sq.m. per person and a minimum distance of two (2) meters between

individuals.

Farmer’s market operation – JMD ΚΥΑ no Δ1α/Γ.Π.οικ. 24113 (FΕΚ Β’1273/2020) – and JMD

no Δ1α/Γ.Π.οικ. 24767 (FΕΚ Β’ 1346/2020). Imposition of the measure of the temporary

prohibition of operation of the farmer’s market of par. 9, art. 2 of Law 4497/2017, from

9.4.2020 to 22.4.2020

Joint Ministerial Decision no Δ1 α/Γ.Π οικ 20036/2020 /(Issue B’ 986/2020 of the Hellenic

Government Gazette) as amended by JMD 20797/26.3.2020/FEK Β’ 1040/2020

Imposition of the measure of temporary restriction the movement of citizens to counter the

risk of spreading COVID-19 coronavirus. The restriction applies for the period from 23.03.2020

at 06:00 am to 27.04.2020 at 06:00 am.

Exceptions: a) Transfer to and from work during business hours.

(b) Transit to a pharmacy, visiting a physician or transfer to a hospital or health center, upon

recommendation prior to communication.

(c) Transit to shops supplying with necessities that cannot be shipped on time.

(d) Transit to a bank, to the extent that an electronic transaction is not possible.

(e) Transit to help people in need.

(f) Going to a ceremony (eg funeral) under the conditions provided by law or the transitof

divorced or separated parents necessary to ensure the communication of parents and

children, in accordance with the provisions in force.

(g) Exercise outdoors or walking a pet, individually or per two people, provided that the

required distance of 1.5 meters in the latter case is kept.

(h) One-off transfer to the place of permanent residence.

(j) Transfer to a public administration facility, if electronic or telephone service is not possible

and only for urgent needs, after setting an appointment for which the person/citizen is

informed in writing or electronically and under the additional condition of showing the

above information.

(k) Transfer from and to the place of work of a spouse or first degree relative, if there is a

relevant need.

(l) Transfer for feeding stray animals, provided that the transfer takes place within the

municipality of residence of the person/citizen.

The Hellenic Police, the Municipal Police, the Port Authorities in their area of responsibility

and the National Transparency Authority, pursuant to Article 82 of Law 4622 /2019, are the

component authorities responsible for ensuring the implementation of the JMD, detecting

violations and enforcing the provisioned administrative penalties. A mere act of the above

principles shall be imposed to those who breach the provisions of the JMD in accordance

with Article 104 of the Road Traffic Code, as applicable, with an administrative fine of one

hundred and fifty (150) euros for each infringement, without prejudice to any provisioned

criminal penalties.

Joint Ministerial Decision Δ1α/ΓΠ.οικ. 20035 (Issue 987/22.03.2020 of the Hellenic

Government Gazette) as amended by JMD no. 24112 9.4.2020 (ΦΕΚ Β΄ 1272/9.4.2020)

Imposition of measure of temporary ban on the operation of tourist accommodations

across the Territory for the period from 23.3.2020 or 26.3.2020, where applicable, to

30.4.2020. Exceptions: MD no. 5248/March 27th, 2020 Continuation of operation of tourist

accommodations, despite the imposed temporary prohibition of operation, and

determination of their special operating conditions (see Table of Article 2 of the MD).

Notification of the provisions of Part A’ "Regulations for the Support of Society and

Entrepreneurship”, Article 1 of the Legislative Act: "Urgent measures to address the

consequences of the spread of COVID-19 coronavirus, to support the society and

entrepreneurship, and to safeguard the smooth operation of the market and public

administration."

OTHER RELATIVE JMD: FEK Β’ 649/2020, 648/2020, 666/2020, 668/2020,

723/2020, 724/2020, 708/2020, 725/2020, 726/2020, 727/2020, 728/2020,

731/2020, 782/2020, 783/2020, 833/2020, 848/2020, 850/2020, 855/2020,

856/2020, 857/2020, 858/2020859/2020, 860/2020, 861/2020, 862/2020,

863/2020, 864/2020, 915/2020, 928/2020, 1388/2020, 1391/2020,

1392/2020, 1468/2020, 1471/2020, 1473/2020, 1475/2020, 1476/2020,

1479/2020, 1480/2020

Circular ΥΠΕΣ ΔΙΔΑΔ Φ/69/108/οικ.7874

Right of Appeal (article 1, paragraph 5 of Legislative Act of 25.02.2020)

Any person affected by the above measures is entitled to submit to the President of the

Administrative Court of First Instance of the district where the measure is imposed objections

against the measure. The objections are heard with or without the presence of the

counterparty, provided that they are under restraint and may be represented by a lawyer

or other person. The President shall rule irrevocably. Furthermore, the provisions of the Code

of Administrative Procedure apply accordingly. Specific issues may be regulated upon

decision of the Minister of Justice for the implementation of this paragraph.

Penalties (article 1, paragraph 6 of Legislative Act of 25.02.2020) & article 285 of Criminal

Code)

Failure to comply with the provisions of this Article shall result in punishment by imprisonment

of up to two (2) years, unless it is provisioned a stricter punishment for this offense.

By virtue of the Circulars issued by the Supreme Court’s Prosecutor dated 12.03.2020 and

31.03.2020, it was noted to the locally competent Public Prosecutors that they shall also

pursue criminal prosecution against any punishable act under art. 285 of Criminal Code

(violation of disease prevention measures), which carries stricter penalties.

JMD no. 1016/14/62 9.4.2020 (FΕΚ Β’ 1275/2020)

Definition of the bodies, monitoring procedure regarding any breach of the extraordinary

measures enacted for confronting COVID 19, affirmation and collection of the relevant

fines, disposal of the above collection and of any other relevant detail.

Furthermore, among other things, Article 44 of the Legislative Act defines the Rules of social

distancing as follows:

1. In order to deal with the risk of spread of the COVID-19 coronavirus and for the absolutely

necessary period, it may be set out by joint decision of the Ministers of Development and

Investment, Citizen Protection, Labor and Social Affairs, Health, Interior Affairs and, case-by-

case, the competent Ministers issued following the opinion of the National Commission for

the Protection of Public Health against the COVID-19 coronavirus, in all or in part of the

territory, in public services, private enterprises or categories thereof, as well as in any other,

public and private gathering places:

a) mandatory use of a mask

b) measures to maintain a maximum proportion of persons per certain area and minimum

distance between them

c) personal health and protection measures

d) special operating rules.

2. For natural persons who violate the measures of par. 1, an administrative fine from one

hundred and fifty (150) to five thousand (5,000) euros is imposed for each violation, with a

justified act of the competent authority. For companies that violate the above measures,

for each violation, with a justified act of the competent authority, an administrative fine of

one thousand (1,000) to one hundred thousand (100,000) euros and suspension of

operation for a period of fifteen (15) to ninety (90) days is imposed.

3. The competent authorities for ensuring the implementation of the measures of par. 1, the

ascertainment of violations and the imposition of the administrative fine of par. 2 is the

Hellenic Police, the Municipal Police and the Port Authorities in their area of responsibility,

the General Secretariat for Trade and Consumer Protection, as well as the National

Transparency Authority (EAD) of article 82 of law 4622 / 2019 (A '133).

4. The decision of par. 1 specifies the administrative fine of par. 2, depending on the

degree of risk to public health, as well as the relevant competent bodies for imposing

penalties and the applicable procedure is set out, as well as any other necessary details for

the implementation of the present.

USEFUL LINKS:

For “18 useful Q&As for the ban on movement of citizen across Territory”» of General

Secretariat of Civil Protection, press here.

For «MOVEMENT OF EMPLOYEE CONFIRMATION LETTER», press here.

For «EXCEPTIONAL MOVEMENT OF CITIZENS CONFIRMATION LETTER», press here.

For further information: alexandros.kortesis@potamitisvekris.com

MEASURES CONCERING THE OPERATION OF THE JUDICIAL SYSTEM

Extension of the Judicial Year

By virtue of the article 18 of Law 4684/2020, the judicial vacations begin on 16.07.2020 and

end on 31.08.2020.

Other measures:

The 15.05.2020 joint Ministerial Decision no Δ1α/ΓΠ.οικ.30340 (ISSUE B 1857_2020.pdf of the

Hellenic Government Gazette) extended the validity of the 25.04.2020 joint Ministerial

Decision no. Δ1α/ΓΠ.οικ.26804 (Issue Β 1588/2020 of the Hellenic Government Gazette)

following the 11.04.2020 joint Ministerial Decision no Δ1α/ΓΠ.οικ.24403 (Issue Β 1301/2020 of

the Hellenic Government Gazette) and the 27.03.2020 Joint Ministerial Decision no

Δ1α/ΓΠ.οικ.21159 (Issue B 1074/2020), 15.03.2020 joint Ministerial Decision no.

Δ1α/ΓΠ.οικ.18176 (Issue B 864/2020 of the Hellenic Government Gazette) and the 12.03.2020

joint Ministerial Decision no. Δ1α/ΓΠ.οικ.18176 (Issue B 833/2020 of the Hellenic Government

Gazette), regarding the imposition of the temporary suspension measure for all Courts and

Public Prosecutions throughout the Territory for the period from 16.05.2020 to 31.05.2020,

and the National School of Judicial Officers, for the period from 16.05.2020 to 01.06.2020

(entry into force on 16.03.2020).

By virtue of the above decision, for the period from 16.05.2020 to 31.05.2020, the following

were decided in particular:

a) trials before the Council of State, ordinary administrative, civil and criminal courts are

suspended

b) legal and judicial time-limits for proceedings (such as lodging of an action, written

pleadings, addendum in rebuttal etc.) and other actions before the courts’ and

prosecutors’ offices, as well as the limitation period of the relevant claims are suspended

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c) enforcement procedures and auctions as applicable are suspended.

Νotwithstanding the suspension, it is permitted:

α) the trial of cases ready for discussion, pending before the Council of State and the

ordinary administrative courts, provided that statements have been made on the

representation of the parties, without their appearance at the hearings,

b) the trial of provisional measures aimed at guaranteeing, registering or removing or

reforming a prenotation of mortgage, conservative attachment of movable or immovable

property, judicial custodianship, sealing, unsealing, inventory and accounting in

accordance with articles 737, 738 of the Greek Code of Civil Procedure, the European

Account Preservation Order in accordance with Article 738A of the GCCP, the revocations

thereof and the relevant disputes referred to in Article 702 of the GCCP,

c) the grant or suspension of provisional injunctions, carried out without the summons of

the party. The provisional injunctions that were issued prior to the suspension and are

valid upon the hearing are extended by decision of the President of the Office of its

own motion, who also determines the duration of the extension,

d) the publication of decisions

According to article 4 par. 4 of the 15.05.2020 Joint Ministerial Decision the

secretariats of the country’s courts and public prosecutions recover to full operation.

The specific issues related to the smooth conduct of their work, as well as those that,

in each case and at the discretion of the governance body of each of them, are

urgent and require immediate action, are regulated by the decisions of their

governance bodies. Regarding the above mentioned, see: announcement

(15.05.2020).pdf.

Article 33 of Legislative Act of 01.05.2020

Special Procedural Regulations for the Council of State, the Court of Auditors and the

regular administrative courts

1. For the period from 6 May 2020 to 15 July 2020 during the hearing of the cases: a)

regarding the Council of State, the parties have, by way of derogation from the applicable

procedural provisions, a period of seven (7) days from the date of the hearing, for the

submission of documentation of credentials, the submission of a pre-collection letter and

the submission of a memorandum, b) in the regular administrative courts the parties have,

by way of derogation from the applicable procedural provisions: ba) regarding the case of

claims of annulment, a period of seven (7) days from the date of the hearing, for the

submission of documentation of credentials, the submission of a pre-collection letter and

the submission of a memorandum, bb) regarding the disputes in essence, for which Article

138 applies. Code of Administrative Procedure (Law 2717/1999, A '97), deadline seven (7)

days, from the date of the discussion, for the submission of legalization documents and the

submission of a pre-collection letter, c) regarding the Court of Auditors, the parties have, by

way of derogation from the applicable procedural provisions, a period of seven (7) days

from the date of the hearing, for the submission of documentation of credentials, the

submission of a letter of pre-collection and the submission of a memorandum.

2. The declarations of articles 33 par. 6 of PD 18/1989 (Α΄8) and 133 par. 2 of Law 2717/1999

may be submitted, for the same period of time, and electronically, through the Single

Digital Gate of the Public Administration, according to the provisions of the twenty-seventh

article of Legislative Act of 20.3.2020 Legislative (A '68), ratified by article 1 of law 4683/2020

(A' 83) and amended by thirty-eighth article of Legislative Act of 13.4.2020 (A '84). The

aforementioned solemn statements are submitted electronically to the e-mail address of

the Secretariat of the competent judicial body, no later than 14:00 of the date before the

trial, they replace the submission of a printed declaration to the Secretariat and have the

same legal validity. These declaratoins also include the e-mail address of the proxies or the

parties in person, to which the report referred to in Article 22 of the P.D. 18/1989 or article

128A of law 2717/1999, as the case may be. The sending of the report in the above manner

constitutes a timely notification. Prior to the hearing of the case, the relevant Secretariat

shall print, record and place these declarations in the file.

Operation of Land Registries

By virtue of the Joint Ministerial Decision no Δ1α/Γ.Π.οικ. 30344 (Issue Β 1548/2020 of the

Hellenic Government Gazette), the validity of the Joint Ministerial Decision no

Δ1α/ΓΠ.οικ.26805/25.04.2020 (Issue Β 1587/2020) was extended regarding the regime of

stipendiary and gratis Land Registries’ operation, as well as Cadastral Offices of Rhodes, Ko-

Leros, Piraeus, Thessaloniki and the land offices and branches of the “Hellenic Cadastre

Authority” in the whole of the Territory for the period from 16.05.2020 to 31.05.2020, allowing

all kinds of transactions as well as records searching, in compliance with the necessary

health measures.

Regarding criminal cases:

They are suspended until 31.05.2020 (ar. 4 of the 15.05.2020 joint Ministerial Decision):

a) Trials before criminal courts;

b) legal and judicial time-limits for proceedings and other actions before the courts and

public prosecutors services and

c) the expiry of the relevant claims

Trials before the Misdemeanor Court are withdrawn and are not being heard.

Trials before the Court of Appeal:

- If they have begun before the suspension and have been interrupted within the

time of the suspension, the court shall decide on the adjudication or re-interruption.

In the event of interruption of the criminal proceedings, the new hearing dates shall

be announced by the secretary of the seat to the bar association of the seat of the

Court and, if the Court has a website, shall also be posted on it.

- If no substantive proceedings have been initiated, they are dismissed.

Exemptions:

Notwithstanding the suspension:

a) hearings of flagrante delictii, provided that the defendant concerned, is detained by

virtue of the provisions regarding the flagrant procedure;

b) hearings of felonies for the temporarily detained defendants, whose maximum limit of

temporary detention is completed;

c) hearings of felonies whose limitation period expires within the period from the

commencement of the suspension until 31.01.2021;

d) the filing of criminal complaints

For the operation of the Public Prosecution Offices of Athens Court of First Instance, see:

announcement (29.04.2020).pdf, announcement of Pubic Prosecution offices

(12.05.2020).pdf, announcement of Public Prosecution of Juveniles (12.05.2020).pdf

See announcement of the Legal Counsil of the State (190_16.05.2020).pdf for the operation

of the Legal Council of the State: Imposition of the temporary partial prohibition on

operation of the Central Office of the Legal Council of the State and operating restrictions

of its services until 31.05.2020 for the confrontation of the negative circumstances of

corona-virus COVID-19 appearance.

For further information: konstantinos.papadiamantis@potamitisvekris.com

TAX MEASURES

Article 1 of Legislative Act of 11.03.2020

Suspension of VAT payment under conditions

For undertakings affected financially by the occurrence and spread of COVID-19

coronavirus, the VAT payment deadline may be extended

and the collection of debts assessed by VAT returns with payable tax amount (debit) may

be suspended. During extension of payment and suspension of collection period no interest

and surcharges shall be imposed on the amounts due. Τhe undertakings affected per

business sector and per region, the extension period of the VAT payment deadline and the

period of suspension of the VAT collection as well as any other details necessary for the

implementation of the present are specified By decision of the Minister of Finance, upon

recommendation by the Chief of the Independent Public Revenue Authority (AADE).

Article 2 of Legislative Act of 11.03.2020

Suspension of collection of assessed debts and extension of payment of installations

deadline

For undertakings affected financially by the occurrence and spread of COVID-19

coronavirus, the payment deadline may be extended and the collection of assessed debts

to Tax Offices(DOY) or Audit Centers as well as the payment deadlines of installments

based on arrangements/settlement schemes may be suspended. During deadline

extension and suspension of payment of assessed debts and installments based on

arrangements/settlement schemes no interest and surcharges shall be imposed on the

amounts due. The undertakings affected per business sector and per region, the extension

period of the payment deadline and the period of suspension of the collection of assessed

debts and installments based on arrangements/settlement schemes as well as any other

details necessary for the implementation of the present are specified by decision of the

Minister of Finance, upon recommendation by the Chief of the Independent Public

Revenue Authority (AADE).

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Article 9 of Legislative Act of 11.03.2020

Extension of suspension of VAT payment for businesses affected that had transactions with

“Thomas Cook Group PLC” company.

The suspension as provided in paragraph 1 of article seven of 30.9.2019 Legislative Act

"Urgent regulations under responsibility of the Ministries of Environment and Energy, Internal

Affairs, Finance and Health" (A 145), ratified by Article 2 of Law no. 4638/2019 (A΄ 181) is

extended until 30.6.2020.

For more details in relation to the Legislative Act of 11.03.2020 press here

Α. 1054/2020

Determination of the details for implementation of the article 1 of Legislative Act of

11.03.2020

The deadlines for the payment of assessed debts to the Tax Offices (DOY) / Audit Centers

by VAT returns with payable tax amount (debit), that expire or have expired from

11/03/2020 until 30/04/2020, for undertakings that have an active primary Business Activity

Code on 20/03/2020 one of those stated in the attached table of this decision are

extended until 31/08/2020. Further, the collection of the above assessed and overdue on

11.03.2020 debts is suspended until 31/08/2020. Interests and surcharges shall not be

calculated. In the event that the employees of the undertakings are suspended from their

employment contract and the employer concerned terminates it, as well as, in the event

that after completion of the measure, the undertakings do not maintain the same existing

number of employees, the extension or suspension shall terminate automatically and

interest and surcharges shall be imposed to the debts as of the date of their assessment.

For more details in relation to Α. 1054/2020 press here

Α. 1053/2020

Determination of the details for implementation of the article 2 of Legislative Act of

11.03.2020

The deadlines for the payment of assessed debts to the Tax Offices (DOY) / Audit Centers

that expire or have expired from 11.03.2020 until 30.04.2020, for undertakings that have an

active primary Business Activity Code on 20.03.2020 one of those stated in the attached

table of this decision are extended until 31.08.2020. Similarly, until 31.08.2020 the collection

of the assessed and overdue on 11.03.2020 debts of the aforementioned debtors is

suspended. Interests and surcharges shall not be calculated. In the event that the

employees of the undertakings are suspended from their employment contract and the

employer concerned terminates it, as well as, in the event that after completion of the

measure, the undertakings do not maintain the same existing number of employees, the

extension or suspension shall terminate automatically and interest and surcharges shall be

imposed to the debts as of the date of their assessment.

For more details in relation to Α. 1053/2020 press here

Press Release from Ministry of Finance

Updated list of Activity Codes affected by the spread of coronavirus

According to the Ministry of Finance's Press Release, an updated list with the Business

Activity Codes affected by the spread of coronavirus is provided. Private businesses that

have one of the main Business Activity Codes listed below are included in the support

measures. In case of a four-digit Activity Code all subcategories of six-digit and eight-digit

Codes are included. In case of a six-digit Activity Code, all categories of eight-digit Codes

are included. It is noted that this list is dynamic and shall change according to the relevant

Ministerial Decisions as the crisis progresses. It is estimated that approximately 600,000

private undertakings with 1,200,000 employees and a monthly turnover of about 8.3 billion

euros, as well as 550,000 freelancers, self-employed and individual business owners are

included.

For more details in relation to the Press Release press here for the updated list of Business

Activity Codes here

Α. 1050/2020

VAT exemption in goods and services under a donation contract with the State

By virtue of Decision A. 1050/2020 the procedure for granting / applying the VAT exemption

in deliveries of goods and services made by the taxpayer to a donor from 14.2.2020, subject

to donation tax under a donation contract concluded by the donor with a public sector

body as defined in Article 14 of Law 4270/2014, or with legal entities governed by private

law established by a special law in favor of the public interest or with other entities

supervised by the above entities.

For more details in relation to Α. 1050/2020 press here for the Press Release here

Ε. 2033/2020

Instructions for import and export of goods at customs

By virtue of Circular Ε.2033/2020 digital facilities are provided to customs to accelerate

clearance and facilitate trade. Specifically, complete online import and export procedures

are introduced through the integrated ICISnet Information System, which supports the

electronic submission of declarations and their supporting documents, as well as the

monitoring and keeping the persons concerned updated at all stages of the process via

messages. Printing of declarations therefore becomes reasonably unnecessary.

For more details in relation to Ε. 2033/2020 press here for Press Release here

Article 1 of Legislative Act of 20.03.2020

Reduction of VAT in hygiene and protection articles

In Chapter A "Goods" of Annex III to the VAT Code (Law 2859/2000, A 248) is added

paragraph 50 as follows: "50. Protective masks and gloves for medicine (to protect against

viruses and to prevent disease transmission - hospital and private use) (DK EX 3926, EX 4015,

EX 4818 EX, EX 6307). Soap and other preparations for personal hygiene (DK EX 3401 and EX

3402). Antiseptic solutions, antiseptic wipes and other antiseptic preparations (DK 3307 EX,

DK EX 3401, DK EX 2828, DK EX 3402, DK EX 3808 and EX 3824). Denatured ethyl alcohol (DK

EX 2207), intended as a raw material for the production of antiseptics. Pure ethyl alcohol,

non-denatured, of agricultural origin with an alcoholic strength of 95%, available for sale in

retail, in accordance with par. 5 of article 8 of Law 2969/2001 (A '281) (DK EX 2207).The rate

of tax on the goods in the said tariff lines is set at six percent (6%).

It is valid until 31st of December 2020.

Article 2 of Legislative Act of 20.03.2020

Reduction of the lease on commercial and primary residence leases

The tenant on a commercial lease for the establishment of an undertaking, for which special

and extraordinary measures of suspension or temporary prohibition of their operation have

been taken related to the COVID-19 coronavirus, shall be exempt from the obligation to pay

40% of the total rent for the months of March and April 2020. Stamp duty and VAT as

applicable are recalculated and imposed on the lease fee as resulted from the above partial

payment. The same applies to lessees who have been granted the use of movable or

immovable property, or both, exclusively for business purposes, in the context of a leasing

agreement, and applies to undertakings that are in suspension or in temporary prohibition of

their operation due to the COVID-19 coronavirus. The same applies to primary residence

leases where the lessee is an empoloyee in an undertaking of the same paragraph whose

employment contract has been temporarily suspended because of the measures to prevent

the spread of coronavirus COVID-19. The employee is required to be engaged in the

undertaking with a relationship of employment at the time of the implementation of the

special and emergency measures of suspension or temporary prohibition of the operation for

preventive or repressive reasons related to the COVID-19 coronavirus.

Article 3 of Legislative Act of 20.03.2020

Acceleration of Income Tax and VAT Refunds

In pending cases, at the time of entry into force of this Law, cases of tax refund control of legal

persons and legal entities or VAT refund of natural persons or legal persons and legal entities,

provided that the total amount of pending applications amounts to thirty thousand (30,000)

euros, per tax and per beneficiary, the refund shall be made immediately, subject to the

provisions on limitation period. Pending cases mean control cases for which no temporary

corrective assessment of tax has been issued. For the returns hereunder a sample audit may

be performed in accordance with the provisions of article 26 of Law 4174/2013 (A1717).

Article 5 of Legislative Act of 20.03.2020

Extension of the payment deadline and suspension of collection

Article 2 of Legislative Act of 11.3.2020 is amended as follows: 1. In paragraph 1, after the

words "COVID-19", the words "as well as employees of such undertakings" are added. 2. The

following sub-paragraph shall be added at the end of Article 2 paragraph (1): "The preceding

subparagraphs also apply to natural persons who lease immovable property to undertakings

affected financially by the occurrence and spread of the COVID-19 coronavirus". 3. In Article

2 paragraph (2) after the words "and by region", the words "and their employees" are added.

4. The following sub-paragraph shall be added at the end of Article 2 (2): 'By a similar decision,

the implementation of the provisions of the present may be extended to other categories of

natural persons affected financially by the occurrence and spread of the COVID-19

coronavirus.

For more details in relation to Legislative Act of 20.03.2020 press here

Ε. 2037/2020

Notification of the provisions of Article 3 of Legislative Act of 20.03.2020

By virtue of Circular E. 2037/2020 the provisions of Article 3 of Legislative Act of 20.03.2020 on

the acceleration of income tax and VAT refund are notified, to inform and apply their actions

to all Tax Offices, KMEEP and KEFOMEP in a coordinated manner.

For more details in relation to Ε.2037/2020 press here

Ε. 2038/2020

Amendment of Annex III to the VAT Code - Notification of Article 1 of Legislative Act of

20.03.2020

By virtue of Circular E.2038 / 2020 the provisions of Article 1 of Legislative Act of 20.03.2020 are

notified and all the goods included in the tariff lines set out in paragraph 50 of Annex III to the

VAT Code are detailed.

For more details in relation to Ε.2038/2020 press here

Commission’s Proposal for dealing with the coronavirus pandemic

Proposal to activate fiscal framework’s general escape clause

The Commission has called on the Council to approve its proposal to activate the general

escape clause of Stability and Growth Pact (SGP) to tackle as quickly as possible the

coronavirus pandemic. Once endorsed by the Council, this proposal will allow Member States

to undertake measures to deal adequately with the crisis, while departing from the budgetary

requirements that would normally apply under the European fiscal framework. The proposal

represents an important step in fulfilling the Commission's commitment to use all economic

policy tools at its disposal to support Member States' in protecting their citizens and mitigating

the pandemic's severely negative socio-economic consequences.

For more details in relation to Commission’s Proposal press here

A.1055/2020

Free disposal of ethyl alcohol to the Ministry of Health

By virtue of the Decision A.1055/2020, the Decision A.1048/2020 is amended. In particular, the

new Decision replaces Article 1 paragraph 1 of A.1048 /2020 as follows: “For the purpose of

producing antiseptic products in order to meet the urgent needs of public health, we dispose

free of charge to the Ministry of Health, free from tax and any other charges, ethyl alcohol of

an amount of one hundred twenty-two tons and six hundred kilos (122.6 tons) with an alcohol

volume of 93,5% to 96.5%, which is under the management of the Customs Authorities of the

Independent Public Revenue Authority and shall be gradually transferred to the 441st-ABYY

facilities of the Greek Army, as well as to the facilities of the pharmaceutical production units

of ELPEN SA, PHARMATHEN SA, IASIS Pharmaceuticals HELLAS SA, RAFARM SA, HELP SA,

LAVIPHARM SA, UNI-PHARMA SA”. All other provisions of Decision A.1048/2020 remain as in

force.

For further information regarding the Decision A.1055/2020 click here

Α.1056/2020

Terms and conditions for the denaturation of ethyl alcohol and for the exemption from the

Excise Duty

By virtue of the Decision A.1056/2020, the Decision Φ.1554/811/2008 regarding the: “Terms

and conditions for the denaturation and the exemption from the Excise Duty of ethyl

alcohol, delivered to industries and crafts, pursuant to article 83 paragraph 1 b 'of of Law

2960/2001" is amended.

For further information regarding the Decision A.1056/2020 click here

Circular Ε.2039/2020

Import of denatured ethyl alcohol

By virtue of Circular No. E.2039/2020, the provisions of Article 23 of L.A./20.03.2020 are

notified to the Tax Authorities, according to which article the Minister of Development and

Investments may grant by a decision an import license of denatured ethyl alcohol from

third countries during the period needed for preventing the risk of dispersing COVID-19 and

in any case for a period which may not exceed four (4) months from the date of entry into

force of the aforementioned L.A., i.e. from 20.03.2020. The aforementioned import is subject

to customs legislation currently in force. Furthermore, it is noted that the requirements

stipulated in Article 113 of Law 2960/2001 are not required to be met, as such requirements

relate to the delivery of products subject to Excise Duty.

For further information regarding the Circular Ε.2039/2020 click here

IRS decision to extend FATCA deadlines due to Covid -19

Deadline extension for filing FATCA declarations

Due to the extreme conditions caused by the spread of the Covid -19, IRS has decided to

extend the deadline for submitting the application for tax compliance with foreign

accounts (FATCA), concerning foreign financial institutions. The deadline for submitting the

FATCA declaration (form 8966) is extended from 31.03.2020 to 15.07.2020. Such deadline

extensions and tax relief are automatically granted. Taxpayer is, therefore, not required to

submit any additional forms (e.g. Form 8809-1 / Application for extension of FATCA report

deadline) to IRS.

For further information regarding the IRS Decision click here

Α. 1061/2020

Supporting measures for businesses. Provisions for the implementation of Article 2/L.A.

11.3.2020, as amended by Article 5 of L.A./20.03.2020

The deadlines for the payment of certified tax obligations and installments in the context of

a settlement scheme, being due as from 11.03.2020 to 30.04.2020, are suspended until

31.08.2020 for the individuals who lease their properties to businesses that on 20.03.2020 are

primarily engaged in activities as per the Activity Code Numbers (ACN) which are included

in the table annexed to the Decision A.1061/2020; or to businesses whose gross income as

per their initial income tax return for tax year 2018 arising from secondary activities (as such

activities are listed as per the Activity Code Numbers in the attached annex) in which they

are engaged on 20.3.2020, is higher than the gross income arising from activities in which

they are primarily engaged on 20.03.2020; or to employees whose employment contracts

have been suspended either due to obligatory suspension of their employer’s business from

the Greek State, or as a result of the employer’s decision (Article 11 sub-paragraph 2A a’ of

L.A. 20.03.2020). Furthermore, the collection of certified tax liabilities, being due on

11.03.2020, is suspended up to 31.08.2020, free of interest and surcharges, for the

aforementioned persons.

For further information regarding the Decision A.1061/2020 click here

Α. 1062/2020

Amendment of the Decision A.1053/2020 and the attached table with respect of

Businesses’ Activity Code Numbers

By virtue of Decision A.1062/2020, Decision A.1053/2020, as well as the attached table with

respect of Businesses’ Activity Code Numbers, are amended. More specifically, the

following phrase is added in paragraph 1 after the word “table”: “or to businesses whose

gross income as per their initial income tax return for tax year 2018 arising from secondary

activities (as such activities are listed as per the Activity Code Numbers in the attached

annex) in which they are engaged on 20.3.2020, is higher than the gross income arising

from activities in which they are primarily engaged on 20.03.2020”. Furthermore, this

decision lists the new updated table with the Activity Code Numbers of the affected

businesses. This decision enters into force from 21.3.2020.

For further information regarding the Decision A.1062/2020 click here

Α. 1063/2020

Amendment of the Decision A. 1054/2020 and the attached table with respect of

Businesses’ Activity Code Numbers

By virtue of Decision A.1063/2020, Decision A.1054/2020, as well as the attached table with

respect of Businesses’ Activity Code Numbers, are amended. More specifically, the

following phrase is added in paragraph 1 after the word “table”: “or to businesses whose

gross income as per their initial income tax return for tax year 2018 arising from secondary

activities (as such activities are listed as per the Activity Code Numbers in the attached

annex) in which they are engaged on 20.3.2020, is higher than the gross income arising

from activities in which they are primarily engaged on 20.03.2020”. Furthermore, this

decision lists the new updated table with the Activity Code Numbers of the affected

businesses. This decision enters into force from 21.3.2020.

For further information regarding the Decision A.1063/2020 click here

Α. 1064/2020

Extension of deadlines for submitting tax returns whose deadline expires within March and

April 2020

The deadlines for submitting capital duty and stamp duty tax returns, expiring within March

and April 2020, are extended for a period of two months. Furthermore, the deadline for

submitting the environmental levy for plastic bags return pertaining to the first quarter of

2020 and expiring on 30.04.2020, is suspended until 30.06.2020. The deadline for submitting

lodging tax returns, pertaining to records issued within February, expiring on 31.03.2020, is

suspended until 29.05.2020. The deadline for submitting lodging tax returns, pertaining to

records issued within March, expiring on 30.04.2020, is suspended until 30.06.2020. The

deadline for submitting inheritance and gambling profits tax returns are suspended until

29.05.2020. The aforementioned provisions also apply to donations and parental grants tax

returns in cases a notarial document is not drawn up. In addition, no audit shall take place

for capital tax returns submitted during this period, and such audit will be performed at a

later time.

For further information regarding the Decision A.1064/2020 click here

A.1052/2020

Extension of the deadline for submitting declarations of lease and short-term property lease

to TAXISnet

By virtue of decision A.1052/2020, an extension of the deadline for submission of the above

declarations is provided. In particular, the deadline for submitting the "Declarations with

respect to Leased Property”, concerning initial or amending lease agreements, with a

starting date or amending date from 01.02.2020 to 30.04.2020, as well as the deadline for

submitting the "Declarations with respect to Short-Term Property Lease", concerning leases

with check- out date or with cancellation date from 01.02.2020 to 31.05.2020, are extended

until 30.06.2020.

For further information regarding the Decision A.1052/2020 click here

Article 1 of L.A./30.03.2020

25% discount on certified tax liabilities installments for businesses and individuals

Businesses that have been financially affected and individuals, as stipulated pursuant to the

relevant decisions, shall be granted with a deduction of 25% on certified tax liabilities

installments being due as from 30.03.2020 to 30.05.2020, provided that such installments are

paid in due time, with the exemption of VAT and withholding taxes. The 25% discount also

applies on installments for tax liabilities (including VAT and withholding taxes) under a

settlement scheme. The aforementioned discount shall apply to certified tax liabilities that

shall be paid following 30.03.2020.

Article 6 of L.A./30.03.2020

Provisions regarding the extension of deadlines provided in the Tax Procedure Code

The notification of initial temporary tax assessments or penalties, as well as final tax

assessments or penalties is suspended until 30.04.2020.

The imposition of precautionary measures shall be suspended for as long as the measure of

temporary, partial or total, suspension of courts is still in force.

The deadline for submission of observations or objections by taxpayers regarding the initial

temporary tax assessments or penalties, as well as the deadline for the collection of

information, copies of accounting books and records, etc. in the context of audits, is

suspended until 31.05.2020. It is noted that the above suspension also covers the deadlines

that had not expired on 11.03.2020.

The deadlines for filing an administrative appeal and a petition for suspension, which have

expired or expire from 11.03.2020 to 31.05.2020, are suspended by sixty (60) days. In

particular, the deadlines for the issuance of Directorate for Settlement of Disputes’ decisions

on petitions for the suspension of payment of 50% of the disputed amount, as well as on

administrative appeals, which have not been completed from 20.03.2020 until 31.05.2020,

and provided that the relevant decision has not been issued until 20.03.2020, are extended

by sixty (60) days.

In addition, the period for the claims of tax assessment and penalties to be time-barred

which expire from 30.03.2020 to 31.05.2020 are suspended until 31.07.2020.

Article 10 of L.A./30.03.2020

Acceptance of donation agreements with respect to hospital - specific equipment

In view of the ongoing public health emergency, acceptance of hospital - specific

equipment donations is not required to be approved from the Minister of Finance but is only

required to be notified. With respect to the procedure to be followed for the said

acceptance, suppliers who are subject to VAT may be granted with a discount on input

VAT. Furthermore, the issued invoice shall not bear a tax charge, while the relevant

exemption provision, the date of signing the donation agreement and the contracting

parties have to be indicated to the above issued invoice.

Article 11 of L.A./30.03.2020

Partial rent payment

According to Article 11 of L.A./30.3.2020, the following paragraph is added to Article 2 of

L.A./20.03.2020: “3. Specific terms and conditions, as well as any other details for the

implementation of L.A./30.03.2020 are to be determined by virtue of joint decision of the

Ministers of Finance, Development and Investments and Labor and Social Affairs".

Article 12 of L.A./30.03.2020

Suspension of the Operation of the "Central Ultimate Beneficial Owners Register”

information system

The operation of the "Central Ultimate Beneficial Owners Register" information system

provided in Article 20 paragraph 4 of Law 4557/2018 is suspended for a period of 3 months

commencing from 30.03.2020. In addition, by a joint decision of the Ministers of Finance and

Digital Governance, the above 3 month suspension may be extended for an equal period

of time. During the aforementioned period, deadlines for filing information in said register

are suspended accordingly.

Article 13 of L.A./30.03.2020

Provisions for the Hellenic Aviation Industry SA

In Article 55 of Law 4487/2017, a paragraph 3 is added as follows: “3. Subject to the

European Union provisions on the certification of duties, for the cases provided in

paragraphs 1 and 2, the clearance of which has not been possible for the above special

custom procedure, the deadline for the certification of the due tax charges and fines

pursuant to Law 2960/2001 is set to five years ".

For further information regarding the Law Act/ 30.03.2020 click here

Α. 1066/2020

Extension of the deadline for the payment of certified tax liabilities

The deadlines for the payment of the certified tax liabilities and installments under a

settlement scheme, which are due up to 31.03.2020 are extended until 10.04.2020 for

individuals a) over 70 years old or b) who have a disability of over 80%, as it occurs from the

tax return submitted for tax year 2018 or from other data available to the Tax Authorities.

For further information regarding the Decision A.1066/2020 click here

Α. 1068/2020

Extension of the deadline for the payment of certified tax liabilities

The deadlines for the payment of the certified tax liabilities and installments under a

settlement scheme, which expire on 30.03.2020 and 31.03.2020, are extended until

10.04.2020, for businesses and individuals entitled to the 25% discount on certified tax

liabilities, according to article 1 of L.A./30.03.2020.

For further information regarding the Decision A.1068/2020 click here

Α.1072/2020

Provisions for the implementation of Article 2 of L.A./11.3.2020, as amended and currently in

force

Deadlines for the payment of certified tax liabilities and installments in the context of a

settlement scheme, being due as from 01.04.2020 to 30.4.2020, are suspended up to

31.08.2020 for businesses that have been financially affected. Furthermore, collection of

certified tax liabilities, being overdue on 01.04.2020, is suspended up to 31.08.2020, free of

interest and surcharges, for businesses that have been financially affected. The

aforementioned suspensions are automatically terminated and the aforementioned tax

liabilities are burden with accrued interest and surcharges based on the initial date of

certification, in case businesses terminate the employment contracts of (all or part of) their

employees (which have been suspended due to current circumstances) and do not

maintain the same number of employees, following completion of the aforementioned

measures.

For further information regarding the Decision A.1072/2020 click here

Α.1073/2020

Provisions for the implementation of Article 1of L.A./11.3.2020, as amended and currently in

force

Tax obligations for certified input VAT payment of businesses which have been financially

affected, being currently due as from 01.04.2020 up to 30.04.2020, are suspended until

31.08.2020. Furthermore, the collection of certified input VAT payments of businesses which

have been financially affected, being due on 01.04.2020, is suspended until 31.08.2020 free

of interest and surcharges. The aforementioned suspensions are automatically terminated

and the aforementioned tax liabilities are burden with accrued interest and surcharges

based on the initial date of certification, in case businesses terminate the employment

contracts of (all or part of) their employees (which have been suspended due to current

circumstances) and do not maintain the same number of employees, following completion

of the aforementioned measures.

For further information regarding the Decision A.1073/2020 click here

Α.1074/2020

Provisions for the implementation of Article 2 of L.A./11.3.2020, as amended and currently in

force

Deadlines for the payment of certified tax liabilities and installments in the context of a

settlement scheme, being due as from 01.04.2020 to 30.4.2020, are suspended up to

31.08.2020 for individuals who lease their property to businesses that have been financially

affected. Furthermore, collection of certified tax liabilities, being due on 01.04.2020, is

suspended up to 31.08.2020, free of interest and surcharges, for individuals who lease their

property to businesses that have been financially affected.

For further information regarding the Decision A.1074/2020 click here

Α.1075/2020

Provisions for the implementation of Article 2 of L.A./11.3.2020, as amended and currently in

force

Deadlines for the payment of certified tax liabilities and installments in the context of a

settlement scheme, being due as from 01.04.2020 to 30.04.2020, are suspended up to

31.08.2020 for employees whose employment contracts have been suspended either due

to obligatory suspension of their employer’s business from the Greek State, or as a result of

the employer’s decision, running a business which is financially affected (Article 11 sub-

paragraph 2A a’ of L.A. /20.03.2020). Employees, who work remotely, are in leave or work

as security personnel, as well as employees whose employment is not suspended due to

obligatory suspension of their employer’s business from the Greek State, are exempted.

Furthermore, collection of certified tax liabilities, being due on 01.04.2020, is suspended up

to 31.08.2020, free of interest and surcharges, for the aforementioned employees.

For further information regarding the Decision A.1075/2020 click here

Α. 1065/2020

Extension of deadlines for submitting data and information by private hospitals to the

Independent Authority for Public Revenue (IAPR)

Deadlines for submitting data and information by private hospitals to the IAPR following its

request, regarding their financial transactions with taxpayers according to article 15 of Law

4174/2013 are suspended until 31.08.2020.

For further information regarding Decision Α.1065/2020 click here

Α. 1069/2020

Extension of deadlines for submitting withholding tax returns regarding remunerations of

commercial vessels’ staff.

Initial withholding tax returns and special solidarity levy provided in article 43A of Law

4172/2013 imposed on employment income of commercial vessels’ staff for January 2020

expiring on 31.03.2020, are considered to be paid in due time until 10.04.2020.

For further information regarding Decision Α.1069/2020 click here

35516 ΕΞ 2020

Suspension of proposals made by certified appraisers for the determination of the starting

prices regarding real estate properties

By virtue of the above Ministerial Decision and in the context of precautionary measures of

public health, the work of certified appraisers regarding the preparation of a proposal for

the determination of starting prices and the regulation of related issues is suspended from

03.04.2020 and for as long as the measures against COVID-19 are still in effect. In addition,

electronic registration of the starting prices and the value of plots in the database is

suspended. The payment of the certified appraisers' fee is made subject to the recovery of

the unduly paid amounts for the work that has been delivered until 02.04.2020. The final

amount of the fee will be redefined after the completion of their work.

For further information regarding Ministerial Decision 35516 ΕΞ 2020 click here

A. 1077/2020

Change of residential address of individuals for the period of emergency measures

From 04.04.2020 and until the end of emergency measures with respect to suspension of

movement, applications by individuals for changing residential address are not permitted,

except in exceptional cases for which the required supporting documents to be filed shall

be determined by new decisions.

For further information regarding Decision Α.1077/2020 click here

Ε. 2043/2020

Notification of provisions of L.A./30.03.2020

By Circular No. E.2043/2020 the provisions of articles 1, 2, 3, 4, 5, 6, 10, 63 and 69 of

L.A./30.03.2020 (Government Gazzete No. A'75), as well as the provisions of article 38

paragraph 5 of L.A./20.03.2020 (Government Gazzete No. A '68) are notified to Public

Authorities for their information and uniform application of the above provisions.

For further information regarding Circular No. Ε.2043/2020 click here

E.2045/2020

Relief from import duties and VAT exemption on importation of goods needed to combat

the effects of the COVID-19 outbreak

By virtue of Circular No. E.2045/2020, the provisions of the Commission Decision (EU)

C2020/491 regarding relief from import duties and VAT exemption on importation of goods

needed to combat the effects of the COVID-19 outbreak are notified. More specifically, this

decision allows Member States to import goods free of import duties and VAT, but Member

States are obliged to inform the Commission by 30.11.2020 at the latest regarding the

quantities and nature of goods admitted free of import duties and VAT, as well as regarding

the organisations approved by the competent authorities in the Member States for the

receipt of such goods. The provisions of the Decision shall apply to importations made from

30.01.2020 to 31.07.2020.

For further information regarding Circular No. Ε.2045/2020 click here

E.2046/2020

Notification of provisions of article 1 of L.A./30.03.2020

By Circular No. E.2046/2020 the provisions of article 1 of L.A./30.03.2020, as amended by

article 2 of L.A./11.03.2020 are notified; instructions are also provided for the uniform

implementation of such provisions and all relevant Ministerial Decisions. Regarding

application of 25% discount on the installments of certified (non-due) tax obligations, it is

clarified that the remaining 75% of tax obligations due on March should be paid up to

10.04.2020. With respect to tax obligations due on April, the remaining 75% of such

obligations expiring from 01.04.2020 to 30.04.2020 shall be paid. It is noted that the above

debtors benefit from the 25% discount in case of offsetting according to article 83 of the

Code for Collection of Public Revenues provided that the due date of counterclaims is later

than 30.03.2020 and until 10.04.2020 for March 2020, whereas for April 2020 such due date is

later than 01.04.2020 and until 30.04.2020. It is also pointed out that in order for the

aforementioned benefit to be granted in case of a settlement/facilitation scheme of partial

payment, all previous installments of the above settlement scheme must have been paid.

The benefit does not apply to the payment of the first installment, as the settlement scheme

enters into force only following payment of such first installment. The 25% discount shall take

place immediately after the payment is made, after verifying the payment of the remaining

75% of the tax obligation installment. Furthermore, VAT obligations and other withholding

taxes obligations which are not subject to settlement/facilitation scheme of partial

payment, are excluded from the benefit of 25% discount VAT debts and withholding taxes

that are not subject to a partial payment settlement/facilitation regime.

For further information regarding Circular No. Ε.2046/2020 click here

Ο ΔΕΛ Α 1043783 ΕΞ 2020

Additional instructions regarding the tax refund process

In view of the emergency measures taken in response to COVID-19, audits pertaining to tax

returns are being prioritized. Regarding information requested by Tax Authorities in the

context of audits pertaining to tax returns for applications submitted by 31.03.2020,

taxpayers may send such information in copies by e-mail to the competent Audit

Authorities. It is noted that with regard to the procedure for processing tax refund

applications, the provisions of Circulars No. E.2140/2019 and No. O ΔΕΛ B 1102446 ΕΞ 2019

shall apply subject to the provisions for extension or suspension of the deadlines provided in

the Tax Procedure Code, as entered into force by virtue of L.A./30.3.2020 or as they may be

amended at a later time.

For further information regarding Circular No. 1043783 ΕΞ 2020 click here

Α.1078/2020

New extension for the payment of certified tax obligations of elderly individuals or

individuals with severe disabilities

The extension already granted until 10.04.2020 for the payment of certified tax obligations

expiring on 31.03.2020 is further extended until 24.04.2020 with respect to the following

individuals: a) individuals who complete up to 31.12.2020 the seventieth year of their age or

b) individuals having severe disability at a rate of eighty percent (80%) or more, as

evidenced by the last tax return submitted in 2018 or by other data available to the Tax

Authorities. Deadlines for the payment of tax obligations installments under a

settlement/facilitation scheme of partial payment due on 31.03.2020 are also extended up

to 24.04.2020 with respect to the aforementioned persons.

For further information regarding Decision Α.1078/2020 click here

Α.1079/2020

New extension for the payment of tax obligations with respect to the 25% discount

The extension already granted until 10.04.2020 for the payment of certified tax obligations

expiring on 30.03.2020 and 31.03.2020 is further extended until 21.04.2020 with respect to

businesses and individuals eligible for the 25% discount provided in article 1 of

L.A./30.03.2020. Deadlines for the payment of tax obligations installments under a

settlement/facilitation scheme of partial payment due on 31.03.2020 are also extended up

to 21.04.2020 with respect to the aforementioned persons.

For further information regarding Decision No. Α.1079/2020 click here

Law No. 4683/2020

Ratification of L.A./20.03.2020 and other provisions

L.A./20.03.20 on «Emergency measures in response to COVID-19 outbreak and measures

supporting society and entreprises and ensuring smooth operation of the market and public

administration», which was published in the Government Gazzete No. 68 A’, is ratified by

law No. 4683/2020 and enters into force since its publication in the Government Gazette.

Furthermore, article 26 of law No. 4683/2020 provides for the extension of the rent reduction

with respect to professional leases and leases of main residence, as defined in article 2

paragraph 3 of L.A./20.3.2020 (Government Gazzete No. A’ 68), which was added by

article 11 of L.A./30.03.2020 (Government Gazzete No. A’ 75).

For further information regarding Law No. 4683/2020 click here

Α.1081/2020

Amendment of suspension dates provided in article 6 paragraphs 1 and 3 of L.A./30.03.2020

In cases of tax return in the context of audits, a) notification of temporary tax assessment

and final tax assessment, and b) deadlines for submitting opinions or objections by

taxpayers with respect to temporary tax assessment or penalties (article 28 paragraph 1,

28A paragraph 2, 62 paragraph 4 of law No. 4174/2013), as well as deadlines regarding

information, tax records or other documents requested by the Tax Authorities in the context

of audits (article 14 paragraphs 1 and 2 of law No. 4174/2013), are suspended until

10.04.2020.

For further information regarding Decision Α.1081/2020 click here

Article 2 of L.A./13.04.2020

Conditions for change of Business Activity Code Number and sanctions for false declaration

Article 2 of L.A./13.04.2020 provides for the possibility of retroactively amending the primary

Business Activity Code Number (ACN), which has been carried out or is being carried out

from 23.03.2020 to 24.04.2020 and dates back to 20.03.2020 and earlier, provided that the

newly declared primary ACN was included as secondary ACN in the taxpayer’s records

until the entry into force of the present L.A. and it is the ACN under which the business has

the largest gross income for tax year 2019. In case of false declaration, notwithstanding the

sanctions provided under the Tax Procedure Code, businesses are deprived of the discount

and offset benefits to their tax liabilities and are required to reimburse any amount availed,

plus any accrued interests from the date of payment. Furthermore, a penalty of an amount

equal to 10% of their gross income of tax year 2019, and in any case not less than 10,000

Euros, is imposed, as well as a penalty of an amount equal to twice the amount of

exceptional financial benefits received by each employee in the form of special

compensation. The provisions of Law 4174/2013 apply to the audit procedure, enforcement

and challenge of the above sanctions.

Article 3 of L.A./13.04.2020

Offsetting other tax obligations up to an amount corresponding to 25% in case of full

payment of VAT obligations

According to Article 3 of L.A./13.04.2020, the following provisions are added at the end of

article 1 paragraph 1 of L.A./11.3.2020, as ratified by article 2 of Law 4682/2020: “Businesses

as provided in the previous paragraph and as determined by the decisions of paragraph 2,

which shall pay in full by 30.04.2020 the total amount of VAT tax obligations arising from the

VAT statements of the first quarter of 2020 for businesses subject to single-entry book

keeping and statements of March 2020 for businesses subject to double-entry book

keeping, shall be granted with the benefit of offsetting an amount equal to twenty-five

percent (25%) on the paid tax obligation, with other tax obligations or installments under a

settlement scheme, which are due after 01.05.2020. The entities, which are subject to

double-entry book keeping, are eligible for the aforementioned benefit, provided that they

have paid their VAT obligations for February 2020, with the exception of businesses that

were suspended on 26.03.2020. If an amending declaration is filed for the above time

periods, which reduces the initial debit amount as provided in the initial declaration, the

amount of the offset shall be reduced accordingly".

Article 6 of L.A./13.04.2020

Date of application of VAT exemption on donations targeted to deal with COVID-19

Article 6 of the L.A./13.04.2020 provides for the date of application of the VAT exemption on

donations targeted to deal with COVID-19. In particular, it is stipulated that Article 8 of

paragraph 3 of L.A./14.3.2020, as ratified by Article 3 of Law 4682/2020, shall also apply to

donations falling under its scope, the acceptance of which by the Minister of Health was

carried out before the entry into force of the L.A./30.3.2020.

For further information regarding the Law Act/ 13.04.2020 click here

Α.1083/2020

Amendment of Decision Α.1072/2020 and the attached Table with respect to Business

Activity Code Numbers

By virtue of Decision A.1083/2020, Decision A.1072/2020, as well as the attached table

therein with respect to Businesses’ Activity Code Numbers, is amended.

For further information regarding Decision Α.1083/2020 click here

Α.1084/2020

Amendment of Decision Α.1073/2020 and the attached Table with respect to Business

Activity Code Numbers

By virtue of Decision A.1084/2020, Decision A.1073/2020, as well as the attached table

therein with respect to Businesses Activity Code Numbers, is amended.

For further information regarding Decision Α.1084/2020 click here

Α.1085/2020

Amendment of Decision Α.1074/2020 and the attached Table with respect to Business

Activity Code Numbers

By virtue of Decision A.1085/2020, Decision A.1074/2020, as well as the attached table

therein with respect to Businesses Activity Code Numbers, is amended.

For further information regarding Decision Α.1085/2020 click here

Α.1086/2020

Amendment of Decision Α.1075/2020 and the attached Table with respect to Business

Activity Code Numbers

By virtue of Decision A.1086/2020, Decision A.1075/2020, as well as the attached table

therein with respect to Businesses Activity Code Numbers, is amended.

For further information regarding Decision Α.1086/2020 click here

οικ. 2/17012/ΔΠΓΚ/2020

Monitoring the expenditure of General Government Bodies in the context of measures

taken in response to COVID-19

The above circular provides for a monthly monitoring of expenditures of General

Government Bodies concerning all the expenditures that have already been made and will

arise from the adoption and implementation of measures taken for the protection of public

health and economy from COVID-19. The aforementioned expenditures mainly cover

expenses with respect to the financial support measures for individuals and legal entities

that are financially affected - social groups and businesses - as well as expenses related to

the support of the National Health System.

For further information regarding Circular 2/17012/ΔΠΓΚ/2020 click here

Ε.2048/2020

Notification of the provisions of Article 2 and Article 75 of L.A./13.04.2020

By virtue of Circular Ε.2048/2020, it is clarified that the provisions of Article 2 of

L.A./13.04.2020 apply to declarations concerning the amendment of the primary Business

Activity Code Number, which are submitted during the period from 23.03.2020 to

24.04.2020, provided that: a) the new primary ACN has already been declared as

secondary ACN in the Tax Register until the entry into force of the above provisions and b) it

is the ACN under which the highest gross income of tax year 2019 is gained. Furthermore, it

is clarified in order for the above declaration to be registered, the new primary ACN must

be declared as secondary CAN until 13.04.2020.

For further information regarding Circular Ε.2048/2020 click here

Ε.2049/2020

Guidelines regarding electronically submitted invoices for the refund of Excise Duty on fuels

By virtue of Circular Ε.2049/2020, the provisions of Circular 1208/2018 are notified, according

to which, from 01.01.2019, entities which are engaged in the sale of fuels through gas

stations, the sale of heating oil, as well as the supply of liquid or compressed gas to gas

stations, are obliged to electronically transmit the details of their issued invoices through tax

electronic devices. The details of the issued invoices are exclusively transmitted by the

aforementioned entities in electronic form per tax electronic device in a database of the

Independent Authority for Public Revenue.

For further information regarding Circular Ε.2049/2020 click here

Ε.2050/2020

Guidelines for the performance of Customs Office’ duties in the context of emergency

measures taken in response to COVID-19 during

By virtue of Circular Ε.2050/2020, guidelines are provided for the execution of Customs

Office’s duties, in the context of emergency measures in response to COVID-19. In

particular, clarifications are provided regarding the proof of the EU identity of goods; the

handling of goods under the EU/ Common Transit Regime; the formalities at the Customs

Office of Departure, the Customs Office of Transit and the Customs Office of Destination;

the transit of goods through TIR Carnets, the deadline for temporary disposal of goods and

the deferral of cancelling an export or re-export declaration.

For further information regarding Circular Ε.2050/2020 click here

Α.1092/2020

Extension of the deadline for submitting the "List of Agreements according to article 8

paragraph 16 of Law 1882/1990"

Pursuant to Decision A.1092/2020, the deadline for submitting the "List of Agreements

according to article 8 paragraph 16 of Law 1882/1990" of the first quarter of 2020 (January /

February / March 2020) is extended until the 20.07.2020.

For further information regarding Decision Α.1092/2020 click here

Α.1087/2020

Amendment of Circular 1063/2018 with respect to the provision of information to the Tax

Authorities regarding transactions with electronic means of payment

By Decision A.1087/2020 sections are added at the end of article 1 of Circular 1063/2018 as

follows: “Especially for the transactions during tax year 2019, the Providers are additionally

obliged to collectively send, per TIN, the details of the transactions for year 2019 once and

until 24.04.2020. Transactions through business accounts that were declared by 28.02.2020

must be included in the aggregate data. For transactions of tax year 2020 and onwards,

Providers are also required to collectively send, per TIN, their data transactions regarding

the previous calendar year in question, once, by March, 5, of each year. Transactions

through business accounts that were declared by February, 28, of each year must be

included in the aggregate data. "

For further information regarding Decision Α.1087/2020 click here

Α.1089/2020

Exemption from the submission of agreements entered into between “SAMSUNG

ELECTRONICS HELLAS Single Member SA” and its customers-suppliers regarding sales and

products promotion

By virtue of Decision A.1089/2020, "SAMSUNG ELECTRONICS HELLAS Single Member SA" is

exempted from the obligation to submit the contracts provided for in Decision No. AYO

1065606/7222/DE-B/18.7.2000 (Government Gazette No. 951B'/31.7.2000), as amended and

currently in force, only with respect to the agreements entered into between the company

and its customers-suppliers on sales and products promotion.

For further information regarding Decision Α.1089/2020 click here

Ε.2055/2020

Notification of the provisions of articles 1, 6, 13, 14, 54, 62 of L.A./13.04.2020

The above circular notifies the provisions of articles 1, 6, 13, 14, 54, 62 of L.A. dated 13.4.2020

(Government Gazette 84 A') on “Measures to deal with the ongoing consequences of

COVID-19 and other urgent provisions” for information and uniform application purposes.

For further information regarding Circular E.2055/2020 click here

Ε.2056/2020

Notification of the provisions of article 3 of L.A./13.04.2020

By virtue of Circular E.2056/2020, the provisions of article three on "the benefit of offsetting

other tax obligations up to an amount corresponding to 25% in case of full payment of VAT

obligations” of L.A./13.4.2020 (Government Gazette 84A’) regarding "Measures to address

the ongoing consequences of COVID-19 and other emergency provisions" are notified, as

well as instructions are provided for notification and uniform application purposes of the

aforementioned provisions, while some examples are mentioned therein for explanatory

purposes.

For further information regarding Circular E.2056/2020 click here

Law 4684/2020

Ratification of L.A./30.3.2020 and other provisions

L.A./30.3.2020 entitled "Measures in response to COVID-19 and other urgent provisions",

published in the Government Gazette Volume Α No. 75, is ratified by Law 4684/2020 and

enters into force from its publication in the Government Gazette. Furthermore, according to

article 6 of Law 4684/2020, the collection by the customs authorities of the Excise Duty, the

VAT and other fees on alcoholic beverages ready for consumption and other alcoholic

products, which were released from the suspension regime in March 2020, is suspended

until 25.062020; and the collection of the above fees corresponding to these products,

which were released from the suspension regime in April 2020, is extended until 25.07.2020.

For further information regarding Law No 4684/2020 click here

Ε.2058/2020

Notification of the provisions of article 6 of Law 4684/2010 with respect to “Extension of

deadlines for the collection of the Excise Duty, VAT and other charges”

By virtue of Circular E.2058/2020, it is clarified that the amounts of the aforementioned tax

and other charges are certified pursuant to article 110 par. 2 and article 109 par. 5 of Law

2960/2001 (A ’265). In particular, in accordance with the provisions of article 6 of Law

4684/2020, the collection of Excise Duty, Value Added Tax (VAT) and other charges by the

Customs Authorities is extended up to (a) 25.06.2020 for products that have quit the

suspension regime in March 2020; (b) 25.07.2020 for products that have quit the suspension

regime in April 2020. Furthermore, it is noted that, in case of non-due payment of the due

charges within the deadlines set, the provisions of article 110 par. 4 of Law 2960/2001 shall

apply and the collection of such obligations is carried out by forfeiture of the relevant

security in favor of the Greek State.

For further information regarding Circular No 2058/2020 click here

Article 1 of L.A./01.05.2020

Primary residence protection

Article 72 par. 1 a’ of Law 4605/2019 (A '52) is replaced as follows: “1. Any individual who

meets the eligibility requirements of article 68 par. 1, may submit an application for the

settlement of tax obligations provided for in article 68 par. 2 and 3 until 31.07.2020, in order

to protect his primary residence against judicial liquidation”. The above provision enters into

force from 30.04.2020.

Article 2 of L.A./01.05.2020

Additional provisions on the 25% deduction on installments of certified obligations of

businesses and individuals

At the end of article 2 par. 1 of L.A./11.3.2020, which was ratified by article 2 of Law

4682/2020 (A'76) and as amended by article 1 par. 2 of L.A./30.3.2020, which was ratified by

article 1 of Law 4684/2020 (A '86), a section is added pursuant to which the deduction of

25% provided for in the fourth section, also applies to obligations paid from 11.03.2020 to

29.03.2020, and it is granted through offsetting other certified obligations or installments

under a settlement scheme that are due after 01.06.2020, up to an amount equal to the

amount of the deduction.

Article 4 of L.A./01.05.2020

Provision of credit on payment of tax and other charges regarding energy products

Exceptionally for the year 2020, a 10 day - credit is granted to the approved warehouses, as

defined in article 55 a’ of Law 2960/2001 (A' 265), for the payment of Excise Duty, VAT, as

well as any other relevant charges to the Customs Authorities, on energy products

according to article 73 par. 1 a’ - o' of Law 2960/2001, subject to the provisions of article 109

par. 8 of the aforementioned law with respect to the products that quit the suspension

regime from 04.05.2020 until 19.05.2020 with assessment of the relevant due tax obligations.

According to article 56 of Law 2960/2001, the starting point of the above credit is the time

by which the tax becomes due.

Article 5 of L.A./01.05.2020

Supporting businesses engaged in hospital activities

Businesses with primary Business Activity Code Number in “Hospital activities” are included

to the businesses that are financially affected. The payment deadline and the suspension of

the collection of certified VAT obligations that are due from 01.04.2020 until 31.05.2020, are,

therefore, extended until 30.08.2020. In addition, the deadline for payment and the

suspension of collection of certified obligations, as well as the deadlines for payment of

installments under a settlement scheme that are due from 01.04.2020 until 31.05.2020, are

extended until 31.08.2020. During the extension of the above deadlines, the amounts due

are not subject to any interest or surcharges. Furthermore, the above businesses shall be

granted with the benefit of offsetting other tax obligations, which are due after 01.05.2020,

up to an amount equal to twenty-five percent (25%) on the paid tax obligation, provided

that they have paid the total amount of their VAT obligations by 11.05.2020, under the terms

and conditions of article 1 par. 1 of L.A./11.3.2020 (A '55), which was ratified by article 2 of

Law 4682/2020 (A'76), as subsequently amended by article 3 of L.A. /13.4.2020 (A '84).

Article 7 of L.A./01.05.2020

Extension of period with reduced Excise Duty on heating fuel (oil)

Exceptionally for the year 2020, the expiration date of the time period provided for in article

73 par. 2 a’ of Law 2960/2001 (A '265) is set on 15.05.2020. The expiration date of the

aforementioned time period may be extended by a Decision of the Minister of Finance, but

such period can be extended only up to 31.12.2020. The above provision enters into force

from 30.04.2020.

Article 8 of L.A./01.05.2020

Suspension of debt collection and extension of the deadline for payment of installments for

gambling companies

With respect to gambling companies whose operation has been suspended by virtue of the

relevant Joint Ministerial Decision, the deadline for payment of the installments of their tax

obligations to the Ministry of Finance, that have been settled under the Ministerial Decisions

No. 1918/19.3.2012 (Β΄1108), No. 3410/25.7.2014 (Β΄ 2043) and No. Δ.Ο.Δ. C 4000084 EX 2017

(Β΄ 11), as well as the suspension of the collection of these obligations may be extended for

a period of time which is determined by a Decision of the Minister of Finance. The above

extension may not exceed 6 months. During the extension of the deadline for payment and

the suspension of the collection of installments, the amounts due are not subject to any

interest or surcharges. The above provisions also apply to tax obligations that were to be

paid after the entry into force of the said Joint Ministerial Decision.

For further information regarding L.A./01.05.2020 click here

Α.1099/2020

Required data and supporting documents, means of transmission or delivery to the Tax

Authorities regarding the application of article 2 of L.A./30.03.2020

By virtue of Decision A.1099/2020, specific issues are determined with respect to securities

holders for whom the provisions of articles 1 and 2 of L.A./11.03.2020, as ratified by article 2

of Law 4682/2020 (A '76), shall apply from 01.04.2020 onwards; the above provisions shall

apply to holders of securities whose deadlines of expiration and payment have been

suspended by seventy-five (75) days from the date indicated on the securities, in

accordance with article 2 par. 1 of L.A./11.03.2020, which was ratified by Article 1 of Law

4684/2020 (A '86). In particular, the conditions in order for the holders to be subject to the

said measure, the exceptions, the application procedure and the supporting documents,

as well as the means of sending or transmitting information by the Credit Institutions to the

Independent Authority for Public Revenue are determined for the purpose of checking

compliance with the conditions stipulated in Article 2.

For further information regarding Α.1099/2020 click here

1049144 ΕΞ2020

Notification of the provisions of articles 4 and 7 of L.A./01.05.2020

The above document notifies the provisions of Articles 4 and 7 of L.A./01.05.2020 for

information and uniform application from 01.05.2020. In particular, according to the

provisions of Article 7, exceptionally for the year 2020, the period during which, internal

combustion oil (heating oil) and lighting oil (heating kerosene) are used as heating fuels at

a reduced rate of 280 euro per kiloliter, is suspended until 15.05.2020. Regarding the

provisions of Article 4, the starting point for the granted credit is the time at which the Excise

Duty becomes due, i.e. when the products are placed on sale with their exit from the

suspension regime and includes the amount of the Excise Duty, the VAT and any other

relevant tax burden. For the granting of this credit, the entire certified liability must be

covered by a financial guarantee, which will fully guarantee the Greek State's claim for the

payment of the entire certified liability.

For further information regarding 1049144 ΕΞ2020 click here

Α.1105/2020

Determination of the details for the implementation of Article 2 of L.A./11.03.2020

By virtue of A.1105/2020, details for the implementation of Article 2 of L.A./11.03.2020, as

ratified by Article 2 of Law 4682/2020 (A '76), have been determined. In particular, the

deadlines for the payment of the certified tax obligations to the Tax Authorities and/or the

payment of the installments under a settlement scheme, being due from 01.05.2020 to

31.05.2020, are extended until 30.09.2020, free of interests or surcharges, for individuals

leasing their properties to businesses, which have on 20.03.2020 one of the primary activity

code numbers (ACN) as such are listed in the attached table of the present, or whose gross

income on 20.03.2020 as per their initial income tax return for tax year 2018 arising from

secondary business activities (as such activities are listed as per the Activity Code Numbers

in the attached annex), is higher than the gross income arising from activities in which they

are primarily engaged on 20.03.2020.

For further information regarding A.1105/2020 click here

Α.1106/2020

Determination of the details for the implementation of Article 2 of L.A./11.03.2020

By virtue of A.1106/2020, details for the implementation of Article 2 of L.A./11.03.2020, as

ratified by Article 2 of Law 4682/2020 (A '76), have been determined. In particular, the

deadlines for the payment of the certified tax obligations to the Tax Authorities and/or the

payment of the installments under a settlement scheme, being due from 01.05.2020 to

31.05.2020, are extended until 30.09.2020, free of interests or surcharges, for businesses,

which have on 20.03.2020 one of the primary activity code numbers (ACN), as such are

listed in the attached table of the present, or whose gross income on 20.03.2020 as per their

initial income tax return for tax year 2018 arising from secondary business activities (as such

activities are listed as per the Activity Code Numbers in the attached annex), is higher than

the gross income arising from activities in which they are primarily engaged on 20.03.2020.

For further information regarding A.1106/2020 click here

Α.1107/2020

Determination of the details for the implementation of Article 1 of L.A./11.03.2020

By virtue of A.1107/2020, details for the implementation of Article 1 of L.A./11.03.2020, as

ratified by Article 2 of Law 4682/2020 (A '76), have been determined. In particular, the

deadlines for the payment of the certified tax input VAT obligations to the Tax Authorities,

being due from 01.05.2020 to 31.05.2020, are extended until 30.09.2020, free of interests or

surcharges, for businesses, which have on 20.03.2020 one of the primary activity code

numbers (ACN), as such are listed in the attached table of the present, or whose gross

income on 20.03.2020 as per their initial income tax return for tax year 2018 arising from

secondary business activities (as such activities are listed as per the Activity Code Numbers

in the attached annex), is higher than the gross income arising from activities in which they

are primarily engaged on 20.03.2020.

For further information regarding A.1107/2020 click here

Α.1108/2020

Determination of the details for the implementation of Article 2 of L.A./11.03.2020

By virtue of A.1108/2020, details for the implementation of Article 2 of L.A./11.03.2020, as

ratified by Article 2 of Law 4682/2020 (A '76), have been determined. In particular, the

deadlines for the payment of the certified tax obligations to the Tax Authorities and/or the

payment of the installments under a settlement scheme, that being due from 01.05.2020 to

31.05.2020, are extended until 30.09.2020, free of interests or surcharges, for employees in

businesses, which have on 20.03.2020 one of the primary activity code numbers (ACN), as

such are listed in the attached table of the present, or whose gross income on 20.03.2020 as

per their initial income tax return for tax year 2018 arising from secondary business activities

(as such activities are listed as per the Activity Code Numbers in the attached annex), is

higher than the gross income arising from activities in which they are primarily engaged on

20.03.2020.

For further information regarding A.1108/2020 click here

Α.1114/2020

Regulation of special issues for the application of the provisions of Article 2 of

L.A./13.04.2020

By virtue of A.1114/2020, for the purposes of the implementation of all kinds of financial

measures in response to COVID-19, with respect to April 2020 and onwards, any

amendments on the primary business activity code numbers (primary ACN), with an

amendment date on 20.03.2020 and earlier, that have been declared in the Tax Register

between 23.3.2020 and 13.4.2020 are accepted, only if the higher gross income for the tax

year 2019 arises from the declared primary business activity. If it is, however, found that the

higher gross income for the tax year 2019 does not arise from the above declared primary

business activity, the sanctions provided for in Article 2 par. 2 of L.A./13.13.2020 are

imposed. The aforementioned sanctions shall not be imposed, if the taxpayers return the

benefit provided to them without fulfilling the conditions of the present decision within thirty

(30) days from the publication thereof.

For further information regarding A.1114/2020 click here

Α.1109/2020

Extension of the deadline for submitting information and nil reporting

In the course of the measures in response to COVID-19, by virtue of A.1109/2020, the

deadline for submission of information and nil reporting to the Independent Authority of

Public Revenue is extended up to 30.09.2020 for the year 2019, in order to facilitate such

reporting of the Hellenic Financial Institutions with a view to ensure the effective automatic

exchange of financial account information between the Competent Greek Authorities and

the Competent USA Authorities, as provided for in the “Mutual Agreement of Competent

Authorities”, in the context of the application of Law 4493/2017 and Circular POL.1094/2018.

For further information regarding A.1109/2020 click here

A.1110/2020

Extension of period with reduced Excise Duty on heating fuel (oil)

By virtue of A.1110/2020, the expiration date of the time period provided for in article 73

par. 2 a’ of Law 2960/2001 (A '265), which was set on 01.05.2020, exceptionally for the year

2020, according to article 7 par. 1 a’ of L.A./ 01.05.2020, is extended until 31.05.2020.

For further information regarding A.1110/2020 click here

For further information: aspasia.malliou@potamitisvekris.com

DATA PROTECTION

INTRODUCTION

The Hellenic Data Protection Authority (the “HDPA”) following the example of the European

Data Protection Supervisory Board and of supervisory authorities of other European

countries1, issued recently guidelines in connection with the processing of personal data in

the context of the coronavirus (COVID-19) outbreak (the “Guidelines”).

The HDPA clarifies that the right to protection of personal data is not absolute, but it must

be weighed against other fundamental rights; it also stressed that the application of the

legal framework for the protection of personal data does not hinder the implementation of

the measures, necessary in the fight against coronavirus. According to the HDPA, the

applicable legal framework [ie. the General Data Protection Regulation (“GDPR”) and Law

4624/2019 (the "Law")] provides the legal grounds for the processing, which is necessary in

that respect.

Thus, implementing measures, and the subsequent processing of personal data, is possible,

on the condition that the basic principles and other substantive and procedural

guarantees and conditions laid down in the applicable legal framework for the protection

of personal data are observed.

In a nutshell, the key takeaways form the Guidelines have as follows:

- The legal framework on the protection of personal data does not automatically

prohibit the implementation of measures, which are necessary in the fight against

coronavirus;

1 Guidelines in that respect have been issued by the competent supervisory authorities in Belgium (Autorité de

protection des données (APD)) ; France (CNIL); Germany (Datenschutzkonferenz (DSK),

Datenschutzaufsichtsbehörde Baden-Würtenbergs), Ireland (Data Protection Commission) as well as in other

member states of the EU. Guidelines have also been issued by the competent authority in the UK (Information

Commission Officer).

0 4

- Implementing measures and the inevitable processing of personal data in the fight

against coronavirus is possible, on the condition that the fundamental principles and

the technical and substantive safeguards laid down by the applicable legal

framework on the protection of personal data are observed;

- In turn, employers, on the condition that the requirements listed above are met, in

the context of their obligations to ensure health and safety in the workplace and

with a view to implementing the necessary measures against coronavirus, may

process personal data of their employees,;

- The collection and processing of personal data must be limited to such data, which

are necessary and relevant for the purpose pursued;

- An oral communication by the data subject on their health condition, which is not

accompanied by recording and/or processing the relevant information by manual

or automated means does not, in principle, fall within the scope of the data

protection legal framework;

- A systematic, continuous, and general collection of personal data, which leads to

creating and constantly updating the employees’ health profile appears to be

problematic.

On the basis of the Guidelines please find below answers to a number of frequently asked

questions as well as a short analysis of the Guidelines.

FREQUENTLY ASKED QUESTIONS (FAQ)

1. Can the employer require their employees and visitors to fill in questionnaires requesting

information on their health condition or on the health condition of their family members,

such as symptoms of fever etc., as well as recent travel history concerning countries

affected by coronavirus?

Employers have a statutory obligation to ensure the employees’ health and to safeguard a

healthy work environment. In light of the extraordinary circumstances, employers may, in

principle require such information by their employees and visitors.

The filling in and keeping of such forms entails processing of personal data. To the extent

that such information concerns the data subjects’ health condition, the relevant

information is classified as special category of personal data.

According to the Guidelines, in view of the extraordinary circumstances, the employer may,

in principle, proceed to such processing. However, any such collection and processing of

personal data should be carried out in compliance with the principles and the

requirements laid down in the GDPR and the Law, including the accountability principle.

For instance, employers should make sure that the information collected is absolutely

necessary in relation to the purposes, for which it is collected, and that such information is

kept for the term which is absolutely necessary, again in relation to the processing purposes.

In addition, the employers should implement appropriate technical and organizational

measures to ensure that processing is secure, such as access levels. Last, the data subjects

should be properly informed on the processing of their personal data, and a privacy impact

assessment may also be required.

In any case, employers should avoid using the information collected, for the creation and

constant update of a health profile for their employees.

2. Can the employer measure the temperature of the employees and visitors entering their

premises?

According to the Guidelines preventive mandatory temperature measurement is a rather

intrusive measure. This, does, not mean that employers are precluded from implementing

such measures.

Thus, where the employees do not have any other less intrusive means to ensure

compliance with their statutory obligations in connection with occupational health, they

may proceed to such measures, on the condition that the other requirements listed above

are also observed.

3. Assuming that the relevant information is not kept or otherwise processed manually or by

automated means, do the data protection law constraints still apply?

Where the relevant information is neither recorded nor kept, either manually or by

automated means, in principle there is no processing of personal data; thus, the constraints

laid down by the relevant legislation do not apply.

4. Can the employers disclose to their employees that a particular individual – employee has

been affected by coronavirus or has symptoms, suspected for coronavirus? Can the

employers inform the competent authorities of coronavirus incidents or suspected

coronavirus incidents?

According to the Guidelines, disclosing to other employees that a particular individual has

been affected of or has suspect symptoms is not permitted.

Employers could inform their employees that there has been a coronavirus incident or

suspect incident, but in a general manner, which does not anyhow identify, directly or

indirectly, the data subject concerned.

However, the employer, when lawfully requested by the competent authorities, may furnish

to them information on incidents or suspected incidents of coronavirus within their

organizations.

COMMENTARY ON THE GUIDELINES

The HDPA, at the outset, defines the scope of the legal framework for the protection of

personal data in the context of measures to fight coronavirus, highlighting that the

prerequisites for the application of data protection laws are that, (a) the relevant

information is personal data and (b) that there is an act of processing on those personal

data.

In that respect it is clarified that “information on the health condition of a natural person is

personal data concerning health, i.e. a special category of personal data, the processing

of which is subject to a more stringent protection regime. Such information include, inter

alia, the status of the identified or identifiable data subject as ill or not, his home stay due to

illness, the detection of evidence of illness, possibly through his clinical appearance (cough,

runny nose, temperature above normal, etc.)”.

Other information concerning for instance “whether a data subject has recently traveled to

a foreign country with a wide spread of coronavirus, or whether members of their family or

business partners are sick or infected by the coronavirus, does not concern the health of

the aforementioned data subject and, therefore it not classified as a special category of

personal data, but under certain circumstance, it may deemed to be simple personal

data”. Prerequisite in that respect is that such information concerns an identified or

identifiable natural person.

Furthermore, it is clarified, that where the aforementioned information is provided orally,

without being manually recorded in a file or subjected to processing by automated means,

there is no action of processing and therefore the legislation on the protection of personal

data does not apply.

As regards the private sector, and in particular processing in the context of an employment

relationship, HDPA clarifies the following:

In light of the employer's statutory obligation to ensure the health and safety of his

employees and the obligation of the employees to apply the health and safety rules,

employers may process the personal data of employees for the protection of health and

safety2, in accordance with the legal grounds of Articles 6 par. (1), namely, alt. (c), (d) and

(e), 9 par. (2), namely, alt. (b), (e) and (i) GDPR3. However, this is without prejudice to the

principles of Article 5 GDPR, such as the principle of purpose reduction, data minimization

and storage time limitation, the principle of accountability should always be observed.

In any case, employers and generally speaking controllers, should ensure that only such

data, which are necessary and relevant for the purpose pursued are collected and

2 See indicative Articles 42, 45 and 49 of Law 3850/2010.

3 The legal bases referred to in Article 6 are as follows: processing which is necessary for the compliance with the

legal obligation of the controller (Article 6 par. 1 ed. c΄), for the safekeeping of the data subject or other natural

person's vital interest (Article 6 par. 1 ed. d΄), for the performance of a duty performed in the public interest or in

the exercise of public authority assigned to the controller (Article 6 par. 1 ed. e΄). With regard to the specific

categories of data (health data), the legal bases referred to in Article 9 are as follows: processing is necessary to

carry out the obligations and to exercise specific rights of the controller or data subject in the field of labor law,

social security and social protection law (Article 9 par. 2 ed. b΄); the processing concerns personal data which

has been publicly disclosed by the data subject (Article 9 par. 2 ed. e΄); and processing is necessary for reasons

of public interest in the field of public health, such as protection against serious cross-border health threats or

ensuring high standards of quality and safety in healthcare and medicines or medical products and devices,

under Union law, or under the law of a Member State, which provides for appropriate and specific measures to

protect the subject's data rights and freedoms, in particular professional secrecy (Article 9 par. 2 ed. i΄).

processed, as well as that the necessary technical and organizational security measures

are applied.

In addition, it should be ensured that data subjects are properly informed on the intended

processing, in accordance with Articles 12 ff. GDPR.

As regards the application of more intrusive measures which entail restriction of individual

rights, such as: the temperature measurement at the entrance of the premises, HDPA notes,

that it can take place, if the legal conditions are met and where any other less intrusive

means are not available. HDPA notes, however, that “a systematic, continuous and

generalized collection of personal data leading to the creation and continuous updating

of employee health profiles could hardly be described as in line with the principle of

proportionality”.

According to the Guidelines, disclosure of personal data to third parties, even where it

complies with Articles 5, 6 and 9 of GDPR, is prohibited insofar as it may create a climate of

prejudice and stigmatization, while, at the same time, it could also have a chilling effect as

regards compliance with the measures announced by the competent authorities. In our

view, however, this is not to be understood as precluding data controllers from providing

information to the competent authorities in response to a lawful request by the authorities

or in compliance with any other statutory obligation of the controller.

The Guidelines do not make any reference to protection of telecommunication data,

including geolocation data. Likewise, no reference is made to issues concerning the

handling of subjects' requests and possible failure by the controllers to comply with the time

limits set by GDPR, due to the exceptional circumstances.

However, HDPA reserved itself to revert with more specific guidance, where necessary in

the light of eventual factual or legal developments.

Guidelines by the Hellenic Data Protection Authority for the implementation of security

measures in the context of teleworking.

Due to the circumstances and the preventive measures for the spread of coronavirus, a

significant number of organizations have implemented teleworking schemes. In light of this

development, the HDPA issued Guidelines for the implementation of security measures in

the context of teleworking.

According to the Guidelines, each organization, which has in place a teleworking scheme,

must implement teleworking procedures. Such procedures need to take into consideration

the nature and the gravity of the relevant privacy concerns. In addition, each organization

must adequately inform, train and assist their employees for the proper implementation of

such procedures and take into account that a significant number of users are not

acquainted with the technologies, which support teleworking and with the risks in involved.

Where a DPO has been appointed, the latter should also be involved.

The HDPA suggests that the procedures, implemented by the data controllers must include

among other measures for secure access/connection to the network, the use of email

exchange applications, the use of terminal equipment and storage devices, as well as the

use of teleconference platforms.

Last, the HDPA highlights that the obligations of the employers for the protection of their

employees personal data are of increased importance, in the context of teleworking. This is

mainly because, the employee, while at home, has a higher expectation of privacy.

The Guidelines for the implementation of security measures in the context of teleworking

are available in the website of the HDPA.

It is also noted that the European Union Agency for Cybersecurity (ENISA) has also

published advice for cybersecurity when working from home. ENISA’s advice is available in

ENISA’s website.

For further information: xenophon.paparrigopoulos@potamitisvekris.com

CORPORATE LAW ISSUES

Article 33 par. 2 of the Legislative Act of 20/03/2020

The General Meeting of Shareholders or Partners, of any legal person or legal entity, may be

held by teleconference with respect to certain or all of its members. In this case, the

invitation to the members of the General Assembly includes the necessary information and

technical instructions for their participation in the meeting (valid until June 30, 2020).

From the above it can be concluded that the General Assembly can meet by

teleconference even if there is no statutory provision.

Article 8 of the Legislative Act of 30/03/2020

Extension of the deadline for publication of annual financial reports

The deadline for the publication of the annual financial reports of entities with listed shares

on the Athens Stock Exchange, which is provided in par. 1 of article 4 of law 3556/2007 for

the fiscal year ending December 31, 2019, is extended until June 30, 2020.

For further information: stathis.potamitis@potamitisvekris.com and

george.bersis@potamitisvekris.com

0 5

EMPLOYMENT AND SOCIAL SECURITY PROVISIONS

TABLE OF CONTENTS

SUMMARY OF POSSIBLE SOLUTIONS

Businesses whose operation have been prohibited

Businesses which are allowed to temporarily suspend their operation

Businesses which are NOT allowed to temporarily suspend their operation

DETAILED LISTING OF EXTRAORDINARY PROVISIONS OF EMPLOYMENT AND SOCIAL SECURITY

LAW AGAINST THE SPREAD OF COVID-19

Regarding the Legislative Act of the 11th of March 2020

Regarding the Legislative Act of the 14th of March 2020

Regarding the Legislative Act of the 20th of March 2020

Regarding the Legislative Act of the 30th of March 2020

Regarding the Legislative Act of the 1st of May 2020

INTRODUCTION - SUMMARY OF POSSIBLE SOLUTIONS

1. A few thoughts for everyone:

The present conditions are unprecedented both nationally and globally. They have

reasonably led to the issuing legislation of equally unprecedented size and scope, with

a clear and often explicitly stated objective of protecting public health and rescuing

employment positions (which, of course, requires the rescuing of businesses). The

following must be read in light of the above.

0 6

As it is well known, the meaning of right abuse of Article 281 of the Greek Civil Code is

widely applied in our labour law. You must have all heard about strikes or dismissals that

have been judged to be abusive. The same thing may occur with the exercise of every

right of the employer.

This applies in particular to all rights exercised “in the context of exceptional and

temporary measures in the labour market in order to counter and limit the spread of

coronavirus”, such as the right of the employer to unilaterally impose a teleworking or a

security staff system with a reduction in working time and a corresponding reduction in

remuneration, or to suspend the employees’ employment agreements, etc. It also

applies to all preceding employment legislation regarding the employers’ options in the

event of a breakdown in their activity and their profit, such as e.g. the unilateral entry

into a rotating employment system, the unilateral suspension, the agreement to obtain

some form of leave of absence.

Consequently, if you take any of the following steps, you should do so with the required

caution and with sole purpose to protect public health and to rescue the business and

the employment positions.

For your convenience, kindly find below the options available to you, depending on

whether the operation of your business has been prohibited upon order of a Public

Authority (point 2), or you have suspended your business’ operation (point 3), or the

business operation continues (point 4):

2. Businesses whose operation has been prohibited

a. Indicatively: restaurants/cafeterias (except for delivery/take away services),

entertainment centers, theaters, cinemas, gyms, museums, libraries,

education providers, hotels [q.v. indicatively Issue B’ of Greek Government

Gazette 857/2020 956/2020 987/2020, 1081/2020, 1167/2020, 1293/2020,

1299/2020, 1585/2020, 1633/2020, 1644/2020, 1776/2020, 1868/2020]

b. Impossibility / prohibition of provision of work: suspension of employment

agreement

i. Employer’s statement: Deadline until 10/4 for businesses whose

operation is prohibited upon public authority’s order, according to

article 1, par. 1, Ministerial Decision no. 13272/Δ1.4607/30.03.2020 (q.v.

the Circular of the Ministry of Labour and Social Affairs under n.

17321/327) and the statement of the extension of the suspension of the

employment agreement from 18.5.2020 until 31.5.2020, according to

Article 4 of Chapter A.1 of the Joint Ministerial Decision no.

17788/346/8.5.2020.

ii. Prohibition of dismissal (q.v. par. 1 Article 11, Legislative Act of the

20th/3/2020 and Article 2, Joint Ministerial Decision no.

17788/346/8.5.2020).

iii. Employee’s statement

iv. Employee’s remuneration: regular payroll for the period of provision of

work. From 15/03/2020 until 30/04/2020 the employee is entitled to a

special purpose compensation of 800,00 € (q.v. Article. 13, Legislative

Act of the 14th/03/2020 and Article. 11 par. 2B, C, Legislative Act of the

20th/03/2020)

In case of extension of the suspension, the special purpose

compensation corresponds to the extension days. (e.g. if the

suspension of the employment agreement is extended for the entire

month of May 2020, the amount of 534.00 € will be paid as special

purpose compensation).

v. Social security contributions: full social security coverage covered by

the state budget (q.v. Article. 13, Legislative Act of the 14th/03/2020

and Article 11 par. 2B, C, Legislative Act of the 20th/03/2020)

vi. Temporary revocation of the suspension (q.v. single Article of Chapter

A.3. of the Joint Ministerial Decision no. 17788/346/8.5.2020)

c. Employees who provide (or are able to) work (even remotely)

i. If they provide work:

1. Strict compliance with the hygiene and safety rules: q.v. Ministry

of Labour and Social affairs and Hellenic Institute for

Occupational Health and Safety Guidelines, Measures for the

Protection of Public Health through prevention against the

spread of coronavirus COVID-19 in the workplace and Measures

for the protection of health and safety of the employees in

workplaces and the prevention of the SARS-COV-2 spread during

the lifting of the restrictive measures.

At a corporate level -> avoiding overcrowding, organizing

meetings with the use of Information Technology, avoiding of

travelling / seminars, provision of antiseptic solutions and masks,

adequate ventilation and thorough cleaning of workplaces (q.v.

Rules regarding safe distances in private businesses, public

services and other public gathering places within the State, in

order to limit the spread of coronavirus COVID-19).

At an individual level -> frequent hand-washing or use of

antiseptic solutions with alcohol, avoiding contact with eyes,

nose, mouth, covering of the nose and mouth with a tissue when

coughing or sneezing, avoiding sharing personal items, avoiding

close contact (<2m) with colleagues.] and handshakes.

2. Possibility of unilateral imposition of teleworking until the 31st of

May (q.v. Article 4 par. 2, Legislative Act of the 11th/03/2020, Joint

Ministerial Decision no. 16135/499/24.4.2020)

3. They are entitled to:

a. Regular payroll

b. Leave of absence of a special purpose

4. If they agree:

a. Regular annual (paid) leave

b. Amendment/reducing of working hours

5. Without requiring the employees’ agreement (in compliance with

the legal prerequisites and combined or not with the

aforementioned)

1. Operation of business with security staff (q.v. Article 9,

Legislative Act of the 20th/03/2020 and Ministerial

Decision no. 13564/Δ1.4770/30.3.2020)

2. Transfer of personnel to companies within the same

group (q.v. Article 10, Legislative Act of the

20th/03/2020 and Ministerial Decision no.

13564/Δ1.4770/30.3.2020)

3. Overtime working without permission (ar. 15,

Legislative Act of the 14th/3/2020)

4. Derogation from the prohibition of operation on

Sundays and public holidays for certain categories of

businesses (article 16 of the Legislative Act of the

14th/3/2020)

Other options, alternatives of the above or in combination with the above, are the

following. However, we do not suggest such options (in particular given the ability to

operate with security staff (q.v. under 1) since they are practically difficult to implement

(due to their legal requirements) and involve an increased risk to be claimed as an abuse

of the employer’s rights in a possible litigation:

5. Rotation employment:

Employment for fewer days per week or fewer weeks per

month or fewer months per year or a combination of

these, with a full-time working schedule. It can be

imposed unilaterally by the employer on all or part of the

staff, for a maximum of 9 months / year. The legal

prerequisites of rotation employment are: Restriction of

employer's financial activity, information and consultation

with the employees’ representatives, notification of the

agreement / decision to the Labour Inspection within 8

days (Article 38 of Greek Law 1892/1990).

6. Lay off:

The employee does not provide work and receives ½ of

the average of the last two months' remuneration under

full-time employment. Lay off can be unilaterally imposed

by the employer on all or part of the staff, for a maximum

of 3 months / year. The legal prerequisites of lay off are:

Restriction of employer's financial activity and information

and consultation with the employees’ representatives

(Article 10 of Greek Law 3198/1995)

ii. If they do not provide work upon decision of the employer (not of the

Public Authorities):

1. Possibility of suspension of the employment agreement (q.v.

Article 11, Legislative Act of the 20th/03/2020): as b above.

2. If the employment agreement is not suspended payroll is due.

iii. If they do not provide work for a reason not concerning the employer:

1. Illness: ordinary provisions and procedure

2. Inability to provide work without the employee’s fault: (e.g.

quarantine due to contact with an infected person but without

being ill): paid justified absence for up to 1 month (Articles 657

and 658 of the Greek Civil Code)

3. Unjustified absence: ordinary provisions and procedure

d. Other provisions regarding employers and employees

i. Reduction of rent for lease for business use and main residence (q.v.

Article 2, Legislative Act of the 20th/03/2020)

ii. Social security contributions – prolongation of deadline for payment of

the social security contributions (q.v. Article 3, Legislative Act of the

11th/03/2020)

iii. Tax provisions (q.v. under 3)

iv. Prolongation of payment of Easter Allowance until the 30th/6/2020

(article 19, Legislative Act of the 30th/3/2020)

3. Businesses which are allowed to temporarily suspend their operation

a. Businesses with Activity Code Numbers which are considered to be affected

as defined by the Ministry of Finance.

b. Option of temporary suspension of the employment agreement (q.v. Article

11, Legislative Act of the 20th/03/2020) (q.v. above under 2.c.ii.1 and b, except

for b.vi., and deadline for the submission of the statement until 20th/4) and

option to extend until 31.5.2020 the suspension of the employment

agreements of up to 60% of the personnel, whose employment agreements

have been suspended, according to Article 1 of Chapter A.2. of the Joint

Ministerial Decision no. 17788/346/8.5.2020.

i. Permanent or temporary revocation of the suspension (q.v. Joint

Ministerial Decision no. 17788/346/8.5.2020)

c. Other options (q.v. 2.c.i.4 and 5 above)

d. Other provisions: (q.v. 2.d above)

4. Businesses which have NOT been allowed to temporarily suspend their operation:

a. as 2.c.i. above except for 5.1 (Operation of business with security staff ) and

5.2. (Transfer of personnel to companies within the same group)

b. employees belonging to the vulnerable groups, pregnant and lactating

women: they should remain necessarily at their houses as 2.c.ii and 2.c.iii

above.

DETAILED LISTING OF EXTRAORDINARY PROVISIONS OF EMPLOYMENT AND SOCIAL SECURITY

LAW AGAINST THE SPREAD OF COVID-19

Regarding the Legislative Act of the 11th of March 2020 the following provisions require

special attention:

Prolongation of deadline for the payment of social security contributions (Article 3)

1. Upon Joint Ministerial Decision of the Ministers of Finance and Labour and Social Affairs,

the deadline for the payment of social security contributions may be extended, as well as

the time limits for the payment of installments for debt settlement or partial payment

installments for the social security contributions by businesses for their employees paid with

salary or daily wage, with an employment agreement of indefinite or definite duration, with

full-time or part-time or rotating employment. The extension of the deadline for the

payment of social security contributions and the installments for debt settlement or partial

payment installments for the social security contributions shall not be subject to any interest

or surcharge.

2. The Joint Ministerial Decision referred to in paragraph 1 shall specify the affected

businesses by sector and by region, the financial criteria for the eligibility of businesses and

generally of the employers, the deadline for the payment of social security contributions

and of the installments for debt settlement or partial payment installments for the social

security contributions, the period of validity and any other necessary detail for the

application of this Act.

Relevant Joint Ministerial Decisions: (Issue B’ 855/2020, 1044/2020, 1384/2020 of the Geek

Government Gazette)

Relevant Ministerial Decisions: (Issue B’ 854/2020, 949/2020, 950/2020, 1775/2020 of the Geek

Government Gazette)

Relevant Circular: Φ80020/14013/Δ16.407

Extraordinary and temporary measures in the labour market in order to counter and limit the

spread of coronavirus COVID-19 in terms of the organization of working time and place of

work (Article 4)

From the entry into force of this Act until 10.4.2020, so that the parties can adapt to the

special circumstances arising solely in order to counter and limit the spread of coronavirus

COVID-19, the following extraordinary and temporary measures shall be adopted:

1. a) The obligation of the employer to register in the “ERGANI” Digital System of the Ministry

of Labour and Social Affairs any amendment or modification of the working time or of the

organization of working time of employees, as well as overwork and legal, in accordance

with the legislation in force, overtime working is suspended. In any case, the provisions of

the Presidential Decree 88/1999 (Issue A’ 94 of the Greek Government Gazette) shall

continue to apply. Upon Joint Ministerial Decisions of the Ministers of Finance, Labour and

Social Affairs and Health the time of implementation of the above extraordinary and

temporary measure may be extended, taking into consideration the evolution of the

phenomenon.

b) For as long as the aforementioned measure is in force, the employer is obliged to notify

to the “ERGANI” Digital System of the Ministry of Labour and Social Affairs, collectively, any

amendments or modifications to the working hours or to the organization of working hours

of the employees, as well as overwork and legal, in accordance with the legislation in

force, overtime working, which took place within the preceding month in the first ten days

of the following month from the provision of work. A Ministerial Decision of the Minister of

Labour and Social Affairs shall determine each condition and detail for the implementation

of this paragraph.

Relevant Ministerial Decision (Issue B’ 854/2020 of the Greek Government Gazette)

2. The employer may determine upon his/her decision that the work provided by the

employee at the place of work provided for in his/her individual employment agreement

shall be carried out with the system of remote work (teleworking) Upon Joint Ministerial

Decision of the Ministers of Finance, Labour and Social Affairs and Health, the period of

application of the above extraordinary and temporary measure may be extended. A

Ministerial Decision of the Minister of Labour and Social Affairs shall determine each

condition and detail for the implementation of this paragraph.

Relevan Ministerial Decision: Greek Government Gazette Issue B’ 1290/2020

Relevant Circular: MinEmpl. 12339/404

3. a) Working parents, other than the aforementioned alternatives, may make use of the

special purpose leave of absence as defined herein below. For the implementation of this

Act the following shall be considered as working parents of children:

i. who attend nursery and kindergarten schools

ii. who attend mandatory education institutions

iii. who attend special schools or institutions for special education and training,

irrespective of the childrens’ age as well as working parents of children with

disabilities, who irrespective of their age, attend special care facilities for

people with disabilities

In order to facilitate the working parents, in view of the suspension of the operation of the

aforementioned educational institutions, the right to obtain a special purpose leave for as

long as the above educational institution shall be closed is established, as a preventive

measure to counter and limit the spread of coronavirus. The leave will be of at least three

(3) days duration, provided that the employee uses one (1) day of his/her regular annual

leave for every three (3) days of the special purpose leave, in the framework of the a

tripartite participation in the this extraordinary and temporary measure.

The aforementioned leave may be taken from the entry into force of this Act until the

10th.04.2020, provided that at least one parent is employed in the private sector as a

salaried employee, even if the other parent is a freelance professional.

b) In case that both parents are salaried employees, at the same or different employer,

they shall notify their employer or employers upon common solemn declaration, regarding

which one of them will make use of the aforementioned leave or, in case they divide the

leave days, the particular periods of leave for each one of them.

c) In case that one parent is an employee in the private sector and the other in the public

sector, in the sense of Article 5, the submission to the employer of a solemn declaration of

the working parent at the public sector stating that he/she has not taken special purpose

leave is required so that the employee in the private sector takes that leave.

d) In case that only one of the two parents are employed, he / she may not use the special

purpose leave unless the non-working parent is hospitalized for any reason or is infected by

coronavirus or is a person with a disability and receives a benefit from the Welfare and

Social Solidarity Organization (OPECA).

e) In the case of divorced or separated parents, the special purpose leave shall be granted

to the parent who has custody of the child, unless it is otherwise agreed, in accordance

with their common solemn declaration as set forth above.

f) The employer shall declare to the “ERGANI” Digital System of the Ministry of Labour and

Social Affairs, the employees who took the aforementioned leave, as well as its duration,

after the 10th.4.2020. A Ministerial Decision of the Minister of Labour and Social Affairs shall

determine each condition and detail for the implementation of this subparagraph.

g) In any case, in order for an employee to be entitled to the special purpose leave, he/she

must meet the legal prerequisites for taking a six (6) or a five (5) - day regular annual leave

for a six-day and a five-day employment program respectively. In case that the above

prerequisite is not met, the employee is entitled to the special-purpose leave in proportion

to the days of regular annual leave he/she is entitled to.

h) Two thirds (2/3) of the remuneration for the special purpose leave are covered by the

employer, and one third (1/3) by the state budget, after cross-checking with the Ministry of

Finance, Labour and Social Affairs and Internal Affairs, as defined in a Joint Ministerial

Decision of the relevant Ministers. In particular for employees in the general public sector

and employees in businesses of Chapter A’ of Greek Law 3429/2005 (Issue A’ 314 of the

Greek Government Gazette), the three days of the special-purpose leave are covered by

the employer.

i) Upon Joint Ministerial Decision of the Ministers of Finance, Labour and Social Affairs and

Health the time of implementation of the above extraordinary and temporary measure

may be extended, taking into consideration the evolution of the phenomenon.

Relevant Joint ministerial decisions: Greek Government Gazette Issue B’ 1208/2020,

1566/2020, 1778/2020

Relevant Circular: MinEmpl. 12339/404

Special purpose leave for public servants and further facilitations (Article 5)

1. Employees, who are employed at public services, decentralized administrations, ΟΤΑ Α΄

and Β΄ class and their legal entities, public law legal entities and private law legal entities

within the General Government with any kind of employment relationship and who have

children attending kindergartens and school units, the operation of which is temporarily

suspended, following ministerial decrees that are issued by delegation of the provisions of

the Legislative Decree dated 25.2.2020 (Issue Α΄ 42 of the Greek Government Gazette)

“Extraordinary measures for the prevention and limitation of coronavirus expansion”, and in

particular children that attend up to the third class of Greek Gymnasium, may be absent

from their service for the suspension time of the operation of the educational units which

their children attend.

For every four (4) days of absence, in accordance with the preceding subparagraph, the

three (3) days shall be considered by the competent service as a paid justified absence

due to the temporary suspension of the operation of the kindergarten or the school unit

that the child of the employee attends and the one (1) day of absence is considered as a

regular annual leave. In case that the employee uses a shorter period of time, this is

considered in total as a regular annual leave.

2. In order to justify the absence, in accordance with paragraph 1, employees shall

promptly inform the relevant Human Resources Directorate for the temporary suspension of

the operation of the kindergarten or the school unit that their child attends and submit a

solemn declaration or certificate from which it is indicated that their child attends the

specific unit, unless this is already apparent from the service records. In the event of inability

to provide promptly the above supporting documents, the employees shall inform the

competent Human Resources Directorate and submit, within reasonable time, the required

supporting documents. The competent Personnel Directorate shall cross-examine the

suspension of the operation of the unit, based on a relevant publication on the website of

the Ministry of Education and Religious Affairs. The above are not required in the event of a

universal suspension of the operation of the kindergartens and school units.

3. The special purpose leave of par. 1 is granted, on a case-by-case basis, as follows:

a) if both parents are employees of par. 1, by a joint solemn declaration that is submitted at

their services, it is determined which one of them will make use of the special purpose

leave, unless they point out, by the solemn declaration itself, the periods when they will

make use of the special purpose leave alternately. The period of use of the leave cannot

be shorter than four (4) days per parent.

b) If one of the two parents is employed in the private sector, in order to obtain the special

purpose leave referred to in paragraph 1, the submission of a solemn declaration of the

parent who is employed in the private sector which will state that he/she has not used a

special purpose leave or that he/she is not working remotely as referred to in Article 4.

c) If the spouse of the employee of paragraph 1 who is employed by entities of paragraph

1 and is absent from working using any kind of leave, in particular childcare leave and

service training leave, at the same time, with the exception of convalescence leave due to

which childcare is not possible, the spouse is not entitled to use the special purpose leave

of par. 1. If the spouse of the employee of paragraph 1 is not working, the spouse is not

entitled to use the special purpose leave of paragraph 1, unless the parent who is not

working is hospitalized for any reason or is infected coronavirus or is a person with a disability

and receives a benefit from the Welfare and Social Solidarity Organization (OPECA). In this

case the submission of the relevant solemn declaration is required.

d) The parent who has the exclusive custody of the child, is entitled to the special purpose

leave of par. 1.

4. Instead of using the special purpose leave referred to in paragraph 1, the employees

referred to in paragraph 1 may, upon their request, work part-time, up to 25% per day,

without commensurate reductions in their salaries. Where the facilitation referred to in the

previous segment is used, the employee shall, after the waiver of the temporary suspension

of the operation of kindergartens or school units, work for the respective hours that have

been reduced from his/her working hours, in accordance with segment 1, beyond his/her

working hours without remuneration for overtime, and so this time is calculated as actual

service. Where the fixed-term employment agreement under private law is terminated, the

obligation to overtime working does not apply. In case that the employee makes use of the

facilitation for the part-time working hours, he/she may also work beyond the statutory

working hours of the public services.

If one of the two parents is employed in the private sector and makes use of the work

facilitation, in accordance with Article 4, the employee that is employed in the public

sector and selects to use the facilitating working hours, may work during the hours that the

other parent, who is working in the private sector, does not work, even during hours beyond

the statutory working hours for the public services.

5. For the implementation of the provisions of par. 1 to 4, for the employees that are

employed, by any kind of employment relationship, at the Ministry of Health, health care

providers, the Ministry of Migrations and Asylum and its services, as well as for the uniformed

officers, a justified decision of the competent body of the service is required. The

competent bodies shall decide whether the facilitations referred to in paragraphs 1 to 4

may be provided or, where both parents serve in the above services or are uniformed

officers, to whom of the two parents the facilitations shall be provided, based on the

department where they serve and their duties.

6. In case of an emergency due to the spread of coranavirus COVID-19, the number of staff

required to attend the public service daily may be determined at the discretion of the

Minister, with the possibility of rotating work or with the designation of security staff. In this

case, the necessary measures shall be taken to ensure, depending on the nature of the

object of the public service, the possibility of working remotely by electronic means.

7. By way of derogation from the provisions in force and exclusively within the context of

preventive measures in order to protect public health against coronavirus, the hours of

public access to public services may be reduced or extended upon Ministerial Decision of

the competent Minister or of the competent management body of the public service. The

public hours may be reduced or extended up to and by 50% for a specific period of time

specified in that Ministerial Decision and even a complete suspension of provision of

services to the public with a personal presence of the public may be decided, with the

possibility of provision of services with a private meeting upon prior arrangement. The

Decisions adopted hereunder are not published in the Greek Government Gazette, but are

published in the “TRANSPARENCY” Program and must be notified to the General Secretariat

for Human Resources of the Ministry of the Internal Affairs and to the Minister concerned.

8. The favorable provisions of par. 4, as well as exceptionally those of par. 1 if they are

approved based on the operational needs by the competent body they are provided

under the same conditions in the context of urgent measures also to the parents whose

children of age up to four (4) years do not attend day care.

Relevant Decisions: Issue B’ of Greek Government Gazette 856/2020 863/2020, 865/2020,

870/2020, 909/2020, 913/2020, 914/2020, 926/2020, 929/2020, 936/2020, 939/2020,

Relevant Circulars: MinInt. 7874/2020, MinInt. 8000/2020, MinInt. 8189/2020 MinEmpl.

12339/404

Regarding the Legislative Act of the 14th of March 2020 the following provisions require

special attention:

Implementation of the leave of special purpose in private health service providers (Article

11)

Article 5 of the Legislative Act of the 11th.3.2020 “Urgent measures in order to deal with the

negative effects of the occurrence of coronavirus COVID-19 and the need to restrain its

spread» applies also to the medical and nursing staff as well as to all employees of private

health service providers, such as hospitals, clinics, healing facilities, primary health care

units. Article 5 also applies mutatis mutandis regarding the issue of reasoned decision by the

responsible member of administration or legal representation of the private health service

provider with regard to the provision of facilities mentioned in par. 1 to 4 of the same Article.

Employee support mechanism (Article 13)

1. A special support mechanism is established for employees with a contractual

employment relationship in businesses-employers, the operation of which has been

temporarily prohibited due to the urgent measures in order to deal with coronavirus COVID-

19, including measures of financial support, compensation of special purpose, social

security coverage, exceptional monetary subsidies and training vouchers.

2. Businesses-employers to which the temporary prohibition of operation has been imposed

or will be imposed, upon public authority mandate, are obliged to submit a solemn

declaration at the “ERGANI” Digital System of the Ministry of Labour and Social Affairs, in

which they declare that the operation of their enterprise has been temporarily prohibited.

The necessary information of the employees is automatically drawn from the D.S. ERGANI.

3. The employees who are employed based on a contractual employment relationship in

businesses-employers of par. 1, submit individually a solemn declaration in a digital platform

which exists for this purpose in the webpage of the Ministry of Labour and Social Affairs. The

employees declare their personal and bank details (IBAN) as well as the details of the

enterprise in which they are employed in order to be included in the employee support

mechanism of par. 1.

4. For the implementation of the above, all necessary technical and organizational

measures are taken to ensure the protection of personal data in all the processes set out

herein.

5. The following categories are excluded from the above special support mechanism:

a) the employees who work remotely (teleworking)

b) the employees who have taken any type of leave of absence

c) the employees who work as security staff

d) the employees whose contractual employment relationship is not suspended due to the

businesses’ prohibition of operation.

6. The conditions and any necessary detail regarding the implementation of this Article are

defined by Ministerial Decision of the Minister of Labour and Social Affairs.

7. The kind, the amount and the implementation procedure of the measures of the special

mechanism of par. 1 are defined by a Joint Ministerial Decision of the Minister of Finance

and the Minister of Labour and Social Affairs.

Relevant Decisions: Issue Β΄ of the Greek Government Gazette 993/2020, 994/2020,

1217/2020, 1547/2020, 1694/2020, 1695/2020, 1779/2020, 1805/2020, 1841/2020, 1863/2020

Special procedure for the granting of the leave of special purpose in the sectors of energy,

water and fuel supply, medicines and paramedical items. Exceptional coverage of the

leave of special purpose from the regular state budget (Article 14)

1. In order to grant the leave of special purpose of par. 3, Article 4 of the Legislative Act of

the 11th.3.2020 to parents who are employed to companies or businesses, which operate in

the energy and water supply sector and are obliged to sustain the unobstructed provision

of the country’s electrical power, natural gas, liquid fuel and water supply, to businesses-

employers that produce, transport and provide food, fuel, medicines and paramedical

items for stores/businesses that sell relative items, a justified decision by the competent

member of the enterprise administration is needed. The administration’s competent

member decides, based on the working position and duties of the employed parents, if the

leave of special purpose can be granted to him/her or, in the case that both parents are

employed to the above companies or businesses, which one of the parents can be take

the leave.

2. In the end of par. 2, Article 4 of the Legislative Act of the 11th.3.2020 a subparagraph is

added as follows: “By decision of Minister of Labour and Social Affairs every condition and

detail for the implementation of this Legislative Act is defined”.

3. In the end of (h΄) par.3, Article 4 of the Legislative Act of the 11th.3.2020, a subparagraph

is added as follows: “Particularly regarding the employees in the wider public sector, as it

has been specified by the legislative provisions of Greek Law 1256/1982 (Issue A’65 of the

Greek Government Gazette), the three days of the leave of special purpose are financially

covered by the employer”.

Exceptional procedure for the businesses/employers which have reached the maximum

permitted limit of overtime working of the employees (Article 15)

As long as an immediate risk of occurrence and spread of the coronavirus COVID-19

persists, the absence of which is declared with a decision by the Minister of Health, and in

any case for a period of time that does not exceed six (6) months from the entry into force

of this Legislative Act, businesses-employers which have reached the maximum permitted

limit of overtime working of the employees can employ them overtime without the need of

the relevant decision of approval by the Ministry of Labour and Social Affairs the issuing of

which demands the opinion of The Supreme Council of Labour (SCE), in accordance with

Article 1 Legislative Decree 264/1973 (Issue A’ 342 of the Greek Government Gazette). The

above overtime working cannot exceed the daily limits defined in the relevant legislative

provisions.

Ability of exceptional and temporary derogation from the operation prohibition during

Sundays and public holidays for certain businesses (Article 16)

As long as an immediate risk of occurrence and spread of the coronavirus COVID-19

persists, the absence of which is declared with a decision by the Minister of Health, and in

any case for a period of time that does not exceed six (6) months from the entry into force

of this Legislative Act, the operation of businesses that produce, transport, and supply food,

fuels, medicines, and paramedical items to stores/businesses that sell relative items is

permitted by derogation of legislative provisions of the Legislative Decree 748/1966 (Issue A’

179 of the Greek Government Gazette). In any case, the relevant protective employment

legislative provisions have to be respected regarding the working time limits of the

employees.

Regarding the Legislative Act of the 20th of March 2020 the following provisions require

special attention:

Reduction of professional tenancy rent and main residency rent (article 2)

1. The professional tenancy’s tenant for the installment of a business, for which special and

urgent measures have been taken to suspend or temporarily prohibit operation for

precautionary or repressive reasons related to coronavirus COVID-19, is exempted from the

obligation to pay 40% of the total rent for the months of March and April 2020, by

derogation of the existing provisions on tenancies. Stamp duty and VAT on a case-by-case

basis are recalculated and imposed on the rent resulting from the above partial payment.

The partial non-payment of the rent of the first subparagraph does not give rise to the right

to terminate the contract to the detriment of the tenant or any other civil claim. The

provisions of the preceding subparagraphs shall also apply in the case of employees who

have been granted for rent the use of a thing, movable or immovable property, or both

together, intended solely for professional use, under a financial lease, and relating to

operations for which special and urgent measures have been taken to suspend or

temporarily prohibit operation for precautionary or repressive reasons related to coronavirus

COVID-19.

2. Paragraph 1 shall also apply to the tenancy agreements of the main residence, in which

the tenant is an employee of a company of the same paragraph, whose employment

contract has been temporarily suspended due to the measures to avoid the spread of

coronavirus COVID-19. For the preceding subparagraph to be implemented, it is required

that the employee was in a working relationship with the company at the time of

application of the special and urgent measures of suspension or temporary prohibition of

operation for precautionary or repressive reasons related to COVID-19.

RELEVANT LEGISLATION: Greek Law 4683/2020 ar. 26 (expansion of the possibility to the

affected businesses based on their Code Activity Number)

Support for the unemployed (article 7)

1. The duration of the regular unemployment subsidy, the long-term unemployed benefit,

the benefit for the unemployment of the self-employed and independently-employed

insured in the Single Social Security Fund – former Social Security Organization for the Self-

Employed (EFKA-OAEE), Single Social Security Fund for Employees in the Mass Media Sector

(ETAP-MME) and the unemployment benefit for the self-employed and independently-

employed insured in the Single Social Security Fund – former Single Fund for the

Independently Employed (EFKA-ETAA)[former Sector of Engineers and Public Contractors

Pension Fund (TSMEDE), former sector of Pension and Self-Insurance of Health Workers Fund

(TSAY), former sector of Jurists Insurance], for those beneficiaries for whom it has expired or

will expire within the first trimester of 2020, it is extended until the 31st of May 2020.

2. The days of subsidy during the period of the extension of par. 1 of the present article are

excluded from the restriction of par. 8, article 6, Greek Law 1545/1985 (A’ 91). Otherwise,

the provisions of Legislative Decree 2961/1954 (A’ 197) and article 44, Greek Law 4986/2011

(A’ 152) are applied.

3. By Joint Ministerial Decision of the Ministers of Finance and Labour and Social Affairs the

duration of the benefits of par. 1 can be further extended.

RELEVANT JOINT MINISTERIAL DECISION: Issue B΄ of the Greek Government Gazette

1468/2020

Support measures for freelance professionals, self-employed and individual business

owners (article 8)

1. By Joint Ministerial Decision of the Ministers of Finance, Development and Investments

and Labour and Social Affairs the terms, the conditions, and the procedure for the

adoption of financial support measures for the freelance professionals and the self-

employed, as they are defined in article 2, Greek Law 4387/2016 (Greek Government

Gazette Α' 85), as replaced by article 22, Greek Law 4670/2020 (Greek Government

Gazette Α' 43), and for the individual business owners.

2. By decision of the Minister of Labour and Social Affairs, measures are provided for

regarding the freelance professionals and the self-employed, as they are defined in article

2, Greek Law 4387/2016, as replaced by article 22, Greek Law 4670/2020, and for the

individual business owners, regarding suspension of the deadline for the payment of social

security contributions, overdue debts to the social security institutions and the installments or

facilitations of split payment of social security contributions.

RELEVANT MINISTERIAL DECISIONS: Issue B’ of the Greek Government Gazette 1077/2020,

1457/2020, 1578/2020, 1587/2020, 1629/2020, 1775/2020, 1779/2020, 1812/2020

RELEVANT CIRCULAR: AADE Ε.2052/2020

Businesses operation with personnel of safe operation (article 9)

In the context of urgent and temporary measures in labour market in order to counter and

limit the coronavirus COVID-19 spread, and in any case for a period time not exceeding six

(6) months from the entry into force of the present Legislative Act, the employer, upon his

own decision, can determine business’s safe operation personnel as follows:

a) Each employee can be employed at least two (2) weeks with reference period of a

month, continuously or discontinuously.

b) The above way of organizing work is performed per week and at least 50% of the

business’ staff is included in it.

c) Employer who will apply this way of organizing work is obliged to maintain the same

number of employees who were employed at the time when it started to be applied.

At the end of each month the employer is obliged to declare the application of the above

way of organizing work in a special form in the Ministry’s of Labour and Social Affairs Digital

System “ERGANI”.

Transfer of personnel in businesses within the same group (article 10)

In the context of urgent and temporary measures in labour market in order to counter and

limit the coronavirus COVID-19 spread the employer whose business activity is significantly

affected or prohibited by virtue of the existing regulations, can transfer personnel from one

business of the group to another business within the same group by a relevant agreement

between them.

The group’s businesses which will apply the above are obliged to maintain, in total, the

same number of employees who were employed before the transfer.

RELEVANT MINISTERIAL DECISIONS: Issue B’ of the Greek Government Gazette 1161/2020,

1779/2020

Invalidity of employment contract termination (article 11)

Dismissal prohibition

Businesses-employers, whose business activity is suspended upon public authority’s

order, and as long as the measures in order to counter the coronavirus COVID-19,

are obliged to not reduce personnel by termination of the employment contracts. In

case they perform such terminations, they are null and void. The date for the entry

into force of the present is the 18th of March 2020

Employment contracts suspension in the businesses that are affected based on the

Activity Code Number.

A

a) Business-Employers in the private sector, which are significantly affected due to

the negative effects of the coranavirus COVID-19 phenomenon, can suspend the

employment contracts of all or part of their personnel, in order to adopt their

operational needs to the challenging environment that is being created. The

employment contracts suspension can be applied within one (1) month from the

publication of this Legislative Act, with the possibility of extension by joint decision of

the Ministers of Finance and Labour and Social Affairs, taking under consideration

the development of this phenomenon.

b) The businesses-employers in the private sector who use the above provision are

explicitly prohibited from terminating the employment contracts of all personnel and

in case they perform such termination it is null and void.

c) The businesses-employers in the private sector who use the above provision are

obliged after the expiration of the employment contracts suspension period to

maintain the same number of jobs for a time period equal to the time period of the

suspension.

d) The provision of case a), subpar. 2A applies only to the businesses-employers in

the private sector, which have been determined by the Ministry of Finance, based

on the Activity Code Number (K.A.D.) of primary activity, as sectors affected by the

coronavirus COVID-19 spread.

B

a) The employees, whose employment contract is suspended, either due to the

prohibition of the business operation upon public authority’s order either due to the

application of the measure of case a), subpar. 2A, are beneficiaries of the

exceptional financial aid, as a compensation of special purpose.

b) Beneficiaries of the exceptional financial aid, as a compensation of special

purpose are also the employees whose employment contract has been terminated

since the 1st of May 2020 until the 20th of May 2020, either by unilateral termination

from the employer or by voluntary leave of their own.

c) The compensation of special purpose is not eligible for seizure, is tax-free and is

not to be set-off by any other debt.

d) The Detailed Periodic Statements of the employees whose employment contracts

are suspended, are submitted by the employer. The cost of their full insurance

coverage is calculated based on their nominal salaries.

e) The cost for the compensation of special purpose and the insurance coverage of

employees is covered by the state’s budget.

Compensation of special purpose

a) In order for the employees to receive the compensation of special purpose, the

employer is obliged to submit a solemn declaration in the Digital System “ERGANI” of

the Ministry of Labour and Social Affairs, by which she declares the employees

whose employment contracts are suspended either due to the prohibition of the

business operation upon public authority’s order, either due to the application of

case a) subpar. 2A.

b) Businesses-employers in the private sector are obliged to include in the solemn

declaration the employees whose employment contract has been terminated, from

the 1st of May 2020 to th2 20th of May 2020, either by unilateral termination or by

voluntary leave of the employee.

c) In case that the businesses-employers in the private sector do not submit the

solemn declaration of the previous cases, they are excluded from falling under the

measures of suspension of debts installments or regulations or facilitation of split

payment and any kind of established debts to the State.

d) The businesses-employers are obliged to notify on the same day the employee of

the above solemn declaration, in writing or electronically, declaring also their act’s

registration number in the Digital System “ERGANI”

IN THIS REGARD: Ministerial decision no. 12997/231/23.3.2020: Application mechanism for the

employees support measures in order to counter the effects of the coronavirus COVID-19

Joint ministerial decision no.12998/232/28.3.2020: Support measures for employees of

businesses-employers in the private sector who have employer’s registration number

(A.M.E.) in the e- Single Social Security Fund (e-E.F.K.A.) whose business operation has been

suspended based on the Activity Code Numbers upon public authority’s order or are

significantly affected based on the Activity Code Numbers of primary or secondary activity

based on the gross revenues of 2018, as defined by the Ministry of Finance, in order to

counter the coronavirus COVID-19 effects.

Ministerial decision no.13272/D1.4607/30.03.2020: Amendment of the

40331/D1.13521/13.9.2019 (Greek Government Gazette B΄ 3520/19.9.2019) “Redefinition of

the terms of electronic submission of forms under the Greek Labour Inspectorate’s (S.E.P.E.)

and Manpower Employment Organization’s (O.A.E.D.) competence” decision of the

Minister of Labour and Social Affairs, as amended and applicable.

Ministerial decision no.13564/D1.4770/30.3.2020: Amendment of the

40331/D1.13521/13.9.2019 decision of the Minister of Labour and Social Affairs (Greek

Government Gazette B΄ 3520/19.9.2019) “Redefinition of the terms of electronic submission

of forms under the competence of the Greek Labour Inspectorate and the Manpower

Employment Organization”, as amended and applicable.

Circular no.13738/413/31.03.2020: Clarifications on the Joint Ministerial Decision no.

12998/232/23-3-2020 “Support measures for employees of businesses-employers in the

private sector who have employer’s registration number (A.M.E.) in the e- Single Social

Security Fund whose business operation has been suspended based on the Activity Code

Numbers upon public authority’s order or are significantly affected based on the Activity

Code Numbers of primary or secondary activity based on the gross revenues of 2018, as

defined by the Ministry of Finance, in order to counter the coronavirus COVID-19 effects”

(Greek Government Gazette 1078 B’).

Circular no. 13867/416/1.4.2020: Provision of clarifications regarding the right of the

employees with fixed-term employment contracts which were terminated prematurely

within the time period from 1/3/2020 to 20/3/2020 to receive compensation of special

purpose.

Circular no.14012/246/2.4.2020: Clarifications on the Joint Ministerial Decision no.

12998/232/23-3-2020 (Greek Government Gazette 1078 B’) regarding the exclusion from the

measure of receiving special purpose compensation of the employees of general

government bodies, legal entities governed by public law, legal entities governed by

private law etc.

Joint ministerial decision D.15/D’/13226/325/26.03.2020: Determination of the details for the

application of article 3, Legislative Act of the 11th.03.2020 (Greek Government Gazette

55/A’) by virtue of which urgent measures in order to counter the negative effects of

coronavirus COVID-19 are adopted (prolongation of the deadline for the payment of social

security contributions of February and March 2020-Prolongation for the payment of

installments arrangement of employers).

Ministerial decision no.D15/D΄/13412/327/27.03.2020:

Determination of the details for the application of article eight, Legislative Act of the

20th.03.2020 (Greek Government Gazette A’ 68) by virtue of which are adopted urgent

measures in order to counter the effects of the coronavirus COVID-19 risk of spread, the

society and entrepreneurship support and the safeguarding of the smooth functioning of

the market and public administration (Prolongation of the deadline for the payment of

social security contributions and installments - Arrangement of payments of current social

security contributions).

Ministerial decision no.12747/D1/4493 26.3.2020: Determination of the procedure for the

exceptional hiring of auxiliary staff in order to counter the urgent needs from the

occurrence and spread of the coronavirus COVID-19.

Guidelines for the submission of the form for the declaration of the employment conracts’

suspension in Digital System “ERGANI” and Additional Guidelines

Circular Min.Empl. no. 17078/505: Resolving issues arising from the submission of the

employees’ statements in the special application of the Ministry of Employment and Social

Affairs, and particularly regarding special cases of employment in order for those

employees to be beneficiaries of the special purpose compensation

Joint Ministerial Decision no. 17788/346: Further measures to support employees and

businesses - employers of the private sector in order to address the ongoing consequences

of the coronavirus COVID-19 pandemic and the gradual reopening of the labour market.

Joint Ministerial Decision no. ΓΔ2/16764/106/2020:

Προσδιορισμός της διαδικασίας για την κάλυψη των ασφαλιστικών εισφορών λόγω

αναστολής συμβάσεων εργασίας.

Regarding the Legislative Act of the 30th of March 2020 the following provisions require

special attention:

Exceptional financial aid for personnel of hospitals, health centers and other structures of

the Ministry of Health as well as of the General Secretariat for Civil Protection (article 4)

1. To all kinds of personnel serving in hospitals, Health Units S.A. (A.E.M.Y.), National

Organization of Public Health, “Institute of Pharmaceutical Research and Technology” S.A.

(IFET SA), National Center of Emergency Care (E.K.A.B.), health centers, mental health

centers and rural clinics, central agency of the Ministry of Health, Health Districts (Ype) and

the central agency of Health Districts, as well as to all kinds of personnel serving in General

Secretariat for Civil Protection exceptional financial aid for the year 2020 is paid equal to

the half of the paid basic monthly salary. This provision shall be counted on the basic salary

of the beneficiary according to the dates defined in par. 2.

2. The above financial aid is provided in full, if the beneficiary was salaried for the whole

time period from the 16th of December 2019 to the 15th of April 2020 and is paid with the

payroll of April 2020.

3. The financial aid is not paid when the employee or the personnel employed in the entities

of par. 1 is absent with any kind of leave during the time period from the date of entry into

force of the urgent measures to counter the risk of spread effects of the coronavirus COVID-

19 and until the 15th of April 2020, with the exception of sick leave and leave of special

purpose.

4. In the cases that the salary has been paid for a time period shorter than the one

specified in par. 2, part of the exceptional financial aid shall be paid in proportion to that

which corresponds to the time period of the beneficiary’s payroll. .

5. The above provision is not eligible for seizure.

Reduction of social security contributions by twenty-five percent (25%) (Article 18)

1. The self-employed and freelance professionals, as defined in Article 2 of Greek Law

4387/2016 (Issue Α’ 85 of the Greek Government Gazette), which has been replaced by

Article 22 of Greek Law 4670/2020 (Issue A’ 43 of the Greek Government Gazette), if they

pay the current social security contributions for the employment period of February and

March of the year 2020 on time, it is possible to pay the contributions reduced by twenty-

five percent (25%) on the amount corresponding to the social security category of their

choice or classification. In this case, the amount of the monthly social security contribution

that has actually been paid divided by 0.20 is defined as pensionable earnings for the

calculation of the compensatory part of the main pension.

2. The reduction of the social security contributions, according to par. 1, does not apply in

case of selection of the measure of extension of payment of the social security

contributions according to par. 2 of Article 8 of the Legislative Act of the 20th.03.2020 (Issue

Α’ 68 of the Greek Government Gazette).

3. By decision of the Minister of Labour and Social Affairs, the procedure, the manner and

the time of selection, as well as more specific issues for the implementation of this Article

may be determined.

Relevant Ministerial Decision: Greek Government Gazette Issue B’ 1265/2020

Time of payment of the Easter allowance (Article 19)

1. Businesses - employers whose business activity has been suspended by public order, as

well as businesses - employers belonging to the industries that are significantly affected,

due to the negative consequences of the pandemic of the coronavirus COVID-19,

according to the Legislative Act of the 20th.03.2020 (Issue A’ 68 of the Greek Government

Gazette) and the regulatory acts issued upon authorization thereto, may pay the Easter

allowance at a time later than the one specified in the Joint Ministerial Decision under n.

19040 / 7.12.1981 (Issue B’ 742 of the Greek Government Gazette) and in any case not

beyond 30 June 2020.

2. In the event that the employment relationship of the employees of the aforementioned

companies - employers is suspended and the duration of the employment relationship, until

its suspension, does not cover the entire period from January 1 to April 30 of the current

year, the Easter allowance is paid reduced, taking into account for its calculation,

according to par. 3b of Article 1 of the Joint Ministerial Decision under n. 19040 / 7.12.1981,

the duration of the employment relationship until its suspension.

3. In the event that the employment relationship of the employees of the aforementioned

businesses - employers is suspended, the amount of the Easter allowance corresponding to

the period of suspension of the employment relationship shall be paid from the state

budget. As regards other relevant issues, the Joint Ministerial Decision under n. 19040 /

7.12.1981 is applicable.

4. In the cases of par. 2 and 3, the Easter allowance shall be calculated on the basis of the

salary or daily wage paid on the day before the date of suspension of the employment

relationship.

5. A Joint Ministerial Decision of the Ministers of Finance and of Labour and Social Affairs

may determine the procedure and way of payment of the Easter allowance, as well as any

other necessary details for the implementation of this Article.

Carrying out of audits of the Greek Manpower Employment Organization by electronic

means (Article 20)

As long as there is still an immediate risk of the spread of coronavirus COVID-19, the lack of

which is confirmed by a decision of the Minister of Health and in any case for a period not

exceeding six (6) months from the entry into force of this Act, it is possible to carry out audits

by employees of the Greek Manpower Employment Organization (OAED), according to the

Joint Ministerial Decision under n. 2/82850/0022 / 259-2013, as supplemented by the Joint

Ministerial Decision under n. 6965/222 / 29-5-2019 (Issue B’ 2008 of the Greek Government

Gazette), in the context of implemented programs and remote services by electronic

means.

Salary of teachers of the Professional Schools of the Greek Manpower Employment

Organization (OAED) paid with an hourly wage, apprenticeship allowances for the

Professional Schools of Apprenticeship and the Vocational Training Institutes of the Greek

Manpower Employment Organization (OAED) and allowance for disabled persons who

attend vocational training programs. (Article 21)

1. The hourly wage salary is paid to the teachers of the educational institutions of the Greek

Manpower Employment Organization (OAED) (Professional Schools and Vocational Training

Institutes, Special Centers for Vocational Training of disabled persons of Thessaloniki and

School for disabled persons of Athens), whose educational operation has been temporarily

prohibited due to the extraordinary measures taken against the coronavirus COVID-19, for

the number of hours specified in the employment agreement, and for the period of

prohibition of operation.

2. The apprenticeship allowance within the framework of the apprenticeship agreement is

paid to the students of Professional Schools of Apprenticeship and of the Vocational

Training Institutes of the Greek Manpower Employment Organization (OAED) based on the

daily wages set by the agreement and for the period during which the extraordinary

measures will be in force. The amount corresponding to the apprenticeship allowance is

fully covered by the Greek Manpower Employment Organization (OAED), from national or

other resources, including the amount that the employer has to pay and the employer's

social security contributions for the period during which the extraordinary measures will be

in force.

3. The allowance provided for in the decision under n. 92100/2018 of the Director of the

Greek Manpower Employment Organization (Issue B’ 6107 of the Greek Government

Gazette) is paid to the trainees School for disabled persons of Athens and of the Special

Centers for Vocational Training of disabled persons of Thessaloniki, including the trainees of

the Centers for Protected Employment for the period during which the extraordinary

measures will be in force.

4. By Ministerial Decision of the Minister of Labour and Social Affairs, the procedure and any

necessary details for the implementation of this Article may be determined.

Extension of the deadline for payment of the social security contributions (Article 23)

At the end of the first subparagraph of par. 1 of Article 3 of the Legislative Act of the

11th.03.2020 (Issue A’ 55 of the Greek Government Gazette), the phrases “and the

suspension of the collection of overdue debts. A similar decision shall determine the terms,

conditions, manner and time of payment of the claims, the payment time limit of which is

extended”.

Measures to support freelancer professionals, self-employed and sole proprietors (Article

25)

In par. 2 of Article 8 of the Legislative Act of the 20th.03.2020 (Issue A’ 68 of the Greek

Government Gazette) the following modifications occur:

a) The word “suspension" is replaced by the word "extension”,

b) After the phrase “of the social security contributions,” the phrase “suspension of

collection” shall be added.

c) At the end of par. 2, subparagraphs are added as follows: “By decision of the Minister of

Labour and Social Affairs, the terms, conditions, the manner and the time period for

payment of the claims, whose payment deadline is extended, shall be determined. The

provision applies only to professionals, self-employed and sole proprietors who have a main

Activity Code Number number (KAD) on March 20, 2020, which is included in the Activity

Code Numbers as defined each time by the Ministry of Finance, as branches affected

financially due to occurrence and spread of the coronavirus COVID-19 and in all private

businesses which are under temporary prohibition of operation, in accordance with Article

1 of the Legislative Act of the 25th.02.2020 (Issue A’ 42 of the Greek Government Gazette)”.

Special purpose leave for employees of Detention Centers (Article 48)

1. For the application of paragraphs 1 to 4 of Article 5 of the Legislative Act of the

11th.03.2020 (Issue A’ 55 of the Greek Government Gazette), for employees of any

category, branch or specialty who are employed with any kind of employment relationship

at the Detention Centers of the State and at the Foundation for the Education of Adult

Males of Volos, a reasoned decision of the Head of the Directorate of the Detention Center

or his legal deputy is required. The Head of the Directorate of the Detention Center or his

legal deputy decide whether it is possible to provide the facilities of par. 1 to 4 of Article 5 of

the Legislative Act of the 11th.03.2020, or in case that both parents are employed on the

same Detention Center, which one will be entitled to the facilitations, based on their

employment position and their duties.

2. In cases of emergency and for the proper operation of the Detention Centers of the

State, the Secretary General of Anti-Crime Policy may revoke any licenses issued by the

Head of the Directorate of the Detention Center or his legal deputy pursuant to paragraph

1.

Maritime work support measures (Article 63)

1. a) The duration of the regular unemployment benefit of seafarers of the beneficiaries for

whom it has expired or will expire within the first trimester of 2020, is extended for two (2)

months from its expiration, in derogation of the conditions of the Presidential Decree under

n. 228/1998 (Issue Α’ 176 of the Greek Government Gazette), unless the par. 1f of article 2

thereof applies.

b) The duration of the social security protection provided by the House of Sailors,

concerning social security capacity and monetary benefits according to the Presidential

Decree under n. 894/1981 (Issue Α’ 226 of the Greek Government Gazette), of the

beneficiaries for whom it has expired or will expire within the first trimester of 2020, is

extended by derogation from the relevant conditions until 31 May 2020.

c) By Joint Ministerial Decision of the Ministers of Finance and Shipping and Island Policy, the

duration of the provision of the benefit of paragraphs (a) and (b) may be further extended.

2. a) Shipping companies and ship-owners, who are severely affected by the negative

consequences of the coronavirus COVID-19 pandemic and have stopped from March 1st

2020 or will stop carrying out their voyages or have not started them due to voyage

obligations of their vessels for the months of March and April 2020 and have issued a crew

list may suspend the maritime registration agreements of seafarers, who are not required as

security personnel on board. Agreements of seafarers of professional fishing vessels with a

total length of twenty-four (24) meters and above that do not perform voyages and have

ceased fishing activity may also be suspended. The suspension of maritime registration

agreements may be applied for up to one (1) month from the entry into force of this Act,

with the possibility of extension by Joint Ministerial Decision of the Ministers of Finance and

Shipping and Island Policy, taking into account the expansion of the coronavirus COVID-19.

b) The registered seafarers whose agreement is suspended either due to the application of

the provisions under (a) or due to the prohibition of execution of voyages by order of a

public authority, especially in the case of professional tourist ships, are entitled to special

financial aid, as a special purpose compensation.

c) Beneficiaries of the special financial aid, as a special purpose compensation, are also

the registered seafarers of passenger and passenger-vehicle vessels, tourist vessels,

maritime intakes, as well as of vessels of international voyages, whose maritime registration

agreement was terminated until the entry into force of this, regardless of the reason, except

in cases of guilt of the seafarer, illness or injury.

d) The special purpose compensation is unseizable, tax-free and cannot be offset with any

debt.

e) Shipping companies and ship-owners falling under subparagraphs (a) and (b) thereof

are explicitly prohibited from terminating the maritime registration agreements and in such

event the termination is deemed to be void.

f) The Analytical Periodic Statement (APD) of seafarers, whose maritime registration

agreements are suspended, is immediately submitted by the ship-owner to the Maritime

Fund (N.A.T.) according to its more specific instructions. The cost of their full social security

coverage is calculated on a monthly basis on the statutory salary which cannot be lower

than the one provided for in the current or last applicable collective Labour agreement of

the branch in addition to the benefits of Articles 84 and 85 of the Presidential Decree under

n. 913/1978 (Issue Α’ 220 of the Greek Government Gazette).

g) Expenses for the special purpose compensation and the social security coverage of

employees are covered by the state budget.

h) In order for the seafarers to receive the special purpose compensation, the ship-owner is

obliged to submit a solemn declaration to the Maritime Fund (N.A.T.), stating that the

seafarers whose maritime registration agreements are suspended or stopped, in the sense

of subparagraphs (a) to (c) thereof, accompanied by the approval of the competent

authority in the event that the non-execution of voyages has not been imposed. Following

the above notification, the Maritime Fund (N.A.T.), following relevant instructions, draws up

lists of beneficiary seafarers to receive the special purpose compensation and sends them

to the House of Sailors.

i) The shipping companies and ship-owners are obliged to notify the above solemn

declaration, in writing or electronically, on the same day to the seafarer and to the

competent Port Authority where the ship which has stopped its voyages is located.

j) Following the aforementioned notification, a solemn declaration-application of the

seafarer is submitted to the Port Authorities. The competent Port Authority shall register

"suspension of maritime registration agreement from… to…" in the vessel crew lists and the

seaman’s books and keep a special archive with lists of the seafarers-applicants which it

sends to the House of Sailors, which will pay the amounts.

k) If the shipping companies-ship-owners do not submit the relevant solemn declaration,

they are excluded from their inclusion in the measures of suspension of installments debts or

arrangements or facilitation regarding the partial payment of confirmed debts to the State

of any kind.

l) By Joint Ministerial Decision of the Ministers of Labour and Social Affairs and Shipping and

Island Policy, the terms, conditions and any other issue related to the implementation of this

Article shall be determined.

3. The validity of Article 29 of Greek Law 4150/2013 (Issue Α’ 102 of the Greek Government

Gazette), which determines the organic composition of personnel of general services of

passenger and passenger / vehicle ferries that perform voyages between national ports of

a total distance from the port of departure to the port of destination bigger than 30 nm, is

extended for the current year until April 30, 2020.

RELEVANT JOINT MINISTERIAL DECISION: ISSUE B’ 1128/2020 OF THE GREEK GOVERNMETAL

GAZETTE

Regarding the Legislative Act of the 1st of May 2020 the following provisions require special

attention:

Extension of the suspension of the employment agreements (Article 10)

1. Businesses - employers of the private sector which are severely affected and have

suspended the employment agreements of part or of all of their employees, in

accordance with the provisions concerning the addressing of the consequences of

the risk of spread of coronavirus COVID-19, may be extend the suspension of up to

60% of the employment agreements that have already been suspended, for a

maximum period of thirty (30) days and in any case not beyond the 31st of May 2020.

In case of exceeding the above percentage, the employer shall pay the

remuneration of the employees exceeding the percentage of the previous

subparagraph.

2. For the businesses - employers of the private sector for which the suspension of their

operation continues by order of public authority during May 2020, the suspension of

the employment agreements of the employees is extended for as long as the above

suspension of operation continues.

3. The employees of paragraphs 1 and 2, whose employment agreements have been

suspended, shall be entitled to financial support in proportion to the days of the

extension.

4. Businesses - employers of the private sector, for as long as they make use of the

measure of par. 1 and in any case until the 31st of May 2020, are obliged not to

reduce their staff with terminations of employment agreements. Should such

terminations take place, they are deemed to be void.

5. Businesses - employers of the private sector, which make use of the measure of par.

1, are obliged, after the expiration of the extension of the suspension of the

employment agreements of these employees, to keep for a period of forty five (45)

days the same number of employment positions with the same type of employment

agreement.

6. A Joint Ministerial Decision of the Ministers of Finance and Labour and Social Affairs

shall determine all the necessary details for the implementation of this article, as well

as the financial support of the employees whose employment agreement is

extended.

7. By Joint Ministerial Decision of the Ministers of Finance, Labour and Social Affairs and

Health, the time of implementation of this article may be extended until the 30th of

June 2020 for the businesses, whose operation is suspended during the month of May

2020 by order of public authority.

RELEVANT JOINT MINISTERIAL DECISION: Issue B' 1779/2020 of the Greek Government

Gazette

Permanent revocation of the suspension of employment agreements (Article 11)

1. Businesses - employers of the private sector, which have suspended the employment

agreements of part or of all of their employees, in accordance with the relevant

provisions concerning the addressing of the consequences of the risk of spread of

coronavirus COVID-19, may proceed to revocation of the suspension of employment

agreements for at least 40% of the employees whose employment agreements are

suspended, provided that the suspension has been maintained for a minimum of

fifteen (15) days.

2. Employment agreements of employees whose suspension is revoked may not be

suspended again.

3. If the suspension of the employment agreement may be revoked pursuant to this

article, employees shall be entitled to financial support in proportion to the days of

suspension.

4. A Ministerial Decision of the Minister of Labour and Social Affairs shall determine the

terms and any necessary details for the implementation of this article.

5. The application of this article is not allowed for businesses - employers for which the

suspension of operation continues by order of public authority during May 2020.

RELEVANT JOINT MINISTERIAL DECISION: Issue B' 1779/2020 of the Greek Government

Gazette

Temporary revocation of the suspension of employment agreements (Article 12)

1. The temporary revocation of the suspension of employment agreements of

employees is allowed for extraordinary, urgent, non – deferrable, inelastic needs of

businesses -employers, whose business activity has either been suspended by order

of public authority or is severely affected, according to the Activity Code Numbers

defined by the Ministry of Finance. During the period of revocation, according to the

previous paragraph, the employer owes the contractual remuneration in proportion

to the days of employment.

2. Businesses - employers, who make use of the temporary revocation of par. 1, are

obliged to notify it in a special form in the “ERGANI” Digital System and in any case

before the initiation of the extraordinary work provided.

3. After the expiration of the temporary revocation of the suspension of the

employment agreement, the suspension of the employment agreement continues

until its full completion.

4. For the period of temporary revocation of the suspension of the employment

agreement pursuant to this article, the employer is obliged to pay the employees'

remuneration.

5. A Ministerial Decision of the Minister of Labour and Social Affairs shall specify the

terms and regulate every necessary detail for the implementation of this is article.

RELEVANT JOINT MINISTERIAL DECISIONS Issue B' 1695/2020, 1779/2020 of the Greek

Government Gazette

Extraordinary and temporary measures regarding the organization of the working schedule

(Article 13)

Businesses - employers, whose operation was suspended by order of public authority or was

significantly affected, based on the relevant Ministerial Decisions, adjust the working hours

of their employees with their operating hours. The aforementioned adjustment of the

working hours of the employees is carried out on the condition that the type of

employment agreement of these employees is not changed.

Initiation and completion of the process of defining the legal minimum salary and the legal

minimum daily wage during 2020 (Article 14)

In article 103 of Greek Law 4172/2013 (Issue A’ 167 of the Greek Government Gazette), par.

9 is added as follows:

“9. Especially for the initiation of the procedure of the present article during 2020, the time

limits of par. 5 and of case a’ of par. 7 are defined as follows:

a) The sending of a written invitation by the Coordinating Committee of the Consultation,

according to subpar. aa’ of case b’ of par. 5, takes place within the last ten days of

September.

b) The drafting and submission of the report of sub-case aa’ of case b’ of par. 5 take place

not later than the 31st of October.

c) The transmission of the brief and the documentation of each consulting party by the

Coordinating Committee of the Consultation to the other representatives of the social

partners, with an invitation for oral consultation, according to sub-case cc’ of case b’ of

par. 5, takes place no later than the 15th of November.

d) The transmission of all briefs and documentation of the consulting parties, as well as of

the report of the specialized scientific and research bodies to the Center for Planning and

Economic Research (KEPE) for the drafting of a Draft of the Consultation Summary Repot,

according to sub-case dd’ of case b’ of par. 5, takes place no later than the 30th of

November.

e) The Draft of the Consultation Summary Report is completed, according to sub-case ee’

of case b’ of par. 5, not later than the 31st of December.

f) The proposal of the Minister of Labour and Social Affairs to the Council of Ministers, for the

determination of the legal minimum wage of employees and the legal minimum daily

wage of workers, according to case a’ of par. 7, takes place within the last fifteen days of

January 2021.

g) For the rest, paragraphs 1 to 7 apply”

Extension of normative terms if collective labour agreements and arbitration decisions

(Article 15)

The validity of the normative terms of the Collective Labour Agreements and the Arbitration

Decisions, whose three-month extension of validity, according to Article 9 of Greek Law

1876/1990 (Issue A’ 27 of the Greek Government Gazette), expired from the 29th of February

2020 until the 30th of April 2020, is extended until the 30th of June 2020.

Maritime work support measures (article 40)

1. The long-term unemployed seafarers are registered in the lists provided for maritime

registration and the subsidized unemployed kept in the Maritime Work Finding Office

(GENE) and the Port Authorities and receive the regular subsidy, by derogation of cases a’

to c’ of par. 1 of article 2, par. 2 and 3 of article 7 and par. 2 of article 9 of the Presidential

Decree under n. 228/1998 (Issue Α’ 176 of the Greek Government Gazette), for six (6)

months from the entry into fore of this legislative act, as long as they fulfill the following

requirements:

a) they are registered seafarers and have maritime service for at least three (3) years, in

total, in ships under greek or foreign flag which have a contract with the Maritime Fund

(N.A.T.), or/and in ships under foreign flag which do not have a contract with the N.A.T., as

long as it has been recognized and bought, without prejudice to the provisions of E.U. law

for the coordination of the member-states social security systems. Of the above service, at

least nine (9) months must have been served in the last three years, which is calculated

retrospectively from the day of their registration to the lists provided for maritime

registration.

b) since their last dismissal from the above ships, a period of less than one (1) year has

elapsed

c) they are registerd in the lists provided for maritime registration of the Maritime Work

Finding Office (GENE) of Piraeus or the Port Authorities for at least fifteen (15) days.

2. Subsidized seafarers are required to report to the GENE, on dates determined by it, or to

the Port Authorities to which they are registered, otherwise they will be deleted from the

respective lists.

3) The provisions of par.1 and 2 automatically include the unemployed seafarers who at the

time of entry into force of the present are registered in the lists provided for maritime

registration and do not receive a subsidy, if they meet the conditions of par. 1.

4. By joint decision of the Ministers of Finance and Maritime Affairs and Insular Policy, the

terms and any necessary details for the implementation of the present may be determined,

as well as the extension of the validity of the present for a period not exceeding six (6) more

months, as long as the negative effects of the coronavirus COVID-19 pandemic are still

present.

5. The subsidy cost of the present is covered through extraordinary financial grant by “Oikos

Nautou” from the credits of the special body Hellenic Coastguard Headquarters (A.L.S. –

HEL.AKT) of the regular budget of the Ministry of Maritime Affairs and Insular Policy, by

derogation of existing provisions regarding financial grants of legal entities under public law,

in accordance with the procedure of case g’ par. 2 of article 63 of the Legislative Act of

the 30th.3.2020, which has been ratified by article 1 of the Greek Law 4684/2020 (Greek

Government Gazette Issue A’ 86).

6. In par. 2 of the sixty-third article of the Legislative Act of the 30th.03.2020, ratified by

article 1 of Greek Law 4684/2020 (Α΄86), the following changes take place:

α) Case a’ is replaced as follows: “a) Shipping companies – shipowners, that are

significantly affected due to the negative effects of the coronavirus COVID-19 pandemic

and have stopped after May 1st 2020 or will stop the ferry services or have not started the

latter as part of their ship's voyage obligations for the months of March to June 2020 and

have issued a crew list, they can suspend the maritime registration agreements of seafarers

who are not required as security personnel on board.

Adding to the above cases, in a similar way, maritime registration agreements may be

suspended:

aa) of professional fishing vessels equiped with crew list or special lists, which are formed by

the captain or the vessel commander and have ceased the fising activity after May 1st

2020.

ab) ships operating as boats, in accordance with existing legislation, which do not perform

voyages after May 1st 2020 and are equipped with crew list or special forms.

ac) ships which fall under par. 1 of article 4 of Greek Law 2575/1998 (A’ 23) after March 1st

2020.

The contracting parties jointly declare the date of the entry into force of the martime

registration agreement suspension, which may refer to the time of stoppage of voyages or

non-execution of voyages, but not earlier than the date of imposition of the partial

temporary restriction on the movement of all types of ships and boats, for the transportation

of passengers by sea, as well as the departure and arrival of private pleasure boats and

professional tourist ships in the greek territory, in order to limit the coronavirus COVID-19

spread, namely the 21st of March 2020, in accordance with joint the ministerial decision

Δ1α/ΓΠ.οικ. 20009/2020 of the Ministers of Citizen Protection, Health, Interior and Maritime

Affairs and Insular Policy (Greek Government Gazette Issue B’ 944).

For the ships that have not started their voyages as part of their voyage obligations for the

months of March to June 2020, a crew list is opened, seafarers are recruited and the

suspension of contracts is similarly declared jointly by the contracting parties and may

coincide with the seafarers’ maritime registration date. During the suspension of maritime

registration agreements, their health care is covered by “Oikos Nautou”. The suspension of

the maritime registration agreements may be applied for up to one (1) month, with the

possibility of extension by joint decision of the Ministers of Finance and Maritime Affairs and

Insular Policy, taking into account the course of development of the coronavirus COVID-

19.”.

b) Case c’ is replaced as follows: “Beneficiaries of the special financial aid, as a special

purpose compensation, are also the registered seafarers of passenger and passenger-

vehicle vessels, cargo-vehicle ships of maritime intakes, of touristic or international voyages,

whose maritime registration agreement was terminated from March 1st 2020 to March 31st

2020, regardless of the reason, except in cases of guilt of the seafarer, illness or injury”.

c) Case g’ is replaced as follows: “g) the seafarers of cases a’ to c’ receive as extraordinary

financial aid, a special purpose compensation of eight-hundred (800) euros. Expenses for

the special purpose compensation and the social security coverage of employees are

covered by extraordinary financial grant by “Oikos Nautou” from the credits of the special

body Hellenic Coastguard Headquarters (A.L.S. – HEL.AKT) of the regular budget of the

Ministry of Maritime Affairs and Insular Policy (YNANP), by derogation of article 91 of Greek

Law 4270/2014 (Greek Government Gazette A’ 143) and of joint decision no.

2/39549/0026/11.6.2015 of the Ministers of Finance, Infrastacture, Maritime Affairs and

Tourism and Deputy Minister of Finance (B’ 1138). The above financial grant is paid to the

“Oikos Nautou”, by issuing a warrant form the General Directorate of Financial Services

(GDOY) of the Ministry of Maritime Affairs and Insular Policy. The payment of the grant is not

subject to insurance liability clearance check, stamp duty and any reservation. The grant is

not eligible for seizure for the benefit of the State or third parties, by derogation of article 91

of Greek Law 4270/2014 nor it is offset with any debt.

The supporting documents for the issue of the said financial warrant for the payment of the

amount of extraordinary grant of “Oikos Nautou” from the credits of the special body

Hellenic Coastguard Headquarters (A.L.S. – HEL.AKT.) of the regular budget of the Ministry of

Maritime Affairs and Insular Policy (YNANP) are the following:

ga) decision for the grant by the competent authority, following a detailed proposal by

“Oikos Nautou”, gb) copy of the decision to assume the obligation of the competent

authority, gc) Expenditure payment form in three (3) copies, validated by the Director of

the Financial Services of “Oikos Nautou” and includes in column: i) account details of

“Oikos Nautou” (name-title, Tax Registation Number (AFM), bank account number in IBAN

format, postal and electronic address), ii) the amount payable to the beneficiary, gd) bank

certificate with the details of the account number of “Oikos Nautou” in IBAN format.

The above supporting documents are submitted by “Oikos Nautou” in the competent for

the issue of the financial warrant Service of the General Directorate of Financial Services of

the the Ministry of Maritime Affairs and Insular Policy (YNANP). The unallocated amounts,

after the financial grant of “Oikos Nautou”, are returned until the end of this year, in

accordance with article 41 of Greek Law 4129/2013 (A’ 52), by “Oikos Nautou”, and are

deposited in the account of the Greek State in the Bank of Greece titled “Unallocated

amounts of the extraordinary grant of “Oikos Nautou”, constituting revenues of the state

budget”.

e) In the end of case j’, a subparagraph is added as follows: “In particular, beneficiaries of

the extraordinary financial aid of case c’, who have not been relevantly notified by the

shipowner, may submit independently from the latter, applications-solemn declarations in

Port Authorities and be included in the lists that are formed after reviewing the relevant

requirements, in a maritime brochure by the Port Authorities.”.

7. Par. 3 of the sixty-third article of the Legislative Act of the 30th of March 2020, ratified by

the article 1 of Greek Law 4684/2020, is replaced as follows: “3. The force of article 29 of the

Greek Law 4150/2013 (A’ 102), by which the composition of the personell of general

services of passenger and passenger-vehicle vessels that conduct voyages in ports of the

greek territory is defined, of total distance of more than 30 n.m. from the departure port to

the arrival port, is extended for this year until the 31st of May 2020. By decision of the Minister

of Maritime Affairs and Insular Policy, the time period of the implementation of the previous

subparagraph, as long as the negative effects of the coronavirus COVID-19 pandemic

continue to be present.”.

8. In the sixty-third article of the Legislative Act of the 30th of March 2020, ratified by the

article 1 of Greek Law 4684/2020, par. 4 is added as follows: “Seafarers whose maritime

registration agreement is suspended in accordance with par. 2 are exempted from the

obligation of payment of 40% of the total rent of their main residence for April 2020, by

derogation of existing provisions regarding rents. The partial non payment of the rent of

subparagraph 1, does not give rise to any right to terminate the contract to the detriment

of the lessee, nor any other civil claim. By joint decision of the Ministers of Finance,

Development and Investments and Maritime Affairs and Insular Policy, the particular terms

and requirements are determined as well ass any other detail for the implementation of the

present.”.

9. The duration of the validity of the opinions of the Health Committees of Registered

Seafarers and Sea Workers (YEANETH) which have been issued after June 11, 2019, is

extended for the issue of maritime brochures until July 31, 2020, by derogation from the

existing provisions. By decision of the Minister of Maritime Affairs and Insular Policy the

validity of the present may be extended for an additional period which does not exceed six

(6) months, as long as the negative effects of the coronavirus COVID-19 pandemic

continue to be present.

Review of the legality of agreements for ensuring the minimum maritime transport service of

island areas (article 42)

As an exception to those provided in par. 1 and 2 of article 35 of Greek Law 4129/2013 (A΄

52), the contracts for the assignement of public service concluded for the execution of

voyages, in accordance with article 62 of the Legislative Act of the 30th.3.2020 (A’ 75),

ratified by article 1 of Greek Law 4684/2020 (A’ 86), are subject to review of their legality by

the greek Court of Auditors in accordance with article 8 ot article 35 of Greek Law

4129/2013. If the review turns out negative and the agreement is considered as non

concluded, the 3rd subparagraph of par. 9 of article 8 of Greek Law 2932/2001 (A’ 145)

applies.

Lastly, for a more detailed presentation of the employers’ and employees’ obligation in

view of the coronavirus COVID-19 pandemic you can read the specialized newsletter in the

following link: POTAMITISVEKRIS-Employment-law-Newsletter_Issue-No-8.pdf

For more information: alexios.papastavrou@potamitisvekris.com

PUBLIC PROCUREMENT ISSUES

The current crisis underscored the need for expeditious procedures for the procurement of

vital supplies and services. In particular:

Article 3 of the Legislative Act of 25.2.2020

For a time period of four (4) months from the date of entry into force of the present and in

the event that there is an immediate risk of occurrence and spread of COVID-19

coronavirus, the public limited company under the trade name "Pharmaceutical Research

and Technology Institute SA" may, by way of derogation from all applicable national

provisions on public procurement, invite third parties to directly purchase sanitary material,

personal protective measures and pharmaceuticals for the purpose of meeting the public

health emergency. The invitation is uploaded on the Ministry's website for a period of three

(3) days and may be addressed to any company selling and disposing of sanitary material

and pharmaceuticals. The contract is based solely on the lowest bid and the purchase of

sufficient quantities to meet emergency health needs.

For a time period of four (4) months from the date of entry into force of the present and in

the event that there is an immediate risk of occurrence and spread of COVID-19

coronavirus, procedures for emergency procurement of any necessary sanitary material, all

kinds of pharmaceuticals, any appropriate means of personal or collective protection

against the spread of coronavirus may be carried out by any contracting authority under

authority or supervision of the Ministry of Health or to be delegated from any competent

authority or under authority or supervision of the Ministry of Health to the National Central

Health Supply Authority (EKAPY) by way of derogation from all applicable national

provisions on public procurement. EKAPY or any contracting party under the authority or

supervision of the Ministry of Health invites to directly purchase sanitary, personal protective

measures and pharmaceuticals for the purpose of meeting the above emergency. The

invitation is uploaded on the Ministry's website for a period of three (3) days and may be

addressed to any company selling and disposing of sanitary material and pharmaceuticals.

0 7

The contract is based solely on the lowest bid and the purchase of sufficient quantities to

meet emergency health needs.

Article 8 of Legislative Act of 11.03.2020

Public Procurements Issues of the Ministry of Finance

For a time period of six (6) months from the date of entry into force of the present and in the

event that there is an immediate risk of occurrence and spread of COVID-19 coronavirus,

the emergency procurement procedures of any appropriate type of hygiene or means of

collective protection against its spread, as well as the provision of services, in particular

disinfection services, may be carried out by any contracting party under authority or

supervision of the Ministry of Finance or AADE through direct award, by way of derogation

from any relevant provision of applicable public procurement legislation.

Private law contracts for fixed-term staff serving at the time of entry into force hereunder

pursuant to Article Eighth of Law 4506/2017 (A '191), for cleaning needs of the buildings of

the Ministry of Finance and AADE are extended for public health reasons for two (2)

additional months. The extension of the contracts referred to in the preceding

subparagraph shall not alter the nature of the employment relationship by which those

employed were engaged. b. The period of contracts referred to in the preceding case shall

not be counted toward the maximum of twenty-four (24) months within the meaning of

Articles 5, 6 and 7 of the Presidential Decree. 164/2004 (A '134).

Article 16 of Legislative Act of 11.03.2020

Adoption of technical specifications for emergency supplies to cover public health

emergencies

The technical specifications, the quantities required, as well as the determination of time of

delivery of the products and services to be supplied, intended to cover the public health

emergencies of public hospitals, and other legal entities under supervision of Public Health

Regions due to the spread of COVID-19 coronavirus are approved by decision of the

Central Council of Health Regions (KESYPE).

Article 3 of Legislative Act of 14.03.2020

Public Procurements Issues of the Ministry of Development and Investment

In the event that there is an immediate risk of occurrence and spread of COVID-19

coronavirus, the absence of which can be determined by decision of the Minister of Health,

for a period not exceeding six (6) months from the date of entry into force of the present, by

way of derogation from all applicable national provisions on public procurement,

procurement procedures may be carried out in accordance with the direct award

procedure of Law 4412/2016 (A '147), by the Ministry of Development and Investment

concerning: (a) Support to logistics infrastructure, consumables, emergency staff and

support services of call center of line 1520 (Consumer Line), (b) support to logistics

infrastructure and consumables of services with subordinate control responsibilities

Article 12 of Legislative Act of 14.03.2020

Assignment of services by EODY for examining samples at private providers

In the event that there is an immediate risk of occurrence and spread of COVID-19

coronavirus, the absence of which can be determined by decision of the Minister of Health,

for a period not exceeding four (4) months from the date of entry into force of the present,

EODY may, by way of derogation from all applicable national provisions on public

procurement, award contracts directly to private healthcare service providers (diagnostic

laboratories). The invitation is uploaded to EODY's website for a period of three (3) days and

may be addressed to any private healthcare service provider. The contracts are awarded

based on the lowest price criterion among the services available immediately.

Article 34 of Legislative Act of 20.03.2020 ΦΕΚ Α’68/2020

For a time period of six (6) months from the date of entry into force of the present, due to

the risk of further spread of the COVID-19 coronavirus and to ensure the proper and

uninterrupted operation of the Ministry of Digital Governance and its supervised bodies, to

prevent or minimize meetings of the collective and non-collective public sector bodies, to

support remote work of civil servants and public officials and the remote provision of

services to citizens and businesses, the Minister of Digital Governance and its supervised

bodies may, by way of derogation from all national provisions on public procurement,

utilize a direct award procedure for the procurement of goods and service contracts

relating, indicatively, to the maintenance of existing crucial information systems in the

public sector in general, within the meaning of Article 3 of Law 3979/2011 (A '138), the

development of new IT and ICT instruments, web site development and maintenance, IT

services, IT projects, for the above purposes and in particular the continuation of the proper

and uninterrupted operation of the Ministry of Digital Governance and its supervised

bodies, the provision of security, cleaning and disinfection services for the buildings of the

Ministry of Digital Governance and its supervised bodies and the supply of related materials,

as well as the supply of laptops, related electronics and software system necessary to

achieve remote working of employees and the provision of services for their installation and

operation.

Article 60 of Legislative Act of 20.03.2020 ΦΕΚ Α’69/2020 Public Procurements Issues

In the event that there is an immediate risk of occurrence and spread of COVID-19, the

absence of which can be determined by decision of the Minister of Health, for a period not

exceeding six (6) months from the date of entry into force of the present, it is possible by

virtue of a decision of the relevant competent Minister or authority: (a) to suspend the

operation of public tenders, (b) extend the date for submission of tenders applications or

bidding offers in cases where a notice has already been published upon the entry into

force of hereof, c) suspend any time period relating to public procurements, regardless of

the stage of award procedure or execution thereof, d) extend any contractual deadline

for a period determined by the relevant decision.

The provisions of Legislative Act of 25.2.2020, 11.3.2020 και 14.3.2020,

as well as the provisions of the present referring to contracting authorities may be applied

accordingly by the contracting bodies, within the meaning of Article 224 of Law 4412/2016.

Article 34 of the Legislative Act of 30.3.2020

Issues of public procurement for the National Blood Donation Center (Ε.ΚΕ.Α.)

As long as there is still an immediate spreading risk for the COVID-19 coronavirus spreading,

the lack of which can be confirmed by a decision of the Minister of Health, and only for a

period not exceeding six (6) months from its entry into force of the Legislative Act of 30/3,

the purpose of the National Blood Donation Center (E.KE.A) shall also include performing

laboratory tests to diagnose patients with the COVID-19 coronavirus. To fulfil the purpose of

par. 1, the E.K.E.A. may, in derogation of all applicable national provisions, enter into direct

procurement contracts for the supply of materials and reagents for testing for the COVID-19

coronavirus, by submitting a relevant invitation. The invitation is posted on the website of

E.KE.A. for a period of three (3) days and may be addressed to any company selling and

distributing reagents. The contract is concluded with unique criteria the lowest offer and the

provision of sufficient quantities to meet the needs of the emergency.

Ministerial Decision 085/ΑΣ 1724/FEK 1112/2020

Postponement, suspension, extension of deadlines in tender procedures of the Ministry of

Foreign Affairs, for the period from 31.03.2020 to 11.05.2020, to limit the dispersion of the

COVID-19 coronavirus.

Αrticle 41 of Legislative Act of 13.4.2020 (A ’84)

Supporting Documents for the Temporary Contractor (Award Supporting Documents)

As for the crucial issue of the impossibility of issuing of the required certificates, according to

article 80 of Law 4412/2016, which are submitted by the temporary contractor at the stage

of the award, issued by the competent Courts and Prosecutions of the country, due to the

partial suspension of operation, in which they have been placed, by virtue of the Joint

Ministerial Decisions with no. Δ1α / Γ.Π.οικ.21159 (Β '1074/2020) and Δ1α / ΓΠ.οικ.24403 Κ.Υ.Α

(Government Gazette Β' 1301 / 13-4-2020), the following are indicated:

“1. Provided that there is still an immediate risk of the spread of the COVID-19 coronavirus,

the lack of which is confirmed by a decision of the Minister of Health, and for a period not

exceeding six (6) months from the entry into force of the present, any awarding authority

and any awarding entity in accordance with Law 4412/2016 (A '147), during the process of

concluding public procurements, which may have started either before or after 25

February 2020 may, in the event the that the submission of the application for the required

documents is prevented or in case of inability to issue them, due to suspension of operation

of the relevant competent authorities or partial suspension of their operation, in the context

of measures to tackle the spread of COVID-19 coronavirus or for any other crucial reason,

ay invite immediately the selected contractor to replace the required, as the case may be,

supporting documents of article 80 of law 4412/2016 with solemn declaration of article 8 of

law 1599/1986 (A '75) or electronic solemn declaration of article 8 of law 1599/1986 (A '75)

or electronic solemn declaration via the Single Digital Portal of the Public Administration of

article 52 of law 4635/2019 (A' 167), which is provided in the twenty-seventh article of

Legislative Act of 20 -03-2020 (A '68), as ratified by article 1 of law 4683/2020 (A' 83), in order

to issue the award decision conclude the contract. In the submitted solemn declaration,

the selected contractor states that: (a) there is no legal impediment to its participation in

the proceedings; (b) still meet all the criteria for the qualitative selection set out in the

relevant declaration and (c) shall be required to submit the legally prescribed supporting

documents for the awarding or assignment within thirty (30) days of the signing of the

contract.

2. The contractor may request the extension of the deadline for submission of the relevant

supporting documents in case of prevention of the submission of the application for the

required supporting documents or inability to issue them, due to the suspension of the

respective competent authorities or partial suspension of their operation within the

framework of the measures to tackle the spread of COVID-19 coronavirus or for any other

crucial reason. The above deadline is extended by a decision of the competent body of

the awarding authority, without the requirement of prior opinion of the collective body for

evaluation of tenders.

3. The non-timely submission of supporting documents for award or assignment constitutes

reason for deduction of the contractor from the contract, amortization of any right of the

contractor arising thereof and enforcement of the penalties set out in the law. In this case,

the awarding authority may invite the next bidder, in turn, to the bidder in the process of

awarding the specific contract and propose to him / her to undertake the implementation

of the contract of the discounted contractor, with the same terms and conditions and on

the basis of the offer submitted by the discounted (explicit substitution clause), complying,

in other respects, with the procedure of par. 1 of the present regarding the submission of a

solemn declaration and the required evidence of article 80 of law 4412/2016.

4. The clearance and repayment of the contractor may in no case be carried out without

the submission of the required supporting documents, as specified in the applicable

legislation.

Article 37 (Legislative Act of 1.5.2020)

Supply of personal and collective health protection for educational structures

1. Paragraphs 2 and 3 of Article 12 of Legislative Act of 11.3.2020 o (A΄ 55), ratified by Article

2 of Law 4682/2020 (A΄ 76), are replaced as follows:

“2. Provided that there is still an immediate risk of the spread of the COVID-19 coronavirus,

the lack of which is confirmed by a decision of the Minister of Health, and in any case for a

period not exceeding the September 30, 2020, emergency procurement procedures for all

the approved personal or collective health protection articles from the spread of the

COVID-19 coronavirus, as well as the provision of disinfection services, may be carried out

by the Ministry of Education and Religions, as well as by any contracting authority or under

its authority or supervision, with direct assignment by way of derogation from any relevant

national provision on public procurement under the limits of Directive 2014/24 / EU, as

currently revised and applicable. By decision of the Minister of Education and Religious

Affairs, the distribution of the articles may be carried out in the educational structures and

the specific process of delivery and receipt may be defined. The delivery of the articles

may be carried out directly by the contractor to the relevant municipality, based on the

decision of distribution of the previous subparagraph. The delivary is made by a three-

member committee consisting of employees of the municipality with the care of which the

supplied articles are delivered directly to the educational structures, according to the

above distribution decision. For the delivery in the cases of both previous subparagraphs, a

relevant protocol is drawn up in duplicate, one of which is sent directly to the Ministry of

Education and Religions.

3. Provided that there is still an immediate risk of the spread of the COVID-19 coronavirus,

the lack of which is confirmed by a decision of the Minister of Health, and in any case for a

period not exceeding the September 30 2020, emergency procurement procedures for all

sanitary articles, all kinds of pharmaceutical products and approved personal or collective

health protection articles from the spread of the COVID-19 coronavirus may be carried out

exclusively for the needs of hospitals, clinics, units and laboratories of Higher Educational

Establishments (AEI) from the competent authority in each case, which falls under the

supervision of the Ministry of Education and Religious Affairs, with direct assignment by way

of derogation from any relevant national provision on public procurements under the limits

of Directive 2014/24 / EU, as revised and applicable.”

4. Provided that there is still an immediate risk of the spread of the COVID-19 coronavirus,

the lack of which is confirmed by a decision of the Minister of Health, and in any case for a

period not exceeding the September 30 2020, the Ministry of Education and Religious Affairs

may carry out procedures for awarding contracts for the supply of biocides, antiseptics,

sanitary and other protective articles to meet the needs of public educational structures in

the territory, by way of derogation from any general or special provision on competence.

Article 38 (Legislative Act of 1.5.2020)

Supply by IFET SA to meet the needs of the Ministry of Education and Religious Affairs

Provided that there is still an immediate risk of the spread of the COVID-19 coronavirus, the

lack of which is confirmed by a decision of the Minister of Health, and in any case for a

period not exceeding the September 30 2020, the societe anonyme, under the name

"Institute of Pharmaceutical Research and Technology (I.F.E.T. SA) may, by way of

derogation from all applicable national provisions on public procurement under the limits of

Directive 2014/24 / EU, as currently revised and in force, invite for a direct purchase of

biocides and antiseptics, sanitary and other protective articles for the purpose of direct

supply of bodies of the Ministry of Education and Religious Affairs for reasons of immediate

coverage of extraordinary needs for protection of public health in the individual

educational structures. The invitation is posted on the company's website for a period of

three (3) days and can be addressed to any undertaking that sells and distribute sanitary

articles and pharmaceutical products. The contract is concluded with the sole criteria of

the lowest bid and the achievement of a purchase of sufficient quantities in combination to

address the aforementioned emergencies.

For further information:alexandros.kortesis@potamitisvekris.com

ΕSPECIALLY FOR THE HEALTHCARE

PROVIDERS

ISSUES REAGARDING THE ENFORCED

DISPOSITION OF SPACES AND MEDICAL

TECHNOLOGY EQUIPMENT, REQUISITION OF

MOVABLE PROPERTY CONSUMABLE AND NON-

CONSUMABLE, DONATIONS, NATIONAL COVID

19 REGISTER

Article 4 of the Legislative Act of the 25th.02.2020

Issues regarding the enforced disposition of spaces

For a period of four (4) months from the publication of this Act and as long as there is still an

immediate risk of occurrence and spread of coronavirus, the enforced disposition of beds

of private health clinics, intensive care unit (ICU) beds, hotels, private housing services,

other public or private law entities to the State may be ordered upon joint Ministerial

Decision of the Ministers of Finance and Health to cover the urgent public health regarding

the combat against coronavirus, provided that they cannot be addressed differently. The

aforementioned decision shall define the specific public health needs, the quantities of

materials and facilities to be disposed, the duration, the way of compensation for the

materials and / or facilities disposed for public health, and any other relevant detail for the

implementation of this Article.

Article 18 of the Legislative Act of the 11th.03.2020

Disposition of medical and technological equipment

By decision of the Secretary-General of Health Services, medical equipment may be made

0 8

available for use by a hospital or a health service provider in another hospital or health

service provider falling within the competence of different Health Regions to address urgent

needs regarding the occurrence and the spread of coronavirus COVID-19, for a maximum

period of disposition of one semester, which can be optionally extended for another

semester upon decision of the Secretary-General of Health Services.

By decision of the Health Region Director medical equipment may be made available for

use by a hospital or health care provider in another hospital or health service provider

under its authority to address urgent needs regarding the occurrence and the spread of

coronavirus COVID-19, for a maximum period of disposition of one semester, which can be

optionally extended for another semester upon decision of the Health Region Director.

Article 30 of the Legislative Act of 30.3.2020

Conversion to use beds to combat the spread of COVID-19 coronavirus

For a period of four (4) months from the entry into force of the present Act, and as long as

there is still an immediate spreading for the COVID-19 coronavirus, all types of facilities for

wards, hospital beds and increased care units (InCUs) of public hospitals, private clinics and

all types of legally binding or disposable property may be converted, as per their use, into

increased care units (InCUs) or intensive care units (ICUs), by decision of the president or

coordinator of each hospital, treatment center or similar institution, provided that such

needs cannot be met in any other way.

See also JMD Δ1α/ΓΠ.οικ.21170/27.03.2020

Concession of the facilities of all wards, hospital beds and increased care beds of the

Nursing Institution of the Army Share Fund (N.I.M.T.S.) to cover public health needs, related

to the treatment of the COVID-19 coronavirus.

See and JMD Δ1α/ΓΠ.οικ.21888/ΦΕΚ 1115/2020

Imposition of the measure of compulsory provision to the public of hotel accommodations

to cover the need for extraordinary temporary accommodations for a group of people

entering the State from countries with high prevalence of the disease, for the period from

22.3.2020 to 9.4.2020 for precautionary reasons related to public health addressing the

COVID-19 coronavirus.

Article 2 of the Legislative Act of the 14th.03.2020 and article 15/ Legislative Act of 30.3.2020

Emergency measures to ensure adequate personal protection and hygiene products

Undertakings with business activities in the chain of production, import, commerce, sale,

brokerage, trading and distribution of pharmaceuticals and personal protection and

hygiene products within the Greek territory shall submit to the competent authority, within

two (2) days of the entry into force of this Act, information regarding their stock items in: a)

surgical masks, b) antiseptic solutions and c) antiseptic wipes d) ethyl alcohol, either

intended as a raw material for the production of antiseptic solutions, or available bottled in

retail with an alcohol content of 95% and e) tests for the detection of COVID-19 coronavirus

infection”.

The undertakings referred to in paragraph 1 shall submit at least the following information:

(a) the quantity in stock (in pieces for surgical masks and antiseptic wipes and in liters for

antiseptic solutions), (b) the location of storage and in particular the address and the postal

code, (c) the contact details of the undertaking and, in particular, its trade name and

distinctive title, registered office, telephone number, e-mail address, and the specific

contact details of its legal representative. "The data of cases (a) up to (e) are updated with

declarations submitted within three (3) days from the initial and each subsequent

declaration, with the exception of supermarkets selling food that are obliged to submit

declarations, in which they report daily the available quantities of the day, no later than the

start of their operation ".

The statement is submitted electronically via a special link located on the central website of

the Ministry of Development and Investment. Access is granted through the General

Electronic Commercial Registry passwords of the obliged undertakings.

Failure to submit or submission of an inaccurate statement in accordance with the

provisions herein shall result to the cumulative penalties as follows: (a) confiscation of the

mentioned items, insofar they have not been declared or have been inaccurately

declared, and (b) an administrative fine of one thousand (1,000) up to one hundred

thousand (100,000) Euros, depending on the gravity of the infringement.

The General Secretariat of Commerce and Consumer Protection of the Ministry of

Development and Investments is designated as the competent authority for the control of

the compliance of the obliged undertakings referred to in paragraph 1 and for the

collection and control of the data submitted by the obliged undertakings referred to in

paragraph 2.

Upon joint Ministerial Decision of the Ministers of Development and Investments and Health

the undertakings and types of products referred to in paragraph 1, the in-stock items

referred to in paragraph 2, which are submitted with the statement of paragraph 3, the

infringements’ classification, and their gravity, as well as any other specific issues for the

purposes of the application of this Article, shall be detailed. By a Ministerial Decision of the

Minister of Development and Investment, upon recommendation by the competent

authority, the sanctions referred to in paragraph 4 shall apply.

The obligations are valid for a period of two (2) months from the date of entry into force of

this Act (14.03.2020). Upon Ministerial Decision of the Minister of Development and

Investments the period of the previous subparagraph may be extended for an additional

period of two (2) months at a time.

As long as there is still an immediate risk of occurrence and spread of coronavirus COVID-

19, the absence of which can be determined by decision of the Minister of Health, and for a

period not exceeding six (6) months from the date of entry into force of this Act, emergency

procurement procedures of any appropriate item of personal hygiene or of collective

protection may be carried out by any contracting authority, upon direct designation by

way of derogation from any relevant provision of the national public procurement

legislation in force.

Article 17 of the Legislative Act of 20.03.2020 - FEK A’68 / 2020 - and article 15 of the

Legislative Act of 30.3.2020

Maximum quantities of personal protective equipment and personal hygiene for consumers

As long as there is still an immediate spreading risk for the COVID-19 coronavirus, the lack

of which can be confirmed by a decision of the Minister of Health, and only for a period not

exceeding six (6) months from the entry into force of the present Act, any kind of Retail

business selling personal protective equipment or personal hygiene may provide

consumers with a maximum of three (3) pieces per customer for any of the following types

of personal protection and personal hygiene: a) Disinfective products. b) Ethyl alcohol

products c) Antiseptic products. From the entry into force of the present Act, the above

products are allowed to be available exclusively in individual packages. By decision of the

Minister of Development and Investment, taking into account the development conditions

of the spreading of the COVID-19 coronavirus, both the maximum quantity of pieces per

customer and the types of the above products may be redefined.”

Article 21 of the Legislative Act of 20th.03.2020 (Issue A’68 of the Hellenic Government

Gazette)

Restrictions regarding the sale of goods

As long as there is still an immediate risk of spread of coronavirus COVID-19, the absence of

which can be determined by decision of the Minister of Health, and for a period not

exceeding six (6) months from the date of entry into force of this Act, it is prohibited to

agree to receive or receive excessive benefits from the sale of any goods or services

necessary for the health, nutrition, movement and safety of consumers, in particular

pharmaceuticals, personal protection and hygiene products, such as surgical masks,

antiseptic solutions and other disinfecting materials, so that such benefits exceed the value

of the provision, with the gross profit margin being higher than the one prior to February 1st

of 2020, for the aforementioned goods and services.

See also Ministerial Decision no. 46553 / Government Gazette Β΄1837 /13.05.2020

Amendment and extension of validity of the decision of the Ministers of Development and

Investment and Health no. 39683 / 16.04.2020 (Β’ 1481), regarding the stock declaration of

sanitary articles.

Article 6 of the Legislative Act of the 14th.03.2020

Requisition of movable property, consumable and non-consumable to address the spread

of coronavirus COVID-19

As an urgent need during a period of peace requiring the requisition of movable property,

in the sense of Article 18 par. 3 of the Greek Constitution, is defined, for the implementation

of this Act, the need of protection of public health against coronavirus COVID-19 within the

Greek Territory.

Upon decision of the Minister of Health published in the Greek Governmental Gazette,

requisition is imposed for a period not exceeding six (6) months to movable property

consumable and non-consumable, owned by individuals, natural or legal persons, and

falling within the meaning of specialized hospital equipment, personal protective

equipment and pharmaceuticals. As special hospital equipment that is subject to the

process of requisition of this Article, in view of the current public health emergency, are

considered: respirators, hospital beds, standard bed equipment, vital signs monitors, closed

suction systems and necessary medical and technological equipment. Personal protective

equipment is defined as: masks of all kinds, personal precaution equipment and sanitary

clothing. The decision referred to in the first subparagraph specifies, in particular, the

aforementioned movable property on which requisition will be imposed per kind and their

use as well as the duration of the requisition.

Upon joint Ministerial Decision of the Ministers of Finance and Health the compensation for

the use of equipment on which requisition will be imposed and the reasonable

compensation of beneficiaries for consumable equipment are established.

Upon joint Ministerial Decision of the Ministers of Finance and Health, issued within two (2)

months from the publication of the Ministerial Decision referred to in paragraph 2, a

reasonable compensation shall be established for the beneficiaries, individuals or legal

persons, upon the recommendation of a supervised legal person under public or private

law of the Ministry of Health and after the beneficiaries have submitted a document for the

purchase and supply of the items on which requisition was imposed. The same decision

provides for the credits needed to cover the amount of compensation. In case that the

aforementioned deadline lapses, the requisition shall be automatically revoked.

Compensation is due for the period of requisition and is payable once, when the requisition

is over or every two months, if the requisition is extended beyond two months. A substantive

recourse may be brought before the ordinary administrative courts against the Joint

Ministerial Decision of the present Article.

The requisition of the aforementioned products is implemented upon the Ministerial Decision

of the Minister of Health referred to in paragraph 3, on the basis of which an individual

administrative act of requisition is published by the Secretary General of Pubic Heath and

includes at least the kinds of products under requisition, consumable or products under

requisition to be used, the minimum quantities per kind, as well as the natural or legal

person on which the requisition of movable property was imposed. The Act of the

preceding subparagraph shall be served by the customs, tax, police, port or fire service

authorities concerned, as well as by the Municipal Police authorities, public servants and

legal entities under public law. Each public authority shall provide all necessary assistance

for the implementation of the requisition. The quantities under requisition of consumable

and non-movable items are delivered and taken for distribution at the Ministry of Health. By

decision of the Secretary-General of Health Services, they shall be distributed to any public

or private entity for use or consumption, including all supervised bodies of the Ministry of

Health, the Directorates of Health Regions and hospitals.

Article 20 of the Legislative Act of the 20th.03.2020

Supplying of stores and markets – Requisition of special hospital equipment, Personal

protective equipment and pharmaceuticals

The Legislative Act of the 14th.03.2020 (Issue A’ 64 of the Greek Governmental Gazette) is

amended as follows: The first subparagraph of paragraph 1 of the First Article is replaced by

the following: “The implementation of paragraph 8 of Article 52 of Greek Law 2696 / 1999

(Issue A’ 57 of the Geek Government Gazette) and its delegated joint Ministerial Decisions

on the hours of supply shall be suspended for a period of one (1) month from the date of

entry into force of this Act, exclusively in the case of the supply of stores which trade food,

super markets, outdoor markets, organized food markets, private pharmaceutical

warehouses and supplying cooperatives of pharmacists.” 2. The first subparagraph of

paragraph 2 of the Sixth Article is replaced by the following: “Upon joint Ministerial Decision

of the Ministers of Development and Investments and Health published in the Greek

Government Gazette, in cases where it is deemed necessary due to public interest,

requisition may be imposed for a period not exceeding six (6) months to movable property,

consumable or non-consumable, owned by individuals, natural or legal persons, falling

within the meaning of specialized hospital equipment, personal protective equipment and

pharmaceuticals.”

Relevant Joint Ministerial Decision: FEK Β’ 848/2020

Article 8 of the Legislative Act of the 14th.03.2020

Donation Acceptance Procedure

As long as there is an immediate public health risk from the spread of coronavirus COVID-

19, the absence of which can be determined by decision of the Minister of Health and for a

period not exceeding eight (8) months from the entry into force of this Act, the Minister of

Health may accept any donation of special hospital equipment of any kind, personal

protective equipment and pharmaceuticals of any nature by third parties, natural or legal

persons. Acceptance of the aforementioned donations shall be effected without delay

with a statement of acceptance of the Minister of Health regarding the donated movable

property to their donor. The donated items and related equipment are delivered and taken

for distribution by the Ministry of Health. Upon decision of the Secretary-General of Health

Services, they shall be distributed and disposed to any public or private entity for use or

consumption, including all supervised bodies of the Ministry of Health, Public Health Regions

and hospitals, private and public, of all public health structures.

As special hospital equipment falling within the meaning of the donated items hereunder,

in view of the current public health emergency, are considered: respirators, hospital beds,

standard bed equipment, vital signs monitors, closed suction systems, and necessary

medical and technological equipment required for the operation of respirators, all kinds of

personal protective equipment, masks of all kinds, personal protective equipment and

sanitary clothing.

Article 58 of the Legislative Act of the 20th.03.2020

Monetary donation procedure for the direct supply of hospital equipment against the

spread of coronavirus COVID-19.

As long as an imminent risk for public health persists due to the coronavirus COVID-19

spread, the absence of which can be determined by decision of the the Minister of Health

and, in any case, for a period of time that cannot exceed eight (8) months from the entry

into force of the present Legislative Act, any individual or legal entity can make monetary

donations for the sole purpose of purchasing specialized hospital equipment of any kind,

means of personal protection and pharmaceuticals for use or consumption, by the

supervised entities of the Ministry of Health, Public Health Districts, private and public

hospitals as well as all public health structures designed to deal with coronavirus COVID-19

spread.

The aforementioned monetary donation is promptly approved by a statement of

acceptance by the Minister of Health regarding the donated amount of money, explicitly

mentioning the donation’s purpose for purchasing items of the specialized equipment

mentioned above. The statement of acceptance by the Minister of Health defines the legal

entity that falls under the responsibility or supervision of the Ministry of Health to which the

amount of money will be donated to conduct the supply of the equipment. All legal entities

under private or public law of the Ministry of Health, the National Organization for Public

Health, the Public Health Districts and the Institute for Pharmaceutical Research and

Technology are explicitly included to the legal entities under the supervision of the Ministry

of Health to which the donated amount of money can be given, all of which can conduct

the supply of the equipment mentioned in par. 1 by virtue of the Legislative Act of 25.2.2020

and existing legislation for the restraint of the coronavirus spread. Every legal entity,

recipient of the donation, that falls under the responsibility or supervision of the Ministry of

Health as referred to in the previous subparagraph, is obliged to provide promptly any

necessary cooperation through their administration for the collection of the donated

monetary amount, the implementation of the supply of the equipment in par. 1 and to

provide detailed information and accountability to the Minister of Health for the

implementation of the relevant supplies.

After the implementation of the supply, the supplied items are provided by the legal entity

recipient of the donation to the supervised entities of the Ministry of Health by decision of

the Secretary General of Health Services who allocates the supplied items to any of the

legal entities supervised by the Ministry of Health, Regional Health Districts and hospitals,

private and public, of all the structures of public health, including primary health care.

Article 28 of the Legislative Act of 30.3. 2020

Establishment of a three-member Audit Committee for the Implementation of Financial

Donations to the Special Account of COVID-19 coronavirus of IFET SA

Pursuant to the announcement of E.O.F. from 01.04.2020, the donations of medicines

continue to be made normally, with the mention that the owners of the marketing

authorization for pharmaceutical products can proceed immediately with the donation,

without waiting 15 days from the notification to the relevant department of E.O.F.

Article 16 (Legislative Act of 1.5.2020)

Acceptance of donations of medical devices of all kinds to tackle COVID-19 coronavirus

The Minister of Health may accept donations of medical devices of all kinds to tackle

COVID-19 coronavirus from third parties, natural and legal persons, in accordance with the

procedure and conditions of the eighth article of the Legislative Act of 14.3.2020 (A '64) as

ratified by Article 3 of Law 4682/2020 (A΄ 76), as this article was amended by tenth article of

Legislative Act of 30.3.2020 (A΄ 75), ratified by Article 1 of Law 4684/2020 (A '86).

Article 29 of Legislative Act of 30/03/2020

Establishment and operation of a National Patient Register for the COVID-19 coronavirus

By decision of the Minister of Health, a National Patient Register for the COVID-19

coronavirus is established and operated, with the aim of protecting the health of the

population, in light of the great impact of the disease on the general population, the need

to record epidemiological data, vigilance on pharmaceutical matters and supervision of

health care providers in the private sector.

In this context, any public or private body of primary, secondary or tertiary health care

services, throughout the Territory, any physician who provides services with any

employment relationship with the Public sector, or local authorities, or legal persons

governed by public or private law, as well as any freelance physician, is obliged, without

delay, to inform the Registry and the N.P.H.O. for every case of the disease that comes to

their attention.

Any failure to fulfill the obligation of the previous paragraph shall result in the administrative

penalty of temporary suspension of the operating license of the health care private law

legal entity for a period of 6 months and, in case of recurrence, even the penalty of final

revocation of the operating license. A corresponding omission of a private sector physician,

scientifically responsible for a doctor's office, constitutes the disciplinary misconduct of

cases c and d of par. 1 of article 319 of law 4512/2018 (A’ 5).

The Ministry of Health is responsible for processing the data and during such processing they

shall take the necessary technical and organizational security measures.

People whose data is processed under the National Patient Register for COVID-19

coronavirus have the rights provided by the GCPD and any other regulation on the

protection of personal data kept in medical records and apply to the Electronic Prescribing

System.

Recipients of data from the National Patient Register for COVID-19 include the attending

physician or any other health care professional during hospitalization or a visit to a public or

private health care facility for health services, as well as public health professionals and

public administration agencies, for the purpose of fulfilling a public interest in the field of

public health.

Recipients of pseudonymous and anonymous information4 may be the services of the

Ministry of Health and institutions supervised by the Ministry of Health or, possibly, other

public bodies or international organizations for purposes which make this transmission

necessary for reasons of substantial public interest. European Patients Registers for the

COVID-19 coronavirus may receive pseudonymous or anonymous information to conduct

statistical or scientific studies on the COVID-19 coronavirus.

It is expressly prohibited to provide data by the Registry to insurance companies and banks.

This prohibition cannot be waived by the data subject.

Finally, criminal penalties are provided in such case of illegal processing of personal data

kept within the National Register of Patients for the COVID-19 coronavirus. In particular, it is

provided that the unauthorized intervention in any way in the archiving system of the

National Patient Register for the COVID-19 coronavirus, or the receipt of personal data kept

in this Register, or the removal, alteration, damage, destruction, processing, transmission,

announcement, notification to unauthorized persons or exploitation in any way, is

punishable by imprisonment and a fine, and, in the case of sensitive data, by imprisonment

of at least one (1) year and a fine of at least twenty thousand (20,000) euros, unless the act

is more severely punished than other provisions.

4 Information from which the identity of the subjects cannot emerge directly or indirectly.

If the perpetrator of the act intended to receive for himself or for any third party illegal

benefit or to damage a third party, imprisonment of up to ten (10) years and a fine of at

least fifty thousand (50,000) euros shall be imposed.

For more details on Article 29 of the Act of Legislative Content of 30/03/2020, click here

Finally, please also see MD no. 2649 (FΕΚ Β’ 1390/14.04.2020)

Article 20 (Legislative Act of 1.5.2020)

Update of the National Register of Patients by the COVID-19 coronavirus - Access to data

of the General Secretariat for Civil Protection

1. At the beginning of the operation of the National Register of Patients by the COVID-19

coronavirus, it is permitted to update it, through the retroactive granting of data to IDIKA

SA, which have come to the knowledge of the users for tracking purposes, and concern all

the confirmed cases.

2. The General Secretariat for Civil Protection (G.G.P.P.), in the context of the tracking

purposes, may have access to the following data regarding the outpatient course: a) the

type of bed where each patient is treated (ICU, MAF, simple) and any changes, as well as

b) outcome of the treatment (discharge due to treatment or death).

For further information: alexandros.kortesis@potamitisvekris.com

ESPECIALLY FOR THE HEALTHCARE PROVIDERS

ISSUES CONCERING MEDICAL PRESCRIPTIONS AND VALIDATION OF EXPENDITURES

Article 36 of the Legislative Act of 20.03.2020 Government Gazette Α’68/2020

Digital operation of the electronic medical prescription system

For a period of two (2) months from the entry into force of the present Legislative Act, due

to the risk of further spread of the coronavirus COVID-19 and for the reduction of physical

contact between patients and physicians and the accommodation of patients, by

derogation from the existing legislation regarding electronic medical prescription, the

electronic medical prescription shall be carried out according to this article. The electronic

medical prescription and the electronic medical referral are moved and executed

exclusively electronically through the Primary Health Care System (https:// www.e-

syntagografisi.gr/p-rv/p) which is operating and managed by the Social Security Electonic

Governance S.A..

The patient can connect to the Primary Health Care System (https://www.e-syntagografisi.

gr/p-rv/p) either with the passwords for the Primary Health Care System, if it has such (“Entry

via PHC”), or with the use of the passwords-credentials for the General Secretariat of

Information Systems of Public Administration of the Ministry of e-Governance (taxisnet) and

declares that it wishes to receive electronically the prescriptions for drugs that are

prescribed to it. In that case, the patient also necessarily needs to declare how it will

receive the above prescriptions, either via sms on its mobile phone, entering its mobile

phone number in the system, or via e-mail to its e-mail address, entering its e-mail address in

the system.

When the patient has declared that it wishes to receive electronically its medical

0 8

prescriptions, once the physician has registered the medical prescription, the patient is

informed regarding the issuance of the prescription via sms in its mobile phone, which

includes the unique number of the prescription (prescription barcode) and the validity

period or/and via e-mail with all the necessary information included in the prescription,

namely unique number of prescription, pharmaceutical, diagnosis and validity period. The

above procedure is performed in the Electronic Prescription System to which physicians are

connected with their unique certification codes. For each electronic medical prescription,

the details regarding the physician who registered it and the date of the registration are

recorded.

When executing the electronic medical prescription the pharmacist is not provided with the

physical form of the physician’s prescription. The pharmacist recovers the electronic

medical prescription by entering in the Electronic Prescription System the prescription

unique number (barcode) or the patient’s Social Security Number. In the case of executing

the electronic medical prescription based on the prescription unique number, the

pharmacist searches for and executes the electronic medical prescription based on its

unique number (prescription barcode). Once the pharmacist executes the prescription, the

patient receives information message in the mobile phone or / and the e-mail address that

it has registered, including information on the execution of the prescription. In the case of

executing the electronic medical prescription based on the patient’s Social Security

Number, the pharmacist enters in the Electronic Prescription System the Social Security

Number of the patient who has declared that it wishes to utilize electronic medical

prescriptions, to look for the patient’s Electronic Prescriptions that are to be executed. The

system sends a one-time-password to the patient via sms on its mobile phone or/and the e-

mail address that it has registered to confirm its presence. The patient notifies the code to

the pharmacist who puts it into the Electronic Prescription System and gains access to the

patient’s Electronic Prescriptions that are to be executed. Once the pharmacist executes

the prescription, the patient receives an information message on its mobile phone or/and

the e-mail address that it has registered including information on the execution of the

prescription.

By joint ministerial decision by the Ministers of Health and e-Governance, the period of

application of the above exceptional and temporary measure can be extended

considering the course of the development of the coronavirus COVID-19 phenomenon.

Article 49 of the Legislation Act of 20.03.2020, Government Gazette A’68/2020

Prescription reissue procedure in the Electronic Prescription System

As long as an imminent risk for public health persists due to the coronavirus COVID-19

spread, the absence of which can be determined by decision of the Minister of Health,

and, in any case, no later than 30.6.2020, monthly or repeating prescriptions regarding

stable medication that chronically ill patients receive and by the time of the entry into force

of the present Legislative Act their validity has expired, are renewed for a period of up to

three (3) months and are executed until 30.6.2020 as follows: Physicians can reissue the

prescription, at the patients request by telephone, fax, e-mail or sms via mobile phone.

These prescriptions do not require the physician to issue a prescription sheet and the

accompanying forms. With the prescription issued by the physician, the prescription will be

available electronically in pharmacies for execution only through the Electronic Prescription

System. In case of pharmaceuticals available on individual order, after the reissue of the

prescription, the order is made by the physician accompanied with the comments on the

prescription that it is about “repeated treatment”, which, until 30.6.2020, takes the place of

the individual instructions document, by derogation of existing legislation. The beneficiaries

of medical care, their first and second degree relatives or third parties authorized, can

come with the necessary identification documents, namely ID and ΤΙN, to the pharmacy of

their choice with the code (barcode) of the prescription. The pharmaceuticals can also be

received by third parties with the identification documents stated above and by filling out a

solemn declaration that is drafted and delivered to the pharmacy. The identification

documents are mentioned in the prescription execution sheet. By derogation of existing

legislation, it is possible in the pharmacies of the National Organization for the Provision of

Health Services to simultaneously execute three consecutive sheets of repeated

prescriptions which are in force or to be issued from the date of entry into force of this

Legislative Act.

As long as an imminent risk for public health persists due to the coronavirus COVID-19

spread, the absence of which is determined by decision of the Minister of Health, and, in

any case, no later than 30.6.2020, the validity of monthly or repeating prescriptions

concerning stable medication that chronically ill patients receive, which have either been

issued in the Electronic Prescription System but their validity has not expired yet or are to be

issued following a decision by the administrative council of National Organization for the

Provision of Health Services, may be extended.

Article 50 of the Legislative Act of 20.03.2020 Government Gazette Α’68/2020 Procedure of

the continuation of medication regarding pharmaceuticals of Electronic Pre-approval

System

As long as an imminent risk for public health persists due to the coronavirus COVID-19

spread, the absence of which can be determined by decision of the Minister of Health,

and, in any case, no later than 30.6.2020, regarding pharmaceuticals that are approved

through the Electronic Pre-approval System (EPS), the continuation of medication for

patients who already receive treatment by 30.6.2020 is possible, following the registration of

a relative e-request by the physician on the EPS e-platform.

Article 51 of the Legislative Act of the 20th.03.2020 (Issue A’ 68 Government Gazette)

Delivery procedure for pharmaceuticals to vulnerable groups and to quarantined patients

For a period of four (4) months from the entry into force of this Act and as long as there is still

an immediate risk of spread of coronavirus COVID-19, to ensure the continued treatment of

the vulnerable groups of the population as well as of the patients who are quarantined

pursuant to the Legislative Act of the 25th.2.2020, pharmaceuticals can be delivered to the

insured with same-day delivery from the pharmacies of the National Organization for the

Provision of Health Services, through a certified courier company. By decision of the Board

of Directors of the National Organization for the Provision of Health Services the details of

implementation herein are set out.

For a period of four (4) months from the entry into force of this Act and as long as there is still

an immediate risk of spread of coronavirus COVID-19, the emergency procurement

procedures of any equipment necessary for the implementation of paragraph 1, as well as

the provision of services, in particular courier or telecommunications services, may be

carried out by the National Organization for the Provision of Health Services, by the direct

designation and with sole criterion the lowest bid value, by way of derogation from any

relevant provision of the national public procurement legislation in force.

Article 9 of Legislative Act of 13.04.2020

Extension of free pharmaceutical care for the Uninsured

1. The validity of the decisions of providing free pharmaceutical care for uninsured patients

issued by municipalities under article 33 of law 4368/2016 (Α6 21) is extended until 31 May

2020, provided that until the entry into force of the present applications submitted for

extension have not been registered as approved by the Electronic Register of uninsured -

economically weak citizens under Article 4 of no. 25132 / 4.4.2016 of joint ministerial decision

(Β΄ 908) or if the validity of the above decisions expired after 25 February 2020, without

submitting an application for renewal.

2. By joint decision of the Ministers of Health and Labor and Social Affairs, the validity of the

decisions of par. 1 may be extended again, as well as the decisions whose expiration of the

validity follows the expiration of the decisions of par. 1.

Article 18 of Legislative Act of 13.04.2020

Provisions for issuing intangible prescriptions procedure

1. Doctors contracted with EOPYY and family physicians who issue prescriptions or medical

advice, without the physical presence of the patient, for medication or other healthcare

provisions according to the procedure of article 36 of the Legislative Act of 20.3.2020 (Α΄

68), as ratified by article 1 of law 4683/2020 (Α΄ 83), or the procedure of par. 1 of article 49

of the same Legislative Act, or advice for chronically ill persons of article 53 of the same

Legislative Act submit to the respective monthly submission to EOPYY the planned visit form,

in which is written the number of the intangible prescription, without the signature of the

insured for their compensation.

2. The provision of par. 1 is effective from 20 March 2020.

Article 20 of Legislative Act of 13.04.2020

Electronic Pre-approval System (S.I.P.)

1. In article 265 of law 4512/2018 (Α΄ 5) par. 3 is added as follows:

“3. In the Electronic Pre-Approval System (S.I.P.) of E.O.P.Y.Y. all requests related to the

prescription of medicines for indications other than the approved, concerning insured

patients of other Social Insurance Systems, as well as uninsured patients, examined in the

same way as the respective requests of the insured persons of EOPYY are examined. The

granting of approval in these cases does not imply the undertaking of the insurance

coverage by EOPYY.”

2. The Ministerial Decision no. ΔΥΓ3/οικ.Γ.Υ. 154/2012 (Β΄ 545) is abolished.

COVID 19 PATIENTS MEDICATION

Article 36/Legislative Act of 30.3.2020

Approval of the administration of pharmaceuticals other than for the approved indications

to patients with coronavirus COVID-19

As long as there is still an imminent risk to public health from the spread of COVID-19

coronavirus, and provided that there are no approved appropriate treatments for COVID-

19 coronavirus, according to the pharmaceutical legislation, a decision may be provided

for, by the Minister of Health, following the opinion of the National Commission for the

Protection of Public Health against the coronavirus COVID-19 issued following a

recommendation by the Commission for the Emergency Management of Public Health by

Infectious Diseases, the issuance of licensed pharmaceuticals for another indication which

are considered likely to be effective in combating COVID-19 coronavirus.

Article 37/Legislative Act of 30.3.2020

Procedure for administration of pharmaceuticals other than for the approved indications to

patients with coronavirus COVID-19 by treating physicians

As long as there is still an imminent risk to public health from the spread of COVID-19

coronavirus, and provided that there are no approved appropriate treatments for COVID-

19 according to pharmaceutical legislation, in any case, for a period not exceeding

November 1, 2020, the procedure for administering pharmaceuticals to patients, following

the issuance of the ministerial decision of the thirty-sixth article, shall be carried out by a

decision of the treating physician and shall be carried out by the following procedure:

a) The treating physician notifies the "Electronic Pre-Approval System" (S.I.P.) of the National

Organization for the Provision of Health Services (EOPYY) during the circumstance c of par.

1 of article 265 of law 4512/2018 the pharmaceutical administration or a combination of

pharmaceuticals other than for the approved indications in a particular patient, including

all the supporting documents required by the platform, as well as: (aa) written consent for

the administration, after informing the patient or their relatives or their legal representatives,

if they are unable to grant it, (ab) solemn declaration of the physician for the need of off-

label administering of pharmaceuticals and (ac) approval of the Director of the hospital

clinic where the pharmaceuticals are administered.

b) The National Organisation for Medicines (EOF) confirms that this is a pharmaceutical

other than for the approved indications and EOPYY, after checking the completeness of

the submitted documentation, validates the notification stating the indication "full

notification for COVID-19", in which case the pharmaceutical can be administered by the

treating physician.

Article 38/Legislative Act of 30.3.2020

Administration of pharmaceuticals in the context of an emergency temporary permit for

early access to unapproved pharmaceuticals for patients with coronavirus COVID-19

As long as there is still an imminent risk to public health from the spread of COVID-19

coronavirus, and provided that the conditions of normal patient admission to an approved

clinical trial in Greece do not meet the provisions, a special procedure is introduced for

emergency temporary permit for early access (palliative use) in unapproved

pharmaceuticals for patients with coronavirus COVID-19, by way of derogation from the

existing provisions and in particular the provisions of no. ΔΥΓ3α Γ.Π.85037 / 10/2011 ministerial

decision "Terms, conditions and procedure for granting temporary permit for early access to

pharmaceuticals for human use (" consoling use ")" under the following conditions:

a) The pharmaceutical company implementing an early pharmaceutical (medicine)

access program under clinical trial for patients with coronavirus COVID-19 ("program

manager") submits to the EOF a request for the granting of an emergency temporary

access permit for the said program with information of par. 2 of Article 3 of the above

Ministerial Decision, except for those referred to in items (c) and (g).

b) The EOF evaluates the request with the submitted information, including the treatment

protocol, and, if it issues the emergency temporary access permit, the "program manager"

posts on its website the necessary information about the program, the criteria for joining

and excluding patients and a submission form of a specific request by the treating

physician.

c) In derogation from the provisions of paragraph 3 of Article 3 of the above Ministerial

Decision and in general of the current legislation, the indication of early access for patients

with coronavirus COVID-19 must be based on the available infomation, and its choice must

be justified based on the unsatisfactory results of the available treatments (other than for

the approved indications) or their depletion or the inadequacy of their administration to

specific patients due to their state of health, must rely on the expected benefit from the

new treatment and identify with the indication for which clinical trials are being conducted.

d) The inclusion of patients in the early access program takes place in accordance with the

provisions of Article 4 of the above Ministerial Decision. By way of derogation from the

provisions of par. 2 (b), the treating physician's declaration must justify their choice based

on the unsatisfactory results of the available treatments (other than for the approved

indications) or their depletion or the inadequacy of their administration to specific patients

due to their health status and the expected benefit from new treatment.

e) For the administration of pharmaceutical, one-time notification of the program to the

Scientific Council of the hospital is required with the consent of the Director of each clinic or

unit where it is administered.

Article 39/30.3.2020

Pharmaceutical Medication for patients with coronavirus COVID-19

Any prescription made and administered regarding the administration of pharmaceuticals

other than for the approved indications to patients with coronavirus COVID-19 by treating

physicians shall be kept for two years and shall be reimbursed in accordance with the

provisions in force, without the need for approval prior to receiving such treatment, except

for cases of pharmaceuticals’ administration in the context of an emergency temporary

permit for early access to unapproved pharmaceuticals for patients with coronavirus

COVID-19, in which the cost is covered by the “person in charge of early access”.

In case of administration of pharmaceuticals other than for the approved indications to

patients with coronavirus COVID-19 by treating physicians, for the prescription of which in

their approved indication, according to their marketing authorization, a prescription is

required, the competent pharmacy shall keep a copy of the prescription, which bears the

patient's signature, for two years.

In any case where it is not possible to provide written consent of the patient, their relatives

or their legal representatives, the treating physician may receive it by any other

appropriate means, such as by e-mail, sms or even orally, confirming this in the declaration

submitted for the administration of the pharmaceutical.

Article 16 of Legislative Act of 13.04.2020

Provision of medical services at home or remotely from doctors contracted with EOPYY and

family physicians of PHC to patients with COVID 19 Coronavirus

1. Provided that there is still an immediate risk to public health from the spread of COVID-19

coronavirus and for a period not exceeding six (6) months from the entry into force of the

present for the purpose of ensuring public health and limiting the spread of the virus, the

doctors contracted with EOPYY and the family physicians of the Primary Health Care Units

(PHC), make home visits or provide remote services with safe means of communication

defined by a decision of the Minister of Health, upon the recommendation of the board of

EOPYY to insured and uninsured patients with COVID 19 coronavirus that remain at home.

For the above period of time, by derogation of the provisions of the Single Regulation of

Health Services of EOPYY and the contracts of the doctors of the previous subparagraph,

their compensation is determined as follows:

a. The compensation of the family physicians of the PHC and the doctors contracted with

EOPYY who attend home visits is set at the amount of thirty (30) euros per visit and up to the

amount of one hundred and twenty (120) euros per patient for the completion of the cycle

of fourteen days of monitoring.

b. The compensation of the family physicians of the PHC and the doctors contracted with

EOPYY who provide remote services to the patients with COVID 19 is set at the amount of

ten (10) euros per remote session and up to the amount of eighty (80) euros per patient for

the completion of the cycle of fourteen days of monitoring.

2. The amounts per visit or session of par. 1a and 1b for services to the insured burden the

budget of EOPYY and are included in the maximum monthly fee of two thousand (2,000)

euros.

3. The payment of the total monthly amount concerning the services to the insured and the

uninsured of the par. 1 requires both for the doctors contracted with EOPYY and for the

family physicians of PCH the submission of a detailed list of visits at home or remote sessions.

4. The maximum number of doctors who may provide medical services in accordance with

the present, the procedure for submitting, monitoring and reimbursing such expenses, as

well as any necessary details, shall be determined by a joint decision of the Ministers of

Finance and Health, issued upon the opinion of Board of Directors of EOPYY.

5. Regarding the remuneration of the doctors contracted with EOPYY and the family

physicians of PHC for home visits to patients who do not fall under par. 1, the regulations of

the Single Regulation of Health Provisions of EOPYY (Β΄ 4898/2018) and their contracts with

EOPYY apply.

6. The cost for providing medical services to uninsured patients, ie the amount of thirty (30)

euros for the home visit and ten (10) euros for the remote session, as well as for the services

provided to the insured patients and relate to services of par. 1, which exceed the limit of

par. 2 and in any case not exceeding the maximum limit of three thousand (3,000) euros

per month, is paid by EOPYY and is covered by an extraordinary grant from the

extraordinary funding of the Ministry of Health according to the fifth article of Legislative Act

of 25.02.2020.

Article 17 of Legislative Act of 13.04.2020

Provision of medical services at home or remotely from healthcare providers of the PHC

Units to patients with COVID-19 coronavirus.

1. Provided that there is still an immediate risk to public health from the spread of COVID-19

coronavirus and for a period not exceeding six (6) months from the entry into force of the

present for the purpose of ensuring public health and limiting the spread of the virus, the

healthcare providers of the Primary Health Care Units (PHC) of ESY may make home visits or

provide remote services with means of communication which are defined by a decision of

the Minister of Health, upon recommendation of General Secretary of Health Services, to

insured and uninsured patients with COVID-19 coronavirus who remain at home.

2. The compensation of the healthcare providers of the PHC Units of ESY who provide

services at home or remotely, as defined in par 1, to patients with COVID-19 coronavirus

outside their regular hours is set to the hourly wage of active duty.

3. The amounts of the compensation payable in paragraph 2 for the services provided to

the patients shall burden the budget of the Health Districts and shall be calculated as

additional fees.

4.The maximum number of doctors who can provide medical services in accordance with

the present, the manner of proving the services they provide at home and remotely, as well

as any related details are determined by a joint decision of the Ministers of Finance and

Health issued following the opinion of the Board of Directors of EOPYY.

Article 19 of Legislative Act of 13.04.2020

Provision of health services to patients with coronavirus through digital infrastructure

1. Digital infrastructure and services determined by a joint decision of the Ministers of Health

and Digital Governance may be used to provide counseling, guidance and support to

patients who have been diagnosed with COVID-19 coronavirus and their housemates and

they remain at home during their follow-up. A similar decision may provide for the

interoperability of these digital applications with existing public e-health infrastructure.

2. By decision of the Minister of Health, the use of infrastructure and systems of Information

Technology and Communication Technology of par. 1 may be extended to remote

communication and telecommunication with medical consultants in cases of chronically ill

patients with other underlying diseases.

3. By joint decision of the Ministers of Health and Digital Governance the mode of operation

and the technical characteristics of the electronic application through which HCPs provide

advice, guidance and support to patients with COVID-19 coronavirus are regulated in

order to monitor their health and inform them properly.

4. The telemedicine services of par. 1 are provided as long as the possibility exists and under

the responsibility of the healthcare provider who undertakes the respective incident. The

attending healthcare provider is obliged to ask the patient, or, if this is not possible, a first-

degree relative or housemate, to consent to the medical practice of telemedicine, in

accordance with the provisions of Articles 1 and 12 of Law 3418/2005 (Code of Medical

Ethics, A’ 287), for the use of telemedicine services.

VALIDATION OF EXPENDITURES ISSUES

Article 52 of Legislative Act 20.03.2020 Issue Α’68/2020 of the Hellenic Government Gazette

Provisions for the payment and clearance of the accounts of private pharmacies and

public health service structures

Until 31.5.2020, private pharmacy accounts may be cleared, by way of derogation from

any specific or general provision, (a) by rough audit, (b) up to 80% of the invoiced amount,

(c) without sending the invoice with the documentation of prescription to EOPYY, by only

submitting electronically to the portal www.eopyykmes.gr the Invoice, the Submission Cover

Letter and the Aggregate Payment Report. By decision of the Minister of Health, issued

upon recommendation of the Governing Board( Issue A’ 68/20/03/2020 of the Hellenic

Government Gazette) any other details necessary for the implementation of the preceding

subparagraph shall be specified and the validation period may be extended by way of

derogation from the general and specific provisions, no later than 30.6.2020.

Until 31.5.2020, by way of derogation from the applicable legislation, NHS hospitals, military

hospitals, hospitals under special regime, other legal entities governed by public law, other

public health service structures, as well as private pharmacies are excluded from the

validation procedure solely for the supply of pharmaceuticals to EOPYY insured persons. By

decision of the Minister of Health, issued upon recommendation of the Board of Directors of

EOPYY, any other details necessary for the implementation of the preceding subparagraph

shall be specified and the validation period may be extended by way of derogation from

general and specific provisions, no later than 30.06.2020.

Extension by EOPYY of the submission of February expenses by the contracted Health

Providers until 31/03: https://www.eopyy.gov.gr/article/87e05c9f-214c-4598-b2e1-

2b5ddeaa5d57

Article 53 of the Legislative Act of the 20th.03.2020 (Issue A’ 68 Government Gazette)

Reissuance of medical opinions at the expenditure information system of the National

Organization for the Provision of Health Services e-dapy

As long as there is still an immediate risk of spread of coronavirus COVID-19 and no later

than 30.6.2020 monthly or recurring medical opinions for chronically ill people, regarding

periodically granted benefits referred to in par. 7 c and par. 8 of Article 2 of this Act, as well

as in Article 53 of the Health Benefits Regulation are renewed upon expiry, according to the

following procedure: Medical practitioners may issue electronic medical opinions regarding

these benefits at the request of beneficiaries via telephone, fax, email or mobile text

message. For these medical opinions the issuance and printing in hard copy and the

approval of a medical auditor are not required. The medical practitioner shall state that the

electronic medical opinion is issued pursuant to this Act and shall inform the recipient of the

barcode by any possible means, such as via telephone, fax or e-mail. The beneficiaries can

also view the barcodes of their medical opinions in their Health Record. Upon issuance of

the medical opinion by the medical practitioner, the medical opinion is available

electronically at the affiliated pharmacies and other health providers affiliated with the

National Organization for the Provision of Health Services, through the indicated barcode

by the expenditure execution and submission information system of the National

Organization for the Provision of Health Services e-dapy. Medical opinions may be issued

according to the aforementioned procedure until 30.6.2020, being executed until their

expiration date, as specified on the electronic medical opinion issued. Healthcare

beneficiaries, their first and second degree relatives or authorized third parties may come

with the necessary identification documents, i.e. ID Card and TIN (Taxpayer Identification

Number), to the affiliated pharmacies and other health providers of their choice affiliated

with the National Organization for the Provision of Health Services with the barcode of the

medical opinion. The recipient's identification details shall be indicated on the Medical

Opinion Execution Sheet or the Receipt Form upon receiving the prescribed items.

Article 54 of Legislative Decree 20.03.2020 Government Gazette Α’68/2020

Destitute and uninsured patients with chronic kidney failure

Where there is still a direct risk of COVID-19 expansion, and for a period of time that cannot

exceed six (6) months from the entry into force of the present Legislative Decree, destitute

and uninsured patients with chronic kidney failure of a final stage, for which replacement

therapy of the kidney function is required with hemodialysis and which have not been

placed in a permanent regular position at an Artificial Kidney Unit of a public hospital,

referred to as wandering kidney patients, may be part of hemodialysis units of the private

sector that have contracted with E.O.P.Y.Y., (Artificial Kidney Unit) of private clinics and of

Chronic Hemodialysis Units, for regular hemodialysis in accordance with the therapeutic

protocol. The integration of the previous passage shall be effected by decision of the

President or the Vice-President of E.O.P.Y.Y., after the opinion given by the Coordination

and Control Service of a programme of kidney failure at a final stage of the General

Hospital of Athens “Georgios Gennimatas”, by proportional distribution and based on the

place of residence of the hemodialysis patients, at the closest Artificial Kidney Units and

Chronic Hemodialysis Units of the private sector that have a contract. The procedure for the

submission, control and compensation of the costs, as well as any relative details shall be

determined by decision of the Minister of Health, which is issued following a

recommendation by the Board of Directors of E.O.P.Y.Y. The expenditure of the preceding

passage shall be covered by an exceptional grant from the exceptional financing of the

Minister of Health, in accordance with Article 5 od the Legislative Decree dated 25.2.2020.

Article 56 of Legislative Decree 20.03.2020 Government Gazette Α’68/2020

Procedure for dealing with the inability to perform accounts clearance, completion or

payment of private providers.

In unforeseen cases that, due to the spread of COVID-19 coronavirus, it is impossible to

carry out the process of accounts clarance, completion or payment of private providers by

the services of the EOPYY Organization or part of it, which is established by the decision of

the General Director of Financial Services of EOPYY, the expenses of the Organization

payable from the date of entry into force until 31.5.2020 shall be reimbursed up to 80% of

the requested amount, without final clearance by derogation from the existing legislation,

after exclusively checking the invoices submitted to the electronic system of the

Organization (e-dapy). Subsequently, systemic payment orders are issued, signed by the

President or Vice President of the Organization and the General Director of the Financial

Services of E.O.P.Y.Y., notwithstanding any limit, by derogation from the existing legislation.

The above payment orders are submitted aggregated and are sent electronically through

the DIAS system, to the bank for payment execution. These amounts are not confiscated,

offset or withheld by the State or third parties.

The entire process of Paragraph 1 is performed electronically through the financial

management system of EOPYY, by derogation from any other general or specific provision.

In addition, the filing of the above does not require the submission of fiscal and insurance

information or a debt certificate under Article 12 par. 6 of law 4174/2013 and its delegated

decision, which will be submitted after the expiry of the measures, on final validation. The

final clearance will take place no later than July 31st, 2020. The rate of the reimbursed

amount may be re-determined by a joint decision of the Ministers of Finance and Health,

following a reasoned proposal by the Board of Directors of E.O.P.Y.Y. The period of

application of the exceptional procedure hereunder may be extended by similar decision

but no later than 30 June 2020. Article 57 Extension of E.K.P.Y. deadlines. Since the entry into

force of the present, the designated deadlines for the submission and validation of

individual service requests under the Unified Health Services Regulation, as well as the

deadlines for performing referral diagnostic examinations and service reports of the Unified

Health Services Regulation, are extended until 30 June 2020.

Committee for the monitoring of pharmaceutical expenditure (Government Gazette Β’

1395/2020)

By a ministerial decision, a Commission was established at the Ministry of Health to monitor

pharmaceutical expenditure and complete diagnostic / treatment protocols and create

patient records.

Law 4683/2020 (Government Gazette Α’ 83/2020) – Amendments of provisions of Law

4512/2018 on the reimbursement of pharmaceutical products (assessment and negotiation

procedure)

In a nutshell the following are regulated:

1. The access to e-Government Center for Social Security (IDIKA) data is explicitly

related to medicines for which the Marketing Authorization Holder has submitted

application for assessment.

2. The application for the removal of a medicine form the Positive List is addressed to

the Negotiation Committee.

3. The non-negotiation procedure for generic drugs will be justified by the Negotiation

Committee.

4. Hospital expenditures, etc. incurred until 31.3.2020 are legalized.

5. A new Special Assessment Sub-Committee is provided for the examination of the

exceptionally prescribed drugs referred under paragraph 1d of Article 265 of Law

4512/2018 (ie through SIP).

6. Abolition of legislative framework on non-interventional studies

7. Extension of validity of contracts between healthcare providers and EOPYY until

10.10.2020 at the latest (see following provision for details).

8. Coverage of the transporting expenditures of personal protective products and

hospital equipment by IFET SA

9. Reissue of medical advice in e-dapy/Referrals.

For more information see also specific Informative Note on Law 4683/2020

For further information: alexandros.kortesis@potamitisvekris.com

ESPECIALLY FOR THE HEALTHCARE PROVIDERS

OTHER ISSUES - SCIENTIFIC EVENTS – ANTISEPTIC PRODUCTION LICENSES

o Changes with E.O.F. Circular 37201/23.03.2020, which amends the current E.O.F.

Circular 27810/20.03.2018 for scientific events, solely on conducting scientific events

during the summer period exclusively for the year 2020, provided that the prevailing

conditions allow it, due to the suspension of any conference event in Greece and

the extremely urgent need to limit the spread of the COVID-19 coronavirus.

Listed below are the new regulations introduced under E.O.F. Circular

37201/23.03.2020:

o Scientific events organized in Greece exclusively by a foreign company, without any

participation of a Greek healthcare professionals and/or the involvement of a Greek

subsidiary, do not need notification/validation by E.O.F..

o Regarding scientific events that are organized in Greece exclusively by a foreign

company that produces pharmaceuticals supervised by E.O.F., with the

participation of Greek healthcare professionals in them, Greek subsidiaries that are

interested in subsidizing the participation of healthcare professionals in these events,

will submit electronically the corresponding participations of healthcare

professionals, under the procedure "Application for healthcare professional

participation" in foreign conferences by a foreign company in Greece.

o Sponsorships for scientific events lasting more than eight (> 8) hours amount to the

amount of € 15,000.00 per company / sponsor.

o Scientific events are not allowed in tourist destinations during the winter season

(15/12 to 15/01), while in exclusively ski destinations from 15/12 to 15/03.

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Observation:

The previous circular also referred to the summer season - Now scientific events in the

summer are allowed only if the prevailing conditions allow.

o After the end of the Scientific Event, accounting data are submitted within the

current year of the conference and until 01.06 of the following year.

Observation:

In the previous circular, the report was made within 6 months or 8 months, depending on

the case.

o The cost of accommodation (accommodation - food) of Health Professionals in

scientific events / committees abroad, is set at: 150 € the maximum cost of food with

breakfast, including VAT and 400 € the maximum cost of accommodation, including

VAT.

Observation:

In the previous circular the amounts were € 100 and € 300 respectively.

o Participations of Health Professionals in scientific events and / or Committees of Experts

(Domestic-Foreign), for which the participation costs of Greek healthcare professionals

are covered exclusively by a foreign company, do not need notification / validation

by E.O.F..

- - Finally, we note that compared to the previous circular, the updated

circular does not provide the ability to exceed the budget by 25%. In

addition, the paragraph of the previous circular “All eligible scientific

bodies / E.O.F. competent companies interested in organizing Scientific

events, must submit their application to E.O.F. only ELECTRONICALLY, on

the special platform, four (4) times a year, months: January, April, July and

October, following the detailed instructions provided to them on the online

platform "has been omitted in the updated circular.

o Circular 37201/23.03.2020 enters into force on 23.3.2020 and replaces all previous ones.

o Finally, with regard to issues of extraordinary production of antiseptics for the purpose

of limiting the spread of Covid-19 coronavirus, it is noted that according to Article 5 of

Law 4681/2020 (ΦΕΚ 74/Α/27.3.2020) the following is defined:

o If still there is a direct spreading risk of the COVID-19 coronavirus, the lack of which can

be determined by order of the Minister of Health, and in any case for a period not

exceeding six (6) months after the entry into force of the present, a suspension takes

place for provisions under case (d) of paragraph 1 and paragraph 2 of Article 3 of

Law 1316/1983 (exclusively for companies that already hold a license for the

production of pharmaceutical or cosmetic products, and only for the production of

type 1 disinfectant products for human use either in liquid or gel form or wet wipes, the

distribution and use of which is governed by EU Regulation 528/2012 of the European

Parliament and of the Council. The above companies may produce the above

products exclusively and only for their distribution in the Greek Territory and are obliged

to comply with all safety rules of the products produced and to inform the public

about their use and their characteristics. The obligation of exclusive distribution and

circulation of the products of this paragraph in the Greek Territory and the prohibition

of the export of these products outside the Greek Territory affects both the producers

and their resellers. In case that the above production requires the observance of

procedures based on the relevant articles of laws 3982/2011 (Α΄ 143) and 4442/2016

(Α΄ 230), the validity of the relevant provisions is also suspended exclusively in relation

to the above production process, while the deadlines of paragraph 3 are met.

o The distribution of products of paragraph 1 is made after the issuance of a relevant

marketing authorization by E.O.F., pursuant to Article 55 of EU Regulation 528/2012.

o Companies, which will produce the above products in accordance with paragraph 1,

are obliged within three (3) months from the beginning of their production to submit

an application to E.O.F. for a license to produce the above products in accordance

to case (d) of paragraph 1 and paragraph 2 of article 3 of law 1316/1983.

o In such case that the application of paragraph 3 is not submitted in time with a

complete file, the above companies are obliged to immediately stop the production

and distribution of the above products and to withdraw these products from the

market. In case of violation of the provision of the previous paragraph, the penalties of

article 19 of n.d. 96/1973 shall apply.

Temporary ban on parallel exports and intra-Community distribution of pharmaceutical

products

o With the E.O.F. decisions 33887/13.03.2020 and 35702/24.03.2020, parallel exports and

intra-Community distribution of pharmaceutical products were temporarily banned.

o Relevant is the table of products from 24.03.2020 for which the above ban applies.

Risk of obtaining counterfeit drugs

With its announcement dated 27.03.2020, E.O.F. warns of the risks of obtaining counterfeit

drugs from the internet or other unreliable sources.

Instructions for conducting Clinical Trials during the COVID-19 pandemic in Greece by E.O.F.

o Submitted for approval to the competent Department of Clinical Trials of E.O.F. and

evaluated by emergency procedure in accordance with applicable law.

o The positive opinion of the National Ethics Committee is required for their approval.

o If the clinical trials are multinational according to the recommendation of the CTFG

group, the VHP procedure is recommended.

o Clinical trials after their approval by the regulatory authorities (EOF-EED) and their

posting in EudraCT are automatically displayed in the EU Clinical Trials Register where

all interested parties have public access. (https://www.clinicaltrialsregister.eu/).

o In order to easily search for them, it is necessary to include in the title of the clinical

trials the term COVID-19.

o Relevant Instructions and Announcement from the European Medicines Agency.

Distribution of educational materials to Health Professionals

With its Announcement dated 26.05.2020, E.O.F. informed that for the period from

26.03.2020 to 30.04.2020, the Marketing Authorization Holders who request the approval of

the educational materials to Health Professionals, will distribute the Educational Material via

e-mail, with their commitment to distribute the educational material after 30.0 .2020 via

registered mail.

Distribution of Letters of Direct Communication with Health Professionals

With its Announcement dated 23.03.2020, E.O.F. informed that the Marketing Authorization

Holders that will apply for the approval of the Letters of "Direct Communication with Health

Professionals (DHPCs)", for the period from March 23, 2020, to April 30, 2020, will have the

option not to distribute the Letter for this period with their commitment for the distribution of

the "Direct Communication with Health Professionals (DHPCs)" after April 30, 2020. For the

period from March 23, 2020 to April 30, 2020, the letter will be posted on the E.O.F. website

after being sent by the Marketing Authorization Holders.

E.O.F. operation

Regarding the Operation of the Protocol, E.O.F. informed that all requests will be submitted

via e-mail. Related instructions here.

Joint Ministerial Decision no. 33486 9.4.2020 (Government Gazette Β’ 1258/2020)

Process of notification to the Industrial Property Organization (OBI) of the entry into

production in Greece of a product or drug that is protected by a complementary

certificate of protection for pharmaceuticals, in accordance with Regulation (EU) 2019/933

of the European Parliament and of the Council of 20 May 2019 for the amendment of

Regulation (EC) No 469/2009 of the European Parliament and of the Council of 6 May 2009

on the supplementary protection certificate for pharmaceuticals (SPPF).

To find out more about our Life Sciences / Healthcare Practice, click here

Article 5 (Legislative Act of 1.5.2020)

Support of undertakings with scope of hospital activities

1. Businesses affected by the spread of the COVID-19 coronavirus include undertakings

operating under the four-digit Business Activity Code 86.10 "Hospital Activities", or any other

included in the five-digit, six-digit and eight-digit sub-categories of the above Code.

2. For the undertakings of par. 1, the payment deadline is extended until August 31, 2020

and the collection of debts assessed by VAT returns with payable tax amount (debit) that

expire or have expired from April 1, 2020 until May 31, 2020 is suspended. Similarly, payment

deadline is extended and the collection of assessed debts to Tax Offices (DOY) or Audit

Centers as well as the payment deadlines of installments based on

arrangements/settlement schemes may be suspended until August 31, 2020. During

deadline extension and suspension of payment of assessed debts and installments based

on arrangements/settlement schemes no interest and surcharges shall be imposed on the

amounts due. The above undertakings are provided with the benefit of offsetting of 25% of

the amount of VAT debt paid against any other debts that have a due date after May 1,

2020 in case of full repayment of VAT debts until 11 May 2020, under the terms and

conditions of par. 1 of article 1 of Legislative Act of 11.3.2020 (A '55), ratified by article 2 of

law 4682/2020 (A' 76), as amended later by third article of Legislative Act of 13.4.2020 (A '

84).

3. a) For the undertakings of par. 1, which employ employees paid with salary or daily

wage, with an employment agreement under private law of indefinite or definite duration,

with full-time or part-time or rotating employment, the current social security contributions

for the period March and April 2020, to be claimed until 30 April 2020 and 31 May 2020

respectively, may be paid until 31 October 2020 and 30 November 2020 respectively,

without calculating interest and other surcharges during this period due to late payment.As

social security contributions are considered the contributions of the insured and the

employer provided for all insurance sectors (main insurance, health care, supplementary

insurance, lump sum benefit), as well as any other institution in favor of which e-EFKA collect

contributions excluding optional insurance. The above undertakings submit for the stuff the

Analytical Periodic Statement (APD) of March and April 2020 within the deadlines, as

applicable. In case of late submission of the APD, the foreseen surcharges are imposed.

b) For the undertakings of par. 1, the deadline for payment of the installments of active

arrangements, to be claimed until April 30, 2020, as well as the deadline for all subsequent

monthly installments of each arrangement, is extended by three (3) months. During the

extension of the installment payment, no additional fees, interest and other surcharges and

charges are calculated. For any further issue, the provisions of the relevant regulation in

relation to the installment apply.

4. In the undertakings of par. 1 with reduced turnover, due to the spread of the COVID-19

coronavirus, 20% of the difference of the monthly turnover for the months of March, April

and May 2020, from the corresponding months of the preceding tax year, is compensated

by the National Organization for the Provision of Health Services (EOPYY) by reducing the

amount of installments that have arisen or are to arise through the Implementation of

Automatic Return Mechanism by the E.O.P.Υ.Υ. The reduction of the previous paragraph

may not exceed 50% of the three twelfths of labor costs of all types of personnel of the

undertakings for the year 2019, as shown by the submitted Analytical Periodic Statements. A

joint decision of the Ministers of Finance and Health, issued following a proposal by the

Chief of A.A.D.E., determines the manner of certification of the reduced turnover of the first

subparagraph, as well as any other necessary technical or procedural details for the

application of the present.

5. Private undertakings already subject to support measures for enterprises based on

Activity Business Code different from the one specified in par. 1 are exempted from the

application of the present.

6. The bodies under the Register of General Government Bodies are excluded from the

application of the present.

For further information: alexandros.kortesis@potamitisvekris.com

STATE AID RULES AND COVID-19

The outbreak of COVID-19 may have a significant economic impact. Several EU Member

States are contemplating, or have already adopted, measures to support citizens or

enterprises, some of which may qualify as State aid within the meaning of article 107(1) of

the Treaty on the Functioning of the European Union (TFEU).

On 13 March 2020, the European Commission, which has sole competence to determine

the compatibility of State aid measures with the internal market under article 108 TFEU, laid

down a coordinated response to counter the economic consequences of COVID-19. In this

context, the Commission pointed out that the main fiscal response with respect to COVID-

19 will come from national budgets and that State aid rules enable Member States to take

swift and effective action by designing ample support measures.

The different legal bases which may be used by Member States – either individually or on a

complementary basis - are outlined below.

Aid for damage directly caused by exceptional occurrences (article 107(2)(c) TFEU)

Article 107(2)(c) TFEU enables the Commission to approve State aid by Member States to

compensate specific companies or specific sectors (in the form of schemes) for the

damage directly caused by exceptional occurrences. The Commission has already

accepted that the COVID-19 outbreak qualifies as an exceptional occurrence for the

purposes of this provision.

Therefore, this provision allows the Member States to:

design schemes for companies active in sectors that have been particularly hard

hit (e.g. transport, tourism and hospitality);

grant individual support to specific companies;

compensate organizers of events, such as concerts, festivals, sport tournaments,

cultural or commercial fairs, if such events are cancelled as a direct consequence

of the COVID-19 outbreak.

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Aid to remedy a serious disturbance in the economy of Member States (article 107(3)(b)

TFEU)

Article 107(3)(b) TFEU empowers the Commission to declare compatible State aid measures

to remedy a serious disturbance in the economy of a Member State. The disturbance must

affect the whole or an important part of the economy of the Member State concerned,

and not merely that of one of its regions or parts of its territory.

For the first time since the 2008 financial crisis, the Commission adopted a Temporary

Framework under article 107(3)(b) TFEU (complementary to the other options already

available to mitigate the socio-economic impact of the COVID-19 outbreak) in order to

enable Member States to use the full flexibility of State aid rules to support the economy.

The Temporary Framework provides for five types of aid:

Direct grants, selective

tax advantages and

advance payments

Member States will be able to set up schemes to grant

up to €800,000 to a company to address its urgent

liquidity needs.

State guarantees for

loans taken by

companies from banks

Member States will be able to provide State guarantees

to ensure banks keep providing loans to the customers

who need them.

Subsidised public loans to

companies

Member States will be able to grant loans with

favourable interest rates to companies, to help

businesses cover immediate working capital and

investment needs.

Safeguards for banks that

channel State aid to the

real economy

Some Member States plan to build on banks' existing

lending capacities, and use them as a channel for

support to businesses, in particular SMEs. Such aid is

considered as direct aid to the banks' customers, not to

the banks themselves.

Short-term export credit

insurance

The Framework introduces additional flexibility on how

to demonstrate that certain countries are not-

marketable risks, thereby enabling short-term export

credit insurance to be provided by the State where

needed.

By virtue of Commission Communication C(2020) 2215 final, dated 03.04.2020, the

Temporary Framework was amended in order to include, inter alia, five additional aid

measures (some of which are deemed, as per the provisions of the Communication,

compatible with article 107(3)(b) TFEU, while other are deemed compatible with article

107(3)(c) TFEU):

Support for coronavirus

related research and

development (R&D)

(article 107(3)(c) TFEU)

Member States can grant aid in the form of direct grants,

repayable advances or tax advantages for coronavirus and

other relevant antiviral R&D. A bonus may be granted for cross-

border cooperation projects between Member States.

Support for the

construction and

upscaling of testing

facilities

(article 107(3)(c) TFEU)

Member States can grant aid in the form of direct grants, tax

advantages, repayable advances and no-loss guarantees to

support investments enabling the construction or upscaling of

infrastructures needed to develop and test products useful to

tackle the coronavirus outbreak, up to first industrial

deployment.

Support for the

production of products

relevant to tackle the

coronavirus outbreak

(article 107(3)(c) TFEU)

Member States can grant aid in the form of direct grants, tax

advantages, repayable advances and no-loss guarantees to

support investments enabling the rapid production of

coronavirus-relevant products.

Targeted support in the

form of deferral of tax

payments and/or

suspensions of social

security contributions

(article 107(3)(b) TFEU)

Member States can grant targeted deferrals of payment of taxes

and of social security contributions in those sectors, regions or for

types of companies that are hit the hardest by the outbreak.

(Note: Where such deferrals are of a general application and do

not favour certain undertakings, or the production of certain

goods, they fall outside the scope of EU State aid control).

Targeted support in the

form of wage subsidies

for employees

(article 107(3)(b) TFEU)

Member States can contribute to the wage costs of those

companies in sectors or regions that have suffered most from the

coronavirus outbreak, and would otherwise have had to lay off

personnel. (Note: Where such support schemes apply to the

whole economy, they fall outside the scope of Union State aid

control).

In accordance with the provisions of the Temporary Framework, the possibility of granting aid,

repayable in whole or in part, in the form of a “repayable advance” was provided under

Legislate Act dated 30.03.2020 (Government Gazette Issue A’ 75/30.03.2020). By virtue of

Decision 1076/2020 (Government Gazette Issue B’ 1135/02.04.2020), as amended by Decision

1080/2020 (Government Gazette Issue B’ 1294/10.04.2020), an online electronic platform

(“myBusinessSupport”) was set up, where an expression of interest for the granting of such aid

may be submitted by private undertakings of any legal form and from any business sector,

including sole proprietorships, provided they employ 1 - 500 employees, have their registered

seat or a permanent establishment in Greece and have been financially hit due to the

COVID-19 outbreak. The above aid scheme was approved by the European Commission on

07.04.2020 (see relevant Press Release). The conditions for the granting of aid, the process for

submitting the respective application and for the granting of aid, the way of calculating its

amount, the conditions and process for its repayment, in whole or in part, as well as other

relevant details were determined by Decision no. ΓΔΟΥ 94 (Government Gazette Issue B’

1645/03-05-2020).

Furthermore, on 03.04.2020, the European Commission approved, under the Temporary

Framework, a €2 billion Greek aid scheme in the form of guarantees on loans (see relevant

Press Release). Based on the measure notified, partial guarantees will be provided by the

Hellenic Development Bank on eligible working capital loans originated by financial

intermediaries. The European Commission further approved a modification of the

aforementioned scheme, which (i) will now be accessible to the self-employed and to

undertakings in the aquaculture and agriculture sector (which were initially excluded), (ii) will

also offer the possibility for subsidisation of the guarantee premiums for loans, in the form of

direct grants from the COVID-19 Guarantee Fund and (iii) will have an increased budget by

€250 million, reaching thus €2.25 billion in total, in order to cover subsidisation of guarantees

(see relevant Press Release). Further to the approval of the European Commission, the

framework for the implementation of said support measure is expected to be issued.

Finally, on 08.04.2020, the European Commission approved an aid scheme to support small

and medium-sized enterprises affected by the coronavirus outbreak, in the form of grants,

with an estimated budget of €1.2 billion. The scheme is intended to cover interest up to

€800,000 per company on existing debt obligations (fixed-maturity loans, bonds or bank

overdrafts) for a period of 3 months, with an option for extension for another 2 months (see

relevant Press Release). The details in respect of this scheme as well as the relevant invitation

were determined by Decision no. 37674 (Government Gazette Issue B’ 1291/10-04-2020)

Aid for meeting acute liquidity shortages and supporting undertakings facing financial

difficulties (article 107(3)(c) TFEU and Rescue and Restructuring State aid Guidelines)

Under the Commission’s Rescue and Restructuring Guidelines based on Article 107(3)(c)

TFEU, the Commission may approve urgent and temporary assistance in the form of loan

guarantees or loans to all types of companies in difficulty. Such aid would cover

companies’ expected operating needs for a 6-month period. Companies that are not (yet)

in difficulty can also receive such support, if they face acute liquidity needs due to

exceptional and unforeseen circumstances such as the COVID-19 outbreak.

Furthermore, the Rescue and Restructuring Guidelines enable Member States to create

dedicated schemes for SMEs and smaller state-owned companies, including to cover their

acute liquidity needs for a period of up to 18 months.

Measures not requiring the involvement of the Commission (Horizontal public support

measures, de minimis & General Block Exemption Regulations)

In addition to the above, further options remain available to Member States which are

outside the scope of EU State aid control and do not require the involvement of the

Commission. These are the following:

measures applicable to all companies, e.g. wage subsidies and suspension of

payments of corporate and value added taxes or social contributions;

financial support granted directly to consumers, e.g. for cancelled services or

tickets that are not reimbursed by the operators concerned;

measures under the de minimis Regulation, which exempts from the notion of State

aid, and from the ensuing notification requirement, grants of up to €200,000 over a

3-year period (with specific thresholds applying for the road freight transport sector,

for agriculture and fisheries); and

the General Block Exemption Regulation, which also allows Member States to

implement certain measures without prior Commission scrutiny, laying down the

eligible beneficiaries, maximum aid intensities and eligible expenses.

Practical-procedural issues

With respect to notifiable State aid measures, the Commission has put in place procedural

facilitations to enable a swift approval process, while decisions are taken within days of

receiving a complete State aid notification from Member States, where necessary.

Additional information may be found at the dedicated COVID-19 section of DG

Competition’s website.

For additional information: dimitris.loukas@potamitisvekris.com

CONTRACTUAL RISK MANAGEMENT ISSUES

- FORCE MAJEURE

Management of Contractual Risk is a major issue, especially for commercial cooperation

and labor relationships, etc. in an environment of extraordinary and highly unpredictable

socio-economic circumstances that trigger force majeure events. Force majeure is a

condition that regulates the grid of contractual relationships when unforeseen exceptional

circumstances exist, affecting the performance of the contract, and are impossible to be

predicted, prevented or limited by actions of the contracting parties.

1. As a general principle of law [cf. Article 255 of Civil Code, Article 10 par. 6 Administrative

Procedure Code, Article 27 par. 5 του Presidential Decree 18/1989] a case of force majeure

is any unintentional event of wholly exceptional nature, which has not been expected, nor

was it possible to be anticipated or prevented, not even with extreme diligence and

prudence measures, regardless of it being internal or not (see. Ε.Α.Α.ΔΗ.ΣΥ. Opinion

Δ107/2018, Decision 261/2014, Document under protocol No 29/12.03.2020)

In particular, the issuance of the Legislative Decrees dated 25/02, 11/03 and 14/03, which

are predominantly government acts, it can be argued that the socio-economic situation,

as currently formed because of the measures restricting the expansion of Covid-19, both

national and international, forms a group of events, which are impossible to be prevented

by human force or, at least, harder than other events of chance, i.e. in a strict sense

speaking, the events that are closer to negligence, meaning events unpredictable and

unpreventable even by “measures of extreme care and conscience of the trading party".

(see. Judgment ΑΠ 513/2016).

2. In principle, force majeure, in the absence of a legislative provision (e.g. 656 Civil Code for

the exemption of the employer), is a contractual term and, so, it is up to the intention of the

parties to decide on its interpretation and consequences on the fulfillment of the

contractual obligations.

Conclusion: in principal, recourse is required to the content of the special contractual term

108

regarding force majeure that regulates exhaustively the contractual relationships in this

case.

3. However, in the absence of any of the above contractual clauses on force majeure, case

law accepts that the debtor is not liable for non-fulfillment of obligations, unless they

became overdue before the reasons for force majeure occured, which in this case do not

cover the deliquency. Pursuant to Article 336 of the Greek Civil Code, the debtor is then

relieved of any obligation due to inability to fulfill the contract, if it proves that the inability is

due to an event for which it is not responsible. However, as soon as it learns of the inability

to fulfill the contract, it must notify the lender. According to a fundamental principle of

contract law, intra-contractual liability constitutes a counterfeit absolute liability (νόθο

αντικειμενική ευθύνη) and the debtor has the burden of invoking and proving that the

reason it does not fulfill its obligation lies outside its sphere of responsibility. If the reason is in

fact out of its sphere of responsibility, then this is a case of ‘impossibility without fault by one

of the parties to furnish the performance” under Article 380 of the Greek Civil Code,

according to which (if there is ‘impossibility without fault by the debtor to furnish the

performance”) the counterparty lender is exempt from the obligation, and if it did provide

such consideration it can claim it back under the provisions on unjust enrichment.

4. However, in the case of a monetary debt, rather than a payment in kind, it should be noted

that the financial inability of the debtor to make a monetary payment is not necessarily a

reason for its exemption from payment, provided that the counterparty lender has fulfilled

its obligation (e.g. delivery of goods). In the extraordinary conditions of the pandemic, the

general principle of good faith (GCC 288) can be used as a tool to shape temporarily the

rights and obligations of the parties, so as not to make the debtor's position

disproportionately burdensome, but also not to permanently overturn the lender's rights.

5. In the event of an extension of the period of time that force majeure applies, the

counterparty is entitled to withdraw/terminate the contract, which shall be exercised within

the framework of good faith and practice (see. ΑΠ 445/2019 and ΑΠ 3367/2010 recognize

the right of withdrawal/termination of the contract by the counterparty in the context of a

project agreement and a commercial agency contract respectively).

6. The regulation of the manner that the contract shall be performed under circumstances of

force majeure, may also take place by a unilateral governmental intervention. For instance,

such regulations are:

(a) the provision of Article 2 of the Legislative Decree 20.03.2020/Government Gazette Α’

68/2020, which provides that “the tenant of a professional lease for the establishment of a

business, for which special and extraordinary measures have been taken regarding the

suspension or provisional prohibition of the operation for preventive or repressive reasons

that are related to coronavirus COVID-19, is exempt from the obligation to pay 40% of the

total rent for months April and May 2020, by way of derogation from the applicable lease

provisions”.

(b) the regulation of article 9 of the Legislative Act of 20.03.2020 / FEK A '68/2020, on swift

work and for in the case of a stand-by position of the employee, the payment of ½ of the

average of regular salaries of the last 2 months under full time employment. (see thematic

section on labor issues).

(c) the regulation of article 2 of the Legislative Act of 30.03.2020 / FEK A '75/2020 for the

extension of deadlines for the maturity, notification and payment of securities, which

provides for the following:

Article two

Extension of deadlines for the maturity, notification and payment of securities

(a) From 30 March 2020 until 31 May 2020, for the Code of Activity Numbers (CAD) of

companies that have either suspended their operations in accordance with Regulatory

Acts, or have been severely affected by COVID-19 coronavirus epidemic, pursuant to the

decisions issued under the authority of par. 2 of article 1, par. 2 of article 2 and par. 1 and 2

of article 3 of the Act of Legislative Content of 11.3.2020 (Α΄ 55), as applicable, the

deadlines for the maturity, notification and payment of securities are extended for seventy

five (75) days from the indicated date on each security. The provisions set out in the

preceding paragraph shall also apply to companies whose KADs are to be included in the

above decisions in April 2020 of the year, effective following the date of publication of their

inclusion in the affected companies.

(b) The provisions of paragraph (a) shall apply to all securities which must be transmitted

electronically by anyone drawing a right or an obligation from them, such as by their issuers

or recipients or bearers, to credit institutions operating in Greece in any form, including the

branches of foreign credit institutions that fall within the scope of application of Law

4261/2014 (Α΄ 107), the Deposits and Loans Fund, the payment institutions of Law 4537/2018

(Α΄ 84), the electronic money institutions of Law 4021/2011 (Α΄ 218), as well as the branches

and representatives of payment institutions and electronic money institutions based in other

member-states and operating legally in Greece, within three (3) working days from the

entry into force of this for companies already included in the affected companies, or within

three (3) working days days from the day following the inclusion of the specific KAD in the

affected companies in accordance with the second paragraph of sub-paragraph (a). The

transfer of and notification for the securities, according to the previous paragraph, is

carried out through a special relevant electronic application of the credit institutions

through the payment system of DIAS SA or the company TEIRESIA SA, which operates

according to the instructions of the credit institutions, in order to facilitate the

implementation of this and in particular the transfer of securities to credit institutions, in order

for the deadline provided for in the first instance to apply to them. For the purpose of

implementation of this, the credit institutions may receive the required data from the Tax

Administration.

(c) All the necessary details for the implementation of the present may be regulated by

decision of the Minister of Finance.

2. The holders of securities, who at the time the issuance of the present are not actively

using Code of Activity Numbers (KAD) for companies included in the decisions of par. 1,

can be individually included in the affected companies and become subject to the

provisions of Articles 1, 2 and 3 of the Act of Legislative Content 11.2020, from 1 April 2020

onwards, if the total value of the securities suspended, in accordance with the procedure

of par. 1, is greater than twenty percent (20%) of the average monthly turnover of their

transactions of the immediately preceding tax year, as calculated on the basis of the total

outflows included in the initial and amended, timely or late submitted VAT returns. Excluded

from the application hereof are operators belonging to KAD of companies that show a

significant increase in their turnover during the crisis due to the COVID-19 coronavirus

epidemic. By decision of the Minister of Finance, the KAD are defined, which show a

significant increase in their turnover during the crisis due to the COVID-19 coronavirus

epidemic. A similar decision, issued after a suggestion of the director of AADE, determines

the required data and supporting documents for the implementation of the present, the

procedures for sending or transmitting them to the Tax Administration by taxpayers or third

parties, as well as any other necessary technical or procedural details.

7. The present does not prevent the debtor and the beneficiary from agreeing that the

securities will be paid directly from the debtor to the beneficiary on the originally stated

maturity date."

Especially in the sector of public procurement, the following are applicable:

First, under Article 204 of Law 4412/2016, ο contractor who invokes force majeure must,

within twenty (20) days of the occurrence of the events constituting force majeure, report

them in writing and submit to the contracting authority the necessary evidence.

Under Article 203 of Law 4412/2016, where force majeure applies, the economic operator

shall not be declared to have forfeited from the award or assignment or the agreement.

Furthermore, under Article 206 of Law 4412/2016, where the contracting time for the

delivery of goods is extended as a result of force majeure or other particularly serious

reasons that render the timely delivery of the contracting goods objectively impossible, no

sanctions shall be imposed.

The occurrence of force majeure on the person concerned, shall, to the extent that it is

possible, constitute a waiver of the negative effects, which have occurred by the non-

performance or non-timely performance by its part of its obligations, which have been

imposed to it by specific provisions of law, so as not to violate the principle of equality

enshrined in Article 4 par. 1 of the Constitution (see. ΣτΕ 367/2001, 334/2000, 2997/1999,

ΑΕΠΠ 1460/2019, ΝΣΚ 366/2008).

With the document of 29/12.03.2020, the Single Independent Public Procurement Authority

(E.A.A.D.ISY.) gave clarifications regarding the concept of force majeure, stating that

public contracts above the limits, assigned after recourse to the negotiation process

(articles 32 par. 2 par. c 'and 269 par. d of law 4412/2016) and the subject of which is

directly connected to the measures to stop the spread of the virus, may be agreed upon

without consent of E.A.A.D.ISY.

With the E.A.A.DISY. documents of 20.03.2020 and 01.04.2020, Special Announcements of

the European Commission were communicated regarding the conclusion of public

contracts related to the treatment of the virus through negotiated procedures without

publication.

8. Inclusion of the clause on current and future contracts with a special provision for COVID-

19

The provision and the precise wording of the clause of force majeure in contracts with

procedural details concerning its invocation will have a positive effect on the

performance of the agreements. Similarly, the reviewing and reformulation of vague and

problematic clauses of force majeure at current contracts is advisable, as the expansion of

coronavirus is in full development and its consequences are currently unknown as regards

both its timeline and impact.

TOURISM UNDERTAKINGS AND FORCE MAJEURE

Legislative Act of 13.04.2020

I. Exceptional measures in relation to the termination of contracts of tourism

undertakings

Articles 70-71 of Legislative Act of 13.04.2020 adopt measure addressing the termination of

contracts between tourism undertakings or between tourism undertakings and customers

and introduce the possibility of granting a credit note of equal value, valid for (18) months

as of the date of issuance instead of refund.

1. Types of Contracts

The provisions apply to contracts between tourism undertakings5 and:

customers, as defined in detail in par. 2 of article 70, for the provision of tourist

services, individually or in the form of an organized trip (package) (article 70), or

other tourism undertakings, including foreign tourism enterprises (article 71).

The provisions apply also necessarily to contracts, to which not only Greek but also foreign

law is applicable, provided that the relevant rights are provided under EU law.

2. Termination

The provisions apply to contracts that are terminated from 25 February 2020 to 30

September 2020 by any contracting party.

3. Issuance of credit note

The Legislative Act refers to the case that, following the above termination, the tourism

undertaking is obliged to return to the other party any amount paid for the execution of the

contract (eg as advance payment, guarantee, engagement, partial or total repayment)

and enables the tourism undertaking to offer, instead of the above refund, a credit note of

equal value valid for eighteen (18) months as of the date of issuance.

4. Issuance Procedure

The tourism undertaking shall notify the other party in writing of the issuance of the credit

note within 30 days as of the date of termination or, if the contract has been terminated

before the entry into force of the Legislative Act, within 30 days as of date of entry into

force thereof i.e. April 13, 2020.

5 According to par. 1 of article 1 of law 4276/2014, tourist undertakings are the following: a. Tourist

accommodation, b. Special tourist infrastructure facilities, c. Tourist offices, d. Car rental offices, e. Motorcycle,

three-wheeled and four-wheeled vehicles with more than 50 cc rental companies., f. Road Transport Tourism

Companies, g. Freight Forwarding Companies and h. Passenger cars for public use without a counter

(limousines) with driver.

Failure to notify the other party in a written and timely manner results in the obligation of the

tourism undertaking to refund.

5. Expiration of credit note

If for any reason a new contract has not been concluded upon the expiration of the credit

note, the tourism undertaking is obliged to pay the other party an amount equal to the

value of the credit note.

II. Extraordinary financial support for exceptional tourist accommodation

Article 72 of Legislative Act of 13.04.2020 provides for the possibility of granting emergency

financial aid, which will be determined by a joint decision of the Ministers of Finance and

Tourism, for the exceptionally operating tourist accommodation. A similar decision shall

specify the specific terms and conditions for the calculation and granting of the special

financial aid, as well as any other necessary details. The amount of the above financial aid

corresponds to the period which was deemed necessary for the operation of the tourist

accommodation for reasons of public interest with the exception of the temporary

prohibition of operation and is determined as a percentage on the difference of April 2019

and April 2020 turnover.

It is recalled that the operation of both seasonal tourist accommodation and ongoing

operating tourist accommodation has been temporarily prohibited until April 30, 2020, with

the exception of the tourist accommodation included in no. 5052 / 24.3.2020 decision of the

Minister of Tourism.

For further information: alexandros.kortesis@potamitisvekris.com

ENERGY SECTOR PROVISIONS

Legislative Act of 30.03.2020

Article 55 of Legislative Act of 30.03.2020 provides the following urgent provisions regarding

the energy sector:

Supply of materials and spare parts to companies in the energy sector (liquid fuel,

electricity, natural gas) in derogation of the extraordinary restrictive measures to address

the negative consequences of the spread of COVID-19 coronavirus.

Companies or businesses operating in the field of production, transport, supply and

distribution of liquid and gas fuels as well as in the field of production, distribution,

transmission and supply of electricity and natural gas may be supplied with materials and

spare parts, which are necessary for the uninterrupted operation of their critical facilities

and equipment, in derogation of the extraordinary restrictive measures to address the

negative consequences of the spread of COVID-19 coronovirus, from companies or

commercial stores that fall within the ambit of the applicable restrictive provisions regarding

the suspension of operation.

The company or commercial store which will serve the exceptional supply shall operate

exclusively following written notice of the company operating in the field of production,

transport, supply and distribution of liquid and gas fuels as well as in the field of production,

distribution, transmission and supply of electricity and natural gas, exclusively for the

purpose of delivery of the required materials or spare parts, for a period and with employing

staff that are absolutely necessary for the completion of the delivery process, in

compliance with all the necessary measures for the protection of the public health.

Obligation to provide access to telecommunication network applications, internet or other

appropriate means to consumers of electricity and natural gas.

At the end of paragraph 1 of article 48 of law 4001/2011 (A' 179) the subparagraph (θ) is

added pursuant to which the suppliers of electricity and natural gas shall provide

118

consumers with access to telecommunication network applications, internet or other

appropriate means:

a. when suppliers submit offers for the provision of services of supply of electricity or

natural gas

b. for the execution and amendment of a contract for the supply of electricity or

natural gas

c. for the provision of any standard material prepared by the supplier of electricity and

natural gas supplier, of the contract for the supply of electricity or natural gas and

the accompanying documents. Upon request, this material may also be provided in

printed form

d. for issues regarding the invoicing of such the relevant services

e. for sending of electricity or natural gas consumption bills; and

f. for the payment of electricity or natural gas consumption bills, either timely or not;

The aforementioned provisions also apply to contracts for the supply of electricity

and natural gas that are in force at the time of entry into force of the Legislative Act

of 30.03.2020.

Extension of deadlines for the implementation of R.E.S. and C.H.P. stations – Maintenance of

Reference Tariffs

Α. The following deadlines are extended by six (6) months:

(a) The duration of installation licenses and final grid connection offers for RES or CHP

stations which expire on or before 30 June 2020 – Maximum extension until 31 December

2020.

(b) The deadlines for the commencement of trial operation of RES stations which had been

selected at the time of entry into force of Legislative Act of 30.03.3020 or are selected

through the competitive bidding process of article 7 of law 4414/2016 (A '149) with the

obligation to commence their operation (trial or commercial) until 30 June 2020 - Maximum

extension until 31 December 2020.

Β. The following deadlines are extended by four (4) months:

(a) The duration of installation licenses and final grid connection offers for RES or CHP

stations which expire between 1 July until 31 December 2020 - Maximum extension until 31

March 2021.

(b) The deadlines for the commencement of trial operation of RES stations which were had

been selected at the time of entry into force of Legislative Act of 30.03.3020 or are selected

through the competitive bidding process of article 7 of law 4414/2016, with the obligation to

commence their operation (trial or commercial) between 1 July until 31 December 2020 -

Maximum extension until 31 March 2020.

(c) The dated of entry into force (1 January 2021) of the Reference Tariffs set out in the

Ministerial Decision no. MEE/DAPE-EC/25511/882/20.03.2019 issued by the Minister of

Environment and Energy (B '1021), as well as specifically for the current year the date of

entry into force (1.1.2021) of the Reference Tariffs set out by the decision of the last

subparagraph of paragraph 5 of article 4 of law 4414/2016. Following the above extension,

the aforementioned Reference Tariffs shall enter into force on 1 May 2021.

(d) The deadline for the commencement of operation, trial or commercial, of the RES or

CHP stations determined in subparagraph (a) and (b) of paragraph 12 of article 3 of law

4414/2016, which is defined in the last subparagraph of the same paragraph. Following the

above extension, the RES and CHP stations which have executed Power Purchase

Agreement until 31 December 2015 in accordance with Article 12 of Law 3468/2006 (A` 129)

and did not commence their operation (trial or commercial) until:

- 31 July 2019 for wind, small hydro and biomass/biogas stations, or

- 31 December 2017 for all other RES and CHP stations

and for this reason fall under the Operating Aid Support scheme of Law 4414/2016, are

exempted from the obligation to participate in competitive bidding process if they

commence their operation (trial or commercial) by 31 January 2021.

C. The following deadlines are extended by two (2) months:

(α) The deadline for acceptance of the Final Grid Connection Offer for the RES and CHP

stations determined in articles 3 and 4 of law 3468/2006 (Α' 129) and the deadline for the

submission of the relevant guarantee letter to the competent operator in accordance with

the provisions of subparagraph 1.1 (3) of Law 4152/2013 (A '107) which expire within the

time period from the entry into force of the Legislative Act until 30 June 2020 - Maximum

extension until 31 August 2020.

Α.1075 (Greek Government Gazette B' 1160/03.04.2020)

Inclusion of the activities of sale and distribution of electricity and natural gas and of gas

stations (ACN) in the extraordinary measures to address the negative consequences of the

spread of COVID-19 coronovirus

A special purpose compensation for an amount of 800€ and for a period of 45 days is

provided for employees of companies in the field of of sale and distribution of electricity

and natural gas and of fuel stations, whose employment agreements have been

temporarily suspended. These employees are also entitled to the 4 month suspension of

payment of debts to the Tax Authority.

Legislative Act of 13.04.2020

Article 55 of Legislative Act of 30.03.2020 provides the possibility of electricity and natural

gas suppliers to settle 30% of the invoices of the Operators in four monthly installments until

31 May 2020

Electricity suppliers

Electricity suppliers may pay to the Transmission System and Distribution Network Operators

and the Operator of RES and Guarantees of Origin the amounts the charges corresponding

to their customers, regarding the special levy on pollutant emissions (in Greek ΕΤΜΕΑΡ), the

charges for the general interest services (in Greek ΥΚΩ), the Charges for the use of the

Transmission System (in Greek ΧΧΣ) and the charges for the use of the Distribution Network

(in Greek ΧΧΔ), pursuant to the invoices issued by the competent Operators which are

payable, according to the provisions of the respective Code of Operators, within the time

period from the entry into force of the Legislative Act 13.04.2020 until 31 May 2020, as

follows:

(a) Seventy percent (70%) of the net value, plus the total VAT of each invoice, on the

repayment date which is provided by the respective Code of Operators and

(b) The remaining thirty percent (30%) of the net value, of each invoice through

settlement, without any penalty and interest-free for the Supplier, in four equal

monthly installments, the first of which will be paid within one month following the

payment of subparagraph (a).

Natural gas suppliers:

Natural gas suppliers may pay to the Transmission System and Distribution Network

Operators the amounts of charges corresponding to their customers regarding the charges

for the use of the Transmission System, the charges for the Use of the LNG facility and the

charges for the use of the Distribution Network, pursuant to the invoices which are issued by

the Operators in the frame of the agreements entered into between them and which are

payable, in accordance with the provisions of the relevant regulations, within the time

period from the entry into force of the Legislative Act 13.04.2020 until 31 May 2020, as

follows:

(a) Seventy percent (70%) of the net value, plus the total VAT of each invoice, on the

repayment date, which is provided by the respective regulations and

(b) The remaining thirty percent (30%) of the net value of each invoice through

settlement, without any penalty and interest-free for the Supplier, in four equal

monthly installments, the first of which will be paid within one month following the

payment of subparagraph (a).

In case of non-timely repayment of the initial amount, as well as non-timely repayment of

any of the above installments, the settlement shall not be applied or shall be terminated

respectively and the entire dept shall become immediately due and payable.

For the implementation of the above, the Supplier shall notify in writing the competent

Operator and submit a solemn declaration, by notifying the Regulatory Authority for Energy

(RAE), that it wishes to settle the relevant invoices, due to the restrictive measures to address

the spread of COVID-19 and the consequent reduction in their collectability. In any case,

the Supplier shall prove this necessity to the Regulatory Authority for Energy (RAE), if

requested so by RAE in the context of its supervision, pursuant to Articles 22 and 23 of Law

4001/2011 (A '179).

Article 60 of Legislative Act of 30.03.2020 provides the provision of a special purpose short-

term loan agreement to DAPEEP SA with the scope to cover the revenues of the RES and

CHP Special Account generated from the ETMEAR which is payable within the time period

from the entry into force of L.A./13.04.2020 until 30 June 2020

DAPEEP SA has the obligation to conclude a short-term loan agreement with a recognized

credit institution or financial institution, in order to cover the revenues of the RES and CHP

Special Account (“Special Account”) in accordance with article 143 of law 4001/2011 (Α'

179) generated from the Special Levy on Pollutant Emissions (in Greek ΕΤΜΕΑΡ), which is

payable by the Εlectricity Suppliers, in accordance with the provisions of the Code of

DAPEEP and the applicable legislation, within the time period from the entry into force of

the Legislative Act 13.04.2020 until 30 June 2020.

The respective request may be submitted by DAPEEP SA at any time within the current year,

following a relevant decision of the company's Board of Directors.

The amount of the loan agreement:

(a) its maximum limit is determined by DAPEEP SA, based on its estimation of the expected

revenues of the Special Account from the ΕΤΜΕΑΡ, within the reference period from the

entry into force of the Legislative Act 13.04.2020 until 30 June 2020.

(b) shall be used in order to cover by equal amounts the non-recovered revenues of the

Special Account, by crediting the latter, in derogation of article 143 of law 4001/2011 (A

'179) and the relevant provisions of the Code of DAPEEP SA.

(c) is paid from the gradual recovery of the above amounts by the Electricity Suppliers, in

accordance with the specific terms of the loan agreement.

Interests and management expenses shall burden the Special Account.

For further information: euripides.ioannou@potamitisvekris.com

FINANCIAL RELIEF MEASURES BY

COUNTRIES AFFECTED FROM COVID-19

The following table illustrates a number of special financial relief measures introduced by

countries affected from COVID-19 pandemic up to 12 May 2020. The following countries

are examined with that respect: France, Germany, Switzerland, Italy, Netherlands, United

Kingdom, Norway, Cyprus, Chech Republic, Russia, Turkey, Singapore, India, USA, Brazil,

Israel, Japan and Hong Kong.

128

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

Country Direct Taxation - Social Security Contributions - Allowances VAT - Indirect Taxation -

Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

France

i. Deferral of social security contributions

ii. Remittance and deferral of corporate income tax

iii. Deferral of payment for rent, water, gas and electricity bills for small companies

Additional measures through amending Finance Bill:

i. exemption from corporate income tax, income tax and all legal and conventional social security contributions for sums paid by the solidarity fund to companies

ii. exemption from income tax and social security contributions for exceptional bonuses specifically paid to government

employees mobilized in the context of the state of health emergency

i. Extension of time limits for tax authorities’ adjustments ii. Extension of time limits applicable during tax proceedings iii. Extension of time limits applicable in matter of rulings The extensions mentioned above are granted as from 12 March 2020 until one month after the date on which the current state of public health emergency is revoked. iv. Deadline for filing tax returns is extended until 30 June 2020 for enterprises, as well as for the payment of certain taxes; it incudes: filing and payment of balance of corporate income tax, 2019 taxable result – companies, 2019 taxable result – individual enterprises, 2019 taxable result – associations, 2019 taxable result – real estate companies, local tax CVAE and filing of certain payments. v. For large companies (i.e. with more than 5,000 employees or an annual turnover exceeding EUR 1.5 billion) and groups, the extension of payment limits is conditioned upon the absence of dividend distribution and share buybacks until the end of 2020. vi. Deadline for the contribution for public television extended untill 15- 24 July 2020 (only applicable to hotels and restaurants).

Agreement between the States of France, Germany, Belgium, Luxembourg and Switzerland regarding frontier workers: frontier workers may be subject to a special regime which allocates the exclusive taxation of wages to the residence state, provided they do not exceed a certain number of days worked outside the border area of the other state (this measure applies with effect from 14 March 2020 until further notice). Based on the latest agreement, the fact that frontier workers work from their home during the COVID-19 pandemic will have no incidence on their status for tax purposes. The lockdown applicable in France since 17 March 2020 should not have any consequences on taxpayers' residence either under French domestic law or under existing tax treaties. Under article 4B of the General Tax Code, resident individuals are persons who, regardless of their nationality: (i) have a home or, in the absence of any home, principal abode in France (ii) perform employment or independent services in France (unless such activity is only ancillary); or (iii) have the centre of their economic interests in France. The tax authorities stressed that, under settled case law (Conseil d'État, 3 November 1995, no. 126513), the "principal abode" criterion may only apply in the absence of any home, and, in any case, days spent in a country due to exceptional circumstances are not taken into account. Therefore, a temporary stay in France because of the lockdown or foreign travel bans will not lead to the status of French resident.With regard to tax treaties, the tax authorities stressed that the Covid-19 pandemic is a situation of "force majeure". Therefore, taxpayers who are temporarily locked down in France for this reason should not be considered as having their permanent home or centre of vital interests in France

Germany

“Bundesregelung Kleinbeihilfe 2020” – Scheme to support companies affected from the COVID-19 pandemic i. Direct Grants ii. Repayable advance iii. Tax and payment advantages iv. Aid does not exceed EUR 120,000 per company active in the fishery and aquaculture sector – EUR 100,000 per company active in the primary production of agricultural products – EUR 800,000 for all the other companies Clarifications on tax exemptions of bonuses up to EUR 1,500 in cash or in kind i. Tax exemption for bonuses up to EUR 1,500 in cash or in kind received by employees during the period from 1 March 2020 to 31 December 2020 . ii. Requirement: the bonus must be granted by the employer as a reward for special efforts due to the COVID-19 pandemic. Any additional payments granted by the employer in addition to the reduced hours compensation benefit is not covered by the exemption for bonuses. Clarifications on application of Investment Tax Act

Τemporary reduction of VAT on Supplies of Food and Beverages in Restaurants The Federal Cabinet (Bundesregierung) has decided to apply the reduced VAT rate to supplies of food and beverages in restaurants and bars from 1 July 2020. The reduced VAT on such services will initially apply for a period of 1 year until 30 June 2021.In general, the supply of food and beverages in restaurants and bars in Germany is subject to the standard VAT rate of 19% if consumed on the premises. Food and beverages supplied for take-away purposes is subject to the reduced rate of 7%.The temporary application of the reduced VAT rate of 7% to the first category is meant to provide a start-up aid for the catering industry once the opening

Employers may request to extend the deadline for submitting the monthly or quarterly (if applicable) wage withholding tax declarations by a maximum period of 2 months, provided the employer or the responsible payroll accountant can prove that they were prevented from submitting such declarations in time through no fault of their own.

Agreement between the States of France, Germany, Belgium, Luxembourg and Switzerland regarding frontier workers: frontier workers may be subject to a special regime which allocates the exclusive taxation of wages to the residence state, provided they do not exceed a certain number of days worked outside the border area of the other state (this measure applies with effect from 14 March 2020 until further notice). Based on the latest agreement, the fact that frontier workers work from their home during the COVID-19 pandemic will have no incidence on their status for tax purposes. Agreement between Germany and the Netherlands concerning frontier workers : for purposes of the application of the Germany - Netherlands Income Tax Agreement, days spent working from home due to COVID-19 pandemic measures will be deemed to be spent in the state where the frontier workers would

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

Country Direct Taxation - Social Security Contributions - Allowances VAT - Indirect Taxation -

Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

Clarifications concerning the qualification of an investment fund as a mixed fund or a securities fund in times of the COVID-19 pandemic. This qualification is decisive to determine the amount of partial tax exemption for investors regarding their income from an investment fund.According to the Investment Tax Act, an investment fund is qualified as a securities fund if the fund is invested at least by 51% in securities and as a mixed fund if the fund is more than 25% but less than 51% invested in securities. An investment fund will lose its qualification if the investment thresholds are not permanently met throughout the whole tax year. However, for simplification purposes it is assumed that the thresholds are met permanently if the respective investments of a fund do not fall below these thresholds for more than 20 days per tax year.The guidance stipulates that any infringements of the mentioned investment thresholds during the period between 1 March 2020 and 30 April 2020 are disregarded and are not to be taken into account for the 20 days per tax year where an investment fund may fall below the relevant thresholds. Emergency Measures - Liquidity Support for Small Businesses, Artists and Self- Employed Persons Taxpayers in need of liquidity can apply for a refund of tax prepayments made in 2019 and the first prepayment made in 2020 on 10 March based on a lump-sum determination of losses for the current tax year. The lump-sum based determined amount of loss carry-back from 2020 is 15% of the relevant income which served as a basis for the determination of the tax prepayments for 2019 with a maximum of EUR 1 million (EUR 2 million in the case of joint assessment). On this basis the tax prepayments for 2019 will be newly calculated and any overpaid amount will be refunded. Once a company is profitable again, the received amounts shall be repaid.

restrictions for restaurants and bars are lifted.

have carried out the work without the current COVID-19 pandemic measures. This rule will not be applicable to working days which would have been spent in the home office anyway or in third countries, in particular if working from home is part of the respective contractual labour agreements. Frontier workers intending to make use of the mutual agreement are obliged to collect relevant evidence, i.e. a statement by the employer about the days spent in home office due to the COVID-19 pandemic.The fiction provided for by the mutual agreement will only be effective to the extent that the relevant employment remuneration concerning the days spent in a home office are effectively taxed by the work state where the work would have been carried out without the current COVID-19 pandemic measures. The mutual agreement will be applicable to working days during the period between 11 March 2020 and 30 April 2020 and is automatically extended until the end of the following calendar month, provided that the agreement is not terminated by one of the competent authorities at least 1 week before the end of a given following calendar month.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

Country Direct Taxation - Social Security Contributions - Allowances VAT - Indirect Taxation -

Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

Federal Cabinet Approves Draft Bill on Tax Relief Measures The draft bill provides for the tax exemption of subsidy payments from employers in addition to the reduced hours compensation benefit at the level of the receiving employees.Under the reduced hours compensation benefit scheme, employees are compensated 60% of the difference in monthly net earnings due to reduced hours paid by the Federal Labour. The draft bill provides that additional subsidies paid by employers to help compensate for lost wages from March to December 2020 shall be tax exempt up to 80% of the difference between the regular net remuneration and the actual remuneration.

European Commission Approves German "Umbrella" Scheme On 29 April 2020, the European Commission (EC) approved a German aid scheme ("umbrella" scheme) to support research, development, testing and production of COVID-19 relevant products. The scheme was found compatible with the State aid Temporary Framework adopted by the EC on 19 March 2020, as amended on 3 April 2020.The "umbrella" scheme supports: – COVID-19 relevant research and development (R&D) activities, including the provision of aid to Seal of Excellence projects relating to COVID-19 selected under Horizon 2020; – investments into testing and upscaling infrastructures that contribute to developing COVID-19 relevant medicinal products; and – investments into production facilities for medicinal products needed to respond to the outbreak. Furthermore, undertakings are encouraged to cooperate with each other or with research organizations by benefitting from a 15% bonus when the R&D research project is carried out in cross-border collaboration with research organizations or other undertakings, or when the research project is supported by more than one Member State. The "umbrella" scheme aims to enhance and accelerate both the development and the production of products directly relevant to the COVID-19 outbreak. These include medicinal products such as vaccines, hospital and medical equipment (including ventilators), and protective clothing and equipment. The public support will take the form of direct grants, repayable advances and tax advantages. Guarantees to cover losses may also be granted, either in addition to a direct grant, tax advantage or repayable advance, or as an independent aid measure. The measure allows aid to be granted by German authorities at all levels, including the Federal government, regional and local authorities. The scheme is open to all enterprises capable of carrying out such activities in all sectors.The EC found that the German scheme is in line with the conditions set out in the Temporary Framework. In particular, the aid will cover a significant share of the investment costs necessary for the development and testing of innovative products and processes, as well as the costs of construction of new production facilities. Furthermore, under the scheme, investment projects will have to be completed within 6 months after the date of granting of the aid.The EC concluded that the aid scheme will contribute to the achievement of a common objective of crucial importance, is necessary, appropriate and proportionate to fight the health crisis, in line with Article 107(3)(c) of the Treaty on the Functioning of the European Union and the conditions set out in the Temporary Framework.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Switzerland

Accommodation for payments of federal taxes ,as emergency measure due to the COVID-19 pandemic: Any late interest charges on late payments of federal taxes which become due during the period of 1 March 2020 to 31 December 2020 is waived

Accommodation for payment of federal taxes as emergency measure due to the COVID-19 pandemic: Tax authorities shall favourably consider deferrals of taxes due or payments in instalments if requested by taxpayers, provided the immediate tax collection would otherwise lead to significant hardship for requesting taxpayers Waiver on Late Payment Interest on Social Security Contribution Payments The Swiss Federal Council announced that late payment interest on late social security contribution payments will be waived temporarily for contribution payments due until 30 June 2020. The measure applies retroactively from 21 March 2020.Social security contributions paid by the employer are normally due on a monthly basis. Self-employed individuals have to pay social security contributions on a quarterly basis.

Agreement between the States of France, Germany, Belgium, Luxembourg and Switzerland regarding frontier workers: frontier workers may be subject to a special regime which allocates the exclusive taxation of wages to the residence state, provided they do not exceed a certain number of days worked outside the border area of the other state (this measure applies with effect from 14 March 2020 until further notice). Based on the latest agreement, the fact that frontier workers work from their home during the COVID-19 pandemic will have no incidence on their status for tax purposes.

Italy

Payments of value added tax, social security contributions and employers' withholding taxes due in April 2020 and May 2020 have been suspended for qualifying enterprises. The suspended payments can be fulfilled in a single instalment by 30 June 2020 or in up to 5 equal monthly instalments starting from June 2020. Qualifying enterprises are enterprises having their tax domicile, legal seat or operational seat in Italy, which:– for enterprises with revenues not exceeding EUR 50 million in fiscal year 2019, suffered a reduction of their turnover of at least 33% in March 2020 and April 2020, when compared to the same months in 2019; and– for enterprises with revenues exceeding EUR 50 million in fiscal year 2019, suffered a reduction of their turnover of at least 50% in March 2020 and April 2020, when compared to the same months in 2019. The suspension also applies, irrespective of the amount of revenues in fiscal year 2019, for:– enterprises which have their tax domicile, legal seat or operational seat in Italy and started their business activityafter 31 March 2019;– qualifying non-commercial entities; and– enterprises which have their tax domicile, legal seat or operational seat in certain provinces of Northern Italy(Bergamo, Brescia, Cremona, Lodi and Piacenza), if they suffered a reduction of their turnover of at least 33% in March 2020 and April 2020, when compared to the same months in 2019 (only for VAT payments).No withholding tax applies on fees and commissions derived between 17 March 2020 and 31 May 2020 by selfemployed taxpayers which have their tax domicile, legal seat or operational seat in Italy and had revenues not exceeding EUR 400,000 in fiscal year 2019, provided that, in the previous month, they did not incur any employment costs. Qualifying taxpayers must pay the amount equal to the suspended withholding taxes in a single instalment by 31 July 2020 or in up to 5 equal monthly instalments starting from July 2020- No interest or penalties apply in the case of underpayment of the amounts due for the advance payment of individual income tax, corporate income tax and regional tax on productive activities, provided that the amount paid is equal to at least 80% of the amount due

Deadline for the payment of stamp duty on electronic invoices extended to:i. 20 July 2020, for stamp duty due on invoices issued in the first quarter of 2020, if the amount due is lower than EUR 250 orii. 20 October 2020, for stamp duty due on invoices issued in the first and second quarters of 2020, if the overall amount due is lower than EUR 250

i. Processing of tax ruling applications during the period of suspension of the deadlines related to certain ITA activitiesii. Suspension of deadlines for payments due on the basis of “executive” assessmentsiii. Suspension of deadlines related to the “assessment with adhesion” procedureParliament Enacts Amendments– the deadlines for all payments of taxes and social security contributions expiring on 16 March 2020 have been extended to 20 March 2020 for all taxpayers;– for qualifying enterprises which have their tax domicile, legal seat or operational seat in Italy and operate in a number of specific listed sectors, e.g. the tourism, sport and cultural sectors, VAT payments due in March 2020 have been suspended. In addition, for the same qualifying enterprises, the deadlines for the payments of socialsecurity contributions and employers' withholding taxes expiring between 2 March 2020 and 30 April 2020 have been suspended. The suspended payments can be fulfilled in a single instalment by 31 May 2020 or in up to five equal monthly instalments starting from May 2020;– for qualifying enterprises which have their tax domicile, legal seat or operational seat in Italy, the deadlines for all tax obligations (other than tax payments) expiring between 8 March 2020 and 31 May 2020 have been suspended. Suspended obligations must be fulfilled by 30 June 2020;– for qualifying enterprises which have their tax domicile, legal seat or operational seat in Italy, which, in fiscal year 2019, had revenues not exceeding EUR 2 million, the deadlines for the payments of self-assessed VAT, social security contributions and employers' withholding taxes expiring between 8 March 2020 and 31 March 2020 have been suspended. The suspended payments can be fulfilled in a single instalment by 31 May 2020 or in up to five equal monthly instalments starting from May 2020;– all deadlines related to liquidation, control, assessment, collection and litigation activities of the tax authorities expiring between 8 March 2020 and 31 May 2020 have been suspended. During this period, tax ruling applications can only be submitted electronically through certified email.– the deadlines for payments due in accordance to orders of payment by collection agents expiring between 8 March 2020 and 31 May 2020 have been suspended; and– tax litigation deadlines and activities, including scheduled hearings, have generally been suspended until 15 April 2020

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Parliament Enacts Amendments - qualifying enterprises may benefit, in fiscal year 2020, from a tax credit equal to 50% of the expenses incurred for sanitizing their workplace, up to EUR 20,000 - qualifying enterprises may benefit from a tax credit equal to 60% of the expenses incurred for renting qualifying commercial properties (shops and workshops) in March 2020 -qualifying enterprises may benefit, in fiscal year 2020, from a tax credit equal to 30% of advertising investments on (online) daily and periodical press and local radio and television broadcasters. In addition, for fiscal year 2020, the maximum tax credit for news agents has been increased to EUR 4,000 subject to certain conditions, qualifying companies transferring for consideration, by 31 December 2020, trading and financial receivables, whose related debtors have defaulted, may convert into a tax credit the deferred tax assets relating to the tax losses not yet carried forward at the date of the transfer and the exceeding allowance for corporate equity not yet deducted; – individuals and non-commercial entities may benefit from a tax credit equal to 30% of donations made in 2020 to the state, regions, public authorities and institutions, foundations and recognized non-profit organizations to help finance the containment and management of the COVID-19 pandemic, up to EUR 30,000. Such donations may instead be fully deducted by qualifying enterprises from their business income; – qualifying individuals will have the possibility to amend the pre-filled income tax return for tax year 2019, available online from 5 May 2020 and transmit it to the tax authorities by 30 September 2020;

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Netherlands

Tax payment deferral

Possibility for 3-month deferral for the payment of: income tax, income-dependent health care contribution (zorgverzekeringswet), corporate income tax, wage tax, VAT, gambling tax (kansspelbelasting), excise duties, consumption tax on non-alcoholic drinks (verbruiksbelasting op non-alcoholische dranken), insurance premium tax (assurantiebelasting), landlord charge (verhuurdersheffing), energy tax and other environmental taxes and comparable taxes levied at the Caribbean region of the Netherlands (i.e. the BES Islands).

The 3-month period starts from the date of filing the request and with a single request a deferral can be obtained for all tax debts. The deferral also applies to tax debts originating from a period before the COVID-19 pandemic. It is also possible to obtain a deferral for a longer period but in that case an expert must certify that the company is in financial difficulties if the tax debt exceeds EUR 20,000.

Tax free compensation for businesses

Businesses expected to incur a loss of revenue of at least EUR 4,000 in the period 16 March 2020 to 15 June 2020, are entitled to a one-off payment of EUR 4,000. Such a payment would normally constitute taxable income. However, the Tax Plan 2021, to be presented in September 2020, will provide that the compensation payment will not be subject to tax.

The new rules have retroactive effect to 12 March 2020. The provisions relating to the lower collection interest and payment discount, however, have retroactive effect to 23 March 2020. The energy tax, surcharge sustainable energy and climate transition and VAT relief provisions have retroactive effect to 1 April 2020.

Taxpayers entitled to certain German social security payments – exemption granted

Dutch tax residents working in Germany may be entitled to certain Covid-19 pandemic-related social security payments such as 'Kurzarbeitergeld', 'Insolvenzgeld' and 'Arbeitslosengeld'. Under article 17 of the Germany Netherlands Income Tax Treaty (2012), the taxing rights over such payments (together with other similar payments), insofar as they amount to less than EUR 15,000 in a calendar year, is allocated to the Netherlands. Payments such as 'Kurzarbeitergeld', 'Insolvenzgeld' and 'Arbeitslosengeld' received by Dutch tax residents in the period 11 March 2020 to 31 December 2020 are exempt from taxation in the Netherlands.

Wage tax and travel allowances

Travel allowances of a "fixed and equal" (vast en regelmatig) nature, may be provided tax free if

i. Non-compliance with the legal deadlines for filing supplementary customs duty returns will be excusable ii. Non-compliance with customs transport deadlines will be regarded as an excusable deadline expiry iii. Appeals and refund requests can be filed pro forma to avoid that the filing deadlines are missed iv. Payment extension for customs and excise duties is granted until the fifteenth day following the month in which the COVID-19 end v. Extension for the payment of excise duties and VAT may be requested when a supplementary assessment is imposed vi. No penalties will be imposed when companies are unable to meet their customs obligations on time due to the COVID-19 crisis. VAT – provision of personnel, aid, lower VAT rate for online fitness For the period 16 March to 16 June 2020: i. supply of personnel to care for and nurse persons in qualifying institutions (e.g. nursing homes, hospitals, psychiatric institutions, institutions providing care for the elderly) is exempt from VAT under conditions: a. the invoice states that the exemption is applied, b. no profit be made on the provision on such personnel (a 5% administrative mark-up on the gross wage of the work is, however, allowed); ii. supply of free medical equipment to the qualifying institutions mentioned above will have no VAT consequences for the entrepreneur supplying these goods. Such supplies may, under the normal rules, have VAT (input deduction) consequences. Gyms, forcibly closed due to the Covid-19 pandemic, are currently offering online classes to their members instead. Normally, similar physical classes provided by gyms are subject to the lower rate of VAT (9%) due to the fact that these are coupled to the provision of "sports accommodation". As the accommodation condition cannot be met (and the standard VAT rate would otherwise apply), lower VAT rate applies to such online classes for the period 16 March 2020 until the forced closure of gyms is lifted.

Call on employers to file their wage tax returns in a timely manner: the reason is that that the Employee Insurance Agency needs the data contained in these returns for the application of Emergency Employment Fund. If the employer files a return but cannot pay the taxes due, a payment deferral may be requested. Early payment discount Discount for early payment of tax due if certain conditions are met. The amount of tax due is reduced by a percentage equal to the prevailing tax collection interest rate. This discount is stated on the assessment received by the taxpayer. Due to the fact that this last rate is currently 0.01%, the discount may be negligible under the letter of the law. Iin these cases, the taxpayer may object to the assessment after which a "normal" discount will be applied. Administrative obligations Tax Authority will be more lenient in cases where, an employer or employee does not, on reasonable grounds, fulfil administrative obligations (in a timely manner) insofar as these are rectified as soon as possible. Mergers, divisions and "silent" conversions and returns In order for a merger, division, a "silent conversion" or "silent return" to have retroactive effect to the start of the financial year, certain conditions and legal acts must be fulfilled or completed before a period of 12 months (legal mergers and divisions) or 15 months (business mergers, silent conversions and returns).If the 12 or 15-month deadline ends in the period 1 March 2020 to 31 May 2020, it may mean that these conditions and legal acts cannot be fulfilled. For these cases, it is given the possibility of a 3-month extension.

Agreement between Germany and the Netherlands concerning taxation of frontier workers : for purposes of the application of the Germany - Netherlands Income Tax Agreement, days spent working from home due to COVID-19 pandemic measures will be deemed to be spent in the state where the frontier workers would have carried out the work without the current COVID-19 pandemic measures. This rule will not be applicable to working days which would have been spent in the home office anyway or in third countries, in particular if working from home is part of the respective contractual labour agreements. Frontier workers intending to make use of the mutual agreement are obliged to collect relevant evidence, i.e. a statement by the employer about the days spent in home office due to the COVID-19 pandemic.The fiction provided for by the mutual agreement will only be effective to the extent that the relevant employment remuneration concerning the days spent in a home office are effectively taxed by the work state where the work would have been carried out without the current COVID-19 pandemic measures. The mutual agreement will be applicable to working days during the period between 11 March 2020 and 30 April 2020 and is automatically extended until the end of the following calendar month, provided that the agreement is not terminated by one of the competent authorities at least 1 week before the end of a given following calendar month. Agreement between Belgium and the Netherlands concerning taxation of frontier workers: On 30 April 2020, the Netherlands and Belgium signed a mutual agreement based on the Belgium - Netherlands Income and Capital Tax Treaty (2001) (as amended through 2009) for frontier workers who are currently e-working from home due to the COVID-19 pandemic. The mutual agreement stipulates that, for purposes of the application of article 15 of the Belgium - Netherlands Income and Capital Tax Treaty (2001) (as amended through 2009), days spent working from home due to COVID-19 pandemic measures will be deemed to be spent in the state where the frontier workers would have carried out the work without the current COVID-19 pandemic measures. This rule will not be applicable to working days which would have been spent in the home office anyway or in third countries, in particular if working from home is part of the respective contractual labour agreements. The fiction provided for by the mutual agreement will only be effective to the extent that the relevant employment remuneration concerning the days spent in a home office are effectively taxed by the work state where the work would have been carried out without the current COVID-19 pandemic measures.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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certain conditions are met. Due to the fact that in many cases, employees may not be commuting in a fixed and equal manner, such allowances may technically be considered as taxable income. As this is an undesirable outcome, such travel allowances will continue to remain tax free during the period the COVID-19 pandemic crisis.

Emergency Tax Measures – Government Announces Six New MeasuresSix new measures mitigating the economic effects of the COVID-19 pandemic:– deemed income rules (gebruikelijkloonregeling);– number-of-hours criterion (urencriterium);– work-related expenses scheme (werkkostenregeling);– early loss set-off for expected 2020 losses;– delayed implementation of the rules on excessive borrowing from one's own company (Wet excessief lenen bij eigenvennootschap); and– temporary suspension of mortgage payments.The deemed income rulesThe deemed income rules exist to counteract artificial structures under which no income is attributed to directors who are also major shareholders in their own company. These persons are deemed to receive a salary which is at least set at the higher of (i) 75% of the salary from the "most similar employment"; (ii) the highest wages of other employees who are employed by the company, or of entities from which the employer may enjoy a benefit under the application of the income rules so that directors/major shareholders may temporarily reduce the income they are deemed to receive in proportion to the revenue loss incurred due to the COVID-19 pandemic. The press release states that further details of this change will be announced shortly.The number-of-hours criterionSeveral fixed deductions available to entrepreneurs are dependent on whether the entrepreneur fulfils the "number-of-hours" criterion (urencriterium). In brief, this means that the entrepreneur must (i) spend at least 1,225 hours undertaking business activities in a year; and (ii) must spend more time on business activities than any other activities (e.g. employment).Due to the COVID-19 pandemic, however, entrepreneurs may not be able to meet this criterion. To ensure that they retain access to the deductions, for the period 1 March 2020 to 31 May 2020, the Tax Administration will assume that entrepreneurs will have spent 24 hours per week undertaking business activities. Entrepreneurs strongly affected by the

Frontier workers making use of the mutual agreement thus consent to taxation of the respective employment remuneration in the work state. Such employment remuneration is deemed to have beeneffectively taxed if the amount is being taken into account when determining the taxable basis. Frontier workers may also decide not to use the mutual agreement in which case the employment income will be taxed in residence state to the extent that the work is actually carried out there.The agreement also contains provisions on temporary unemployment payments due to COVID-19.The mutual agreement will be applicable to working days during the period between 11 March 2020 and 31 May 2020. Thereafter, both countries may agree to monthly continue the agreement, provided that the agreement is not terminated by one of the competent authorities at least 1 week before the end of a given followingcalendar month.Further details will be reported in due course. In addition to the information already reported, the agreement contains the following measures:– days of paid leave and days during which the salary is paid by the Dutch government as a support

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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season, for example in the catering/restaurant/festival industry, will, for the period mentioned above, be deemed to have spent the same number of hours undertaking business activities as they did in the same period last year.Work-related expenses schemeUnder the work-related expenses scheme, an employer may grant tax-free general compensation of 1.2% of the total salary for tax purposes of all employees. Any excess is taxable at a rate of 80%. From 1 January 2020, for the first EUR 400,000 of total salary for tax purposes, the percentage is increased from 1.2% to 1.7%. In order to create more financial room for employers, for 2020, the percentage for the first EUR 400,000 of total salary for tax purposes is increased from 1.7% to 3%.

measure are considered working days in the state of employment for the calculation of the days worked in the employment state/total number of working days ratio. This rule is based on paragraphs 2.6 to 2.16 of the OECD Model Commentary 2017; and– article 18(6) of the treaty applies to temporary Belgian unemployment payments to Dutch frontier workers if the employment contract is not terminated. This means that these payments are taxable in Belgium.

Early loss set-off for expected 2020 losses Taxpayers subject to corporate income tax can set off any loss against the profits for the preceding year and for the next 6 years. For entrepreneurs subject to income tax, the carry-back is 3 years, and the carry-forward 9 years. As loss set-off improves the taxpayer's liquidity, the government has announced that taxpayers may form a reserve ("corona reserve") up to the amount of the expected loss for 2020, and set this off against any 2019 taxable income. The amount of the reserve may not exceed the total taxable income for 2019. Taxpayers can receive a refund of any taxes paid (and payable) by requesting a new preliminary corporate income tax assessment.A legislative amendment will be drafted to formalize this measure. As such legislation will not be ready in the (very) short term, the State Secretary will soon publish a decree clarifying what companies must do in order to avail themselves of the "corona reserve" (and under which conditions). Excessive borrowing by substantial shareholders – postponed Under the rules to combat excessive borrowing by substantial shareholders, which were scheduled to take effect from 1 January 2022, substantial shareholders borrowing more that EUR 500,000 from their "own" company will be taxed at the rate applicable to Box 2 income (i.e. income from substantial shareholdings, currently 26.25%) on the amount exceeding that threshold. The Letter notes that shareholders planning to be below the EUR 500,000 threshold by the time the rules take effect may now run into problems achieving this due to the COVID-19 pandemic. The government has therefore announced that it will push back the effective date of the abovementioned rules to 1 January 2023 to give such shareholders more time. The legislative proposal to implement the rules to combat excessive borrowing by substantial shareholders will be sent to the parliament soon. Temporary suspension of mortgage payments Mortgage lenders have indicated that they wish to give their clients the possibility to suspend their mortgage payments for up to 6 months if they are unable to meet their mortgage payment obligations (interest and principal) during the COVID-19 pandemic. A special situation applies for mortgages signed on or after 1 January 2013: in order to keep the full deduction of the interest on a mortgage loan relating to the owner-occupied dwelling of a taxpayer, the mortgage must be fully repaid (in monthly/annual instalments) within a 30-year period, and any payment pause in 2020 must be "caught up" in 2021.The forthcoming decree to formalize the payment suspension will contain two approvals: – as soon as the suspension expires, a new repayment plan must be established that spreads the postponed payment out over the remaining duration of the mortgage loan; and – the remaining mortgage loan may also be split into two parts: one part without the suspended payments, and a second part consisting of the suspended payments. The second part may be repaid over the remaining duration of the mortgage loan, or in a shorter period if the client so wishes. If the conditions set out in the decree are met, the interest will continue to be deductible.The decree will apply for taxpayers who, between 12 March and 30 June 2020, have notified (or will notify) their mortgage lender that they wish such a payment suspension. Also, to qualify, the pause must commence by 1 July 2020.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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United Kingdom

Up to 100% relief for the entire period of 2020-21 (applicable as from 31 March 2020) for the following sectors:

i. Retail

ii. Hospitality

iii. Leisure and

iv. Aviation

Exemption from customs duty and import VAT until 31 July 2020 for vital medical equipment imported from outside the EU E-Publications On 30 April 2020, HM Treasury announced that supplies of e-publications are zero-rated.This measure is effective 1 May 2020.It comprises part of the government's COVID-19 pandemic package and it fast-tracks the proposal announced at Budget 2020. Supplies of Personal Protective Equipment Personal protective equipment are zero-rated from 1 May 2020 to 31 July 2020.

Statutory Residence Test Guidance to the proposed temporary changes to the Statutory Residence Test (SRT). Any period(s) between 1 March 2020 and 1 June 2020 spent in the United Kingdom by highly skilled individuals working on COVID-19 related activities will not count for purposes of the SRT. The qualifying criteria will be tightly targeted to minimize the risk of abuse Working Tax Credit On 4 May 2020, HMRC confirmed that those who work reduced hours due to the COVID-19 pandemic or are furloughed by their employer can continue to claim Working Tax Credit and be treated as though they are working their normal hours provided they are still employed or self-employed. Temporary Reduction of Charge on Early Withdrawals of LISAs To assist savers who wish to make an early withdrawal from their Lifetime Investment Savings Accounts (LISAs) as a result of the COVID-19 pandemic, the charge on unauthorized withdrawals will be temporarily reduced.The Treasury will legislate for a temporary reduction in the LISA withdrawal charge to 20% between 6 March 2020 and 5 April 2021 (inclusive). The net effect is that account holders will only have to reimburse any government bonus they have received, but will not pay the additional withdrawal charge of 5%.Because this temporary measure has retroactive effect from 6 March 2020, anyone who has made an early withdrawal since that date and paid a 25% charge will have the difference refunded. Mitigation of Pension Abatement Tax rules that would otherwise reduce pension income, for recently retired individuals aged between 50 and 55 who are returning to take on roles to support the government's response to the COVID-19 pandemic, are temporarily suspended. Without this measure, there would be a risk that these individuals would encounter a reduction in their pension income.

Norway

Oil and Gas Industry Special aid package for the oil and gas industry and the supply industry amending the petroleum revenue taxation The measures, which will be further elaborated in a bill presented to the parliament on 12 May 2020, include: – oil and gas companies may deduct investments, including uplift, from the special tax base used for petroleum revenue tax purposes immediately; – the uplift is reduced from 5.2% for each of the first 4 years to 10% for the first year only; – the measures apply to investment costs incurred in 2020 and 2021 and to investments included in plans for new developments that are submitted by the end of 2021 and approved by the end of 2022, and until production starts. Investment costs incurred after 2024 are excluded from the scope of the measure;

Further reduction to the reduced VAT rate to 6%, applicable from 1 April 2020 to 31 October 2020

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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– oil and gas companies may receive a refund for the tax value of losses in the income years 2020 and 2021.

Chech Republic

With effect from 12 March 2020 until the end of the state of emergency, VAT waiver applies to gratuitous supplies of goods and services to health service providers, the Integrated Rescue System, the Army of the Czech Republic, as well as social services facilities. The waiver applies to supplies to these institutions, as well as their employees, clients or volunteers working for them. To reduce the administrative burden, it is assumed that the gratuitous supplies made to these institutions during the state of emergency are part of measures to stop the spread of COVID-19

i. Waiver of personal and income tax advance payments due in June 2020ii. Deferral of payment deadlines for real estate acquisition tax returns due from 31 March to 31 July 2020 (provided the returns are filed by 31 August 2020). iii. For corporate and Individual income tax purposes, taxpayers are allowed to carry back their 2020 tax losses to the 2018 and 2019 tax years.iv. Application of the Electronic Reporting of Revenues is suspended for the duration of the state of emergency and the following 3 monthsElectronic Reporting of Revenues SuspendedElectronic reporting of revenues suspend until 1 January 2021.

Russia

i. Interest income received in 2021 on bank deposits exceeding RUB 1 million (approximately EUR 11,396) will be subject to individual income tax at a rate of 13% (the amendments will apply from 1 January 2021 relating to interest accrued after 1 January 2021)

ii. Stimulus payments made to medical staff treating COVID-19 patients will be exempt from individual income tax;

iii. Budgetary subsidies granted to individual entrepreneurs included in the register of small and medium-sized businesses

and engaged in the industries most affected by the COVID-19 pandemic will be exempt from individual income tax;

iv. Expenses incurred for the acquisition of personal protective equipment, medical tests and medical equipment for the

diagnosis and treatment of COVID-19 will be deductible for corporate income tax purposes.

The amendments will apply with effect from 1 January 2020.

Emergency Tax Measures – Tax Exemptions and Deductions in Force

A number of tax exemptions and tax deductions were introduced in the Tax Code to combat the effects of the COVID-19 pandemic by Law No. 121-FZ that was published in the Official Gazette on 22 April 2020

The President announced that 30 March until 6 April 2020 will be non-working days due to COVID-19 epidemic. Consequently, filing deadlines will be postponed as follows: i. Corporate income tax returns for 2019: from 28 (30) March 2020 to 6 April 2020 ii. Property Tax return: from 30 March 2020 to 6 April 2020 iii. Financial statements for 2019: from 30 March 2020 to 6 April 2020 iv. Simplified Tax Return: from 31 March 2020 to 6 April 2020 v. Mineral Extraction tax return for February 2020: from 31 March 2020 to 6 April 2020 vi. Payment deferral to enterprises engaged in the arts, cinema and sports sector in relation to taxes and social security contributions due before 1 May 2020. No penalties will be imposed due to the late payment of such taxes and contributions Filing deadlines for consolidated financial statements i. Annual consolidated financial statements: no later than 180 days following the reporting year (previously 120 days); and ii. Interim consolidated financial statements: no later than 50 days following the reporting period (previously 60 days). FTS Suspends Debt Collection Until 1 June 2020 As part of the COVID-19-related tax measures, the Federal Tax Service (FTS) announced that it will not collect tax arrears from any legal entities and individual entrepreneurs until 1 June 2020.Injunctive measures, such as bank account and asset freeze, have also been postponed until that date.If the FTS determines that the suspension of debt collection could result in the concealment of assets or other fraudulent actions, the collection of tax arrears will not be postponed. In that event, arrears may only be recovered with prior authorization of the head of the tax authority

Tax Audits: i. Moratorium on tax audits applicable as from 1 January 2021 to small and medium-sized enterprises ii. For large enterprises, tax audits will be limited to 30% until 1 May 2020. iii. Unscheduled tax audits may only be conducted in the event of entrepreneurial activities that pose significant risks to the life and health of individuals Government Launches Online Service to Inform Taxpayers About COVID-19- related Tax Measures Special online service to notify individual and corporate taxpayers about the tax measures currently in force, such as exemptions and deferrals, aimed to assist them during the COVID-19 pandemic period.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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FTS Clarifies Application of Reduced Social Security Contribution Rate

The Federal Tax Service (FTS) clarified that the reduced 10% social security contribution rate for small and medium-sized businesses may be applied from the first day of the month in which a business entity was included in the register of the small and medium-sized businesses, but not earlier than 1 April 2020

Turkey

i. Foreign exchange gains, derived from the foreign exchange pension fund of which premiums are paid in foreign exchange, are not treated as taxable income for the purposes of Personal Income Tax Law. ii. Accommodation tax will be effective as from 1 January 2021 instead of 1 November 2020. iii. “Force Majeure” implemented from 1 April 2020 to 30 June 2020 for the following taxpayers: - Taxpayers who perform trading, agricultural and professional activities - Metal industry, automotive, logistics and transportation, cinama-theatre, accommodation, food-drink, textile-clothing production and trade and event-organization sectors - Taxpayers who perform business activities which have been temporarily suspended by the Ministry of Internal Affairs. Collection of various taxes to be postponed i. The collection of debts for income tax withholding, all social insurance premium payments, and electrical energy and water consumption debts of the municipality and affiliated organizations is postponed. ii. No default interest and charges for late payments would become due iii. Advertisement taxes and environmental cleaning taxes will, for a limited period, not be collected for entities that have ended their activities or are unable to carry on operations.

i. Extension regarding submission of VAT and WHT returns – the submission period of VAT and WHT regarding tax returns regarding April, May and June 2020 is extended to 27 July 2020 ii. The VAT and WHT payment periods regarding April, May and June 2020 is extended for 6 months. Therefore payments will be made by 27 October 2020, 27 November 2020 and 28 December respectively iii. Extension of the deferment period for VAT on delivery of goods destined for export by 3 months due to force majeure, if the deferment period ends in the period between 1 April 2020 and 30 June 2020. Tax Administration Sets Procedures and Principles for VAT Refund Claims During Force Majeure Period Taxpayers may make VAT refund claims during the force majeure period. However, they must meet the following conditions: – the VAT return must be submitted during the force majeure period and state the VAT refund claimed; and – taxpayers must provide all related documents regarding the VAT refund claim. Tax Procedure Law Tax Procedure Law extends the periods regarding submission and payment of VAT. The submission period of VAT tax returns relating to April, May and June 2020 was extended to 27 July 2020. The VAT payment periods relating to April, May and June 2020 was extended by 6 months. As a result, payments must be made by 27 October 2020, 27 November 2020 and 28 December 2020, respectively.

Extension of Time Granted for Incomplete Investments with Incentive Certificate

Investors may apply for an extension of the period during which an investment with incentive certificate must be completed due to the COVID-19 pandemic. An extension may be granted up to 1 year by the Ministry of Industry and Technology. However, investments must meet the following conditions:

– the certificate must have been issued before 11 March 2020; and

– the certificate had not expired as at 11 March 2020.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Singapore

i. Taxpayerσ that incur capital expenditure on the acquisition of plant and machinery for YA 2021 will have an irrevocable option to claim accelerated capital allowances over 2 years: 75% in YA 2021 and 25% in YA 2022

ii. Tax payerσ that incur qualifying expenditure on renovation and refurbishment (R&R) for YA 2021 will have an irrevocable option to claim R&R reduction in one YA

iii. The GST rate will remain unchanged at 7% in 2021

i. Corporate income tax payments due in April, May and June 2020 will be automatically deferred for three months to July, August and September 2020, respectively

ii. Personal income tax payments for self-employed persons due in May, June and July 2020 will be automatically deferred for three months to August, September and October 2020 respectively

iii. Corporate income tax rebate of 25% of tax payable for year of assessment (YA) 2020, capped at SGT 15.000

iv. Automatic extension of interest-free installments by 2 months for payment of corporate income tax on estimated chargeable income (ECI) filed within 3 months of the companies’ financial year-end (subject to conditions)

v. Enhanced carry-back relief: unutilized capital allowances and trade losses for YA 2020 can be carried back to three YA (instead of one YA) immediately preceding YA 2020 (i.e. YA 2019, YA 2018 and YA 2017) (capped at SGD 100.000 and subject to conditions)

Inland Revenue Authority of Singapore (IRAS) - Automatic extension of tax filing deadlines for individuals and businesses

i. income tax returns for individuals (including sole proprietors and partnerships): filing deadline extended from 18 April 2020 to 31 May 2020;

ii. income tax returns for clubs, trusts and associations: filing deadline extended from 15 April 2020 to 30 June 2020;

iii. estimated chargeable income (ECI) for companies with financial year ending January 2020: filing deadline extended from 30 April 2020 to 30 June 2020;

iv. GST returns for accounting period ending March 2020: filing deadline extended from 30 April 2020 to 11 May 2020; ( Update: IRAS has stated that GST-registered businesses making GST payments are allowed to file their tax returns based on best available information, and make any corrections necessary by filing a GST F7 by 11 August 2020;)

v. section 45 withholding tax forms due in April 2020: filing and payment deadlines extended from 15 April 2020 to 15 May 2020;

vi. tax clearance for foreign employees in April 2020: extention for filing Form IR21 for employers up to 30 June 2020. The extention is also applicable to tax clearance for foreign

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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employees due in May 2020.

India

Goods and Services Acti. Last date for filing GST returns for March, April and May 2020 extended to 30 June 2020 for those having aggregate annual turnover less than INR 50 million. No interest, late fees or penalty to be chargedii. No late fees or penalties for companies with turnover of INR of 50 million or more if complied before 30 June 2020. However reduced interest at 9% (from 18%) will be chargediii. Date for opting for composition scheme and filing of composition returns for FY 2019/2020 extended until the last week of June 2020iv. Due date for filling GST annual returns for FY 2018/2019 extended from 31 March 2020 to the last week of June 2020vi. Payment date under Sabka Vishwas extended to 30 June 2020 with no interestvi. Due dates for issue of notices, intimation, approval order, sanction order, filing of appeals, furnishing returns, statements, applications, reports and any other document where time limit under the GST laws expires between 20 March 2020 to

i Due date for filing the income tax return for FY 2018/19 extended from 31 March 2020 to 30 June 2020ii. Aadhar-PAN linking date to be extended from 31 March 2020 to 30 June 2020iii. Vivad Se Vushwas Scheme extended from 31 March 2020 to 30 June 2020 with no additional 10% payment if such payment is made by 30 June 2020iv. No extension of the date for deposit of tax deducted at source. However, interest on delayed payments reduced from 18% per annum to 9% per annum.v. Reduction of the interest rate from 12% to 9% on delayed payments of advance tax, self-assessment tax, regular tax, tax deducted at source, tax collected at source, securities transaction tax, and commodities transaction tax made between 20 March 2020 and 30 June 2002vi. No fee/penalty to be charged for delay relating to the period from 31 March 2020 to 30 June 2020vii. Due dates for the issue of notices, intimation, approval order, sanction order, filing of appeals, furnishing returns, statements, applications, reports, any other document including investment in savings or investment on roll-over benefits under the following acts, where time limit is expiring between 20 March 2020 to 29 June 2020 to be extended to 30 June 2020:- Income Tax Act- Wealth Tax Act- Prohibition of Benami Property Transaction Act- Black Money Act- STT Law- CTT Law- Equalization Levy- Vivad Se Vishwas Scheme

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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29 June 2020 to be extended to 30 June 2020Customsi. Customs clearance to operate 24/7 as an essential service until 30 June 2020ii. Due dates for issue of notices, intimation, approval order, sanction order, filing of appeals, furnishing returns, statements, applications, reports, and any other document where time limit under the Customs and Allied Laws expires between 20 March 2020 to 29 June 2020 to be extended to 30 June 2020

USA

Taxation of Corporations Alternative minimum tax credits i. Corporations are permitted to claim alternative minimum tax credits (MTCs) at an accelerated rate of 50% for 2018 and 100% for 2019. Corporations may also elect to claim the full refundable credit amount for 2018. Net operating losses i. Net operating losses (NOLs) arising in tax years 2018, 2019 and 2020 are permitted to be carried back for a 5-year period ii. The limitation that currently allows NOLs to offset only 80% of taxable income is temporarily removed so that taxable income may be fully offset by NOLs. Deduction of business interest i. Limitation on the deduction of business interest is increased in taxable years beginning in 2019 and 2020 from 30% of adjusted taxable income (ATI) to 50% of ATI. The CARES Act also permits taxpayers to use their ATI as computed for 2019 as their ATI amount for 2020. Charitable contributions i. Deduction limitation for 2020 on cash contributions by corporations to qualified charitable organizations is increased from 10% of taxable income to 25% of taxable income. ii. Deduction limitation for qualified contributions of food inventory is increased from 15% of taxable income to 25% of taxable income. Qualified improvement property i. Technical corrections are made to the rules for the depreciation of qualified improvement property (QIP) in order to permit enhanced deductions for improvements made to real property. The deduction generally applies to interior improvements made to non-residential real property. ii. Bonus depreciation may be claimed at a 100% rate for eligible QIP placed in service after 2017. Social security taxes i. Employers and self-employed individuals are permitted to defer the payment of the employer's portion of social security taxes for 2020. This applies to the 6.2% payroll tax imposed on employee wages. The employer or self-employed individual is required to pay 50% of the deferred taxes on 31 December 2021 and 50% of the deferred taxes on 31 December 2022.

US states announced income tax filing and/or tax payments, i.e.

i. The District of Columbia has announced that the date to file income tax returns and make tax payments is extended to 15 July 2020 for both corporations and individuals

ii. Delaware has announced that the date to file income tax returns and make tax payments is extended to 15 July 2020 for both corporations and individuals. No interest or penalties will be imposed if the taxes are paid on or before the extended date

iii. New Jersey has announced that the date to file income tax returns and make tax

payments will be extended to 15 July 2020 for both corporations and individuals

iv. New York State has announced that the date to file income tax

returns and make tax payments is extended to 15 July 2020 for both corporations and individuals. No interest or penalties for late filing or payment will be imposed if the taxes are paid on or before the extended date.

FATCA

Extension of the date for a Reporting Model 2 FFI or a Participating FFI to file the FATCA Report (Form 8966) from 31 March 2020 to 15 July 2020. The IRS stated that it will not be necessary to file Form 8809-I, Application for Extension of Time to File FATCA Form 8966, in order to obtain the

IRS guidance for Non-Residents and Foreign Corporations Engaged in Business in United States and Facing Travel Disruptions

Under certain circumstances, up to 60 consecutive calendar days of US business activities will not be counted for purposes of determining whether a non-resident individual or foreign corporation will be deemed to be engaged in a US trade or business or as having a US permanent establishment. A US trade or business is the US domestic law standard for taxation, and a US permanent establishment is the standard applied under US income tax treaties. The relief will only apply if those activities would not have been conducted in the United States but for travel disruptions arising from the COVID-19 emergency. Non-resident individuals and employees of foreign corporations may be unable to leave the United States due to a variety of factors, including orders imposed by governmental authorities, disruptions in travel arrangements, shelter-in-place orders, quarantines, border closures, or feelings of the individual or employee that it is unsafe to travel.

IRS Updates List of Countries with Waiver of Time Requirements for US Foreign Earned Income Exclusion

The US Internal Revenue Service (IRS) has updated the list of countries for which qualified individuals can exclude a limited amount of foreign earned income

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Refundable payroll tax credit i. Refundable payroll tax credit provided for 50% of qualified wages paid by employers who were carrying on business in 2020 and whose operations were adversely affected by the COVID-19 crisis. ii. Credit available to employers: (1) whose operations were fully or partially suspended due to a COVID-19 shut down order, or (2) whose gross receipts declined by 50% or more compared to the same quarter of the prior year. iii. For employers who qualify for the credit under the 50% gross receipts test described above, the qualification will terminate at the end of the calendar quarter in which gross receipts exceed 80% of the gross receipts for the same quarter in the prior year. iv. For employers with greater than 100 full-time employees, qualified wages are wages paid to employees who are not providing services due to COVID-19 circumstances. v. For employers with 100 or fewer full-time employees, all wages paid to employees are qualified for the credit regardless of whether the employer is in operation or is subject to a shut-down order. vi. Credit is limited by reference to the first USD 10,000 of compensation paid to an eligible employee, including health benefits. vii. Credit is available for wages paid or incurred from 13 March 2020 to 31 December 2020. Taxation of Individuals Excess business losses i. Limitation on the deduction of excess business losses by individuals and pass-through entities is suspended for the 2018, 2019 and 2020 taxable years. ii. Number of technical corrections were made to the statutory provision with regard to the computation of the deduction. Charitable contributions i. "above-the-line" deduction is permitted for cash contributions made to qualified charitable organizations in 2020, up to an amount of USD 300. The "above-the-line" deduction permits the deduction to be claimed by taxpayers who do not claim itemized deductions. Taxpayers who itemize their deductions are permitted to claim a charitable deduction of up to 100% of adjusted taxable income (AGI) in 2020 rather than the currently applicable 50%. Early withdrawals from retirement plan+C15s i. The 10% penalty for early withdrawals from eligible retirement plans is waived on withdrawals up to a maximum amount of USD 100,000. ii. Related income tax on the withdrawn amount may be paid over a 3-year period, or the individual may re-contribute the withdrawn amount to the retirement plan within the 3-year period. iii. Waiver applies to individuals: (1) who have been diagnosed with the coronavirus; (2) who have a spouse or dependent who has been diagnosed with the coronavirus; or (3) who experience adverse financial consequences as a result of the coronavirus, including being quarantined, furloughed, laid off from work, having work hours reduced, being unable to work due to lack of child care, a closure or reduced hours of a business owned or operated by the individual due to the coronavirus, or other factors as determined by the Secretary of the Treasury. The limit on the amount that may be borrowed from qualified retirement plans is increased from USD 50,000 to USD 100,000 if the funds are necessary to provide relief related to COVID-19. iv. The normal 5-year term of such loans may be extended for an additional year. v. Repayment of currently outstanding loans may also be delayed for 1 year under qualifying circumstances. Required minimum distributions from retirement funds i. Requirement to take minimum distributions (RMDs) from defined contribution plans, including Individual Retirement ii. Accounts (IRAs) is waived for 2020. The RMD rules currently require individuals who are 72 years of age or older to make minimum annual withdrawals from qualified retirement plans and pay any related income tax

extension. Moreover, FATCA certifications that are due on 1 July 2020 will be extended to 15 December 2020, without the need to file an extension request with the IRS. The new due date will automatically show on the FATCA registration system.

Emergency Tax Measures – US Internal Revenue Service Issues Additional Relief for Federal Tax Filings and Payments

The Internal Revenue Service (IRS) has provided additional relief for filing US federal tax returns and making US federal tax payments. The relief is in response to the ongoing COVID-19 emergency in the United States.The notice provides guidance on the taxpayers who are deemed to have been adversely affected by COVID 19, specifies the IRS tax forms and payment obligations that are covered, and specifies the extended due dates for the related federal tax returns and federal tax payments.The new notice additionally provides relief for specified time-sensitive actions, including the time for filing petitions in US Tax Court and for filing claims for tax credits and tax refunds. It also postpones the due dates for certain governmental acts and extends the time to participate in the IRS Voluntary Annual Filing Season Program.

from US taxation and claim an exclusion or deduction for certain foreign housing costs (referred to as the US foreign earned income exclusion). The US foreign earned income exclusion applies if either the foreign residence test or the physical presence test is met for specified periods of time. These time requirements can be waived due to adverse conditions such as war, civil unrest, or similar conditions, that prevented the normal conduct of business. The new countries were added are the following countries for 2019:

– Congo (effective for departure on or after 13 January 2019);

– Haiti (effective for departure on or after 14 February 2019);

– Iraq (effective for departure on or after 14 May 2019);

– Sudan (effective for departure on or after 11 April 2019); and

– Venezuela (effective for departure on or after 24 January 2019).

Revenue Procedure 2020-14 provides that the time requirements of IRC section 911 will be met with respect to an individual who left the listed countries on or after the specified effective dates if the individual can establish a reasonable expectation of meeting the time requirements but for the adverse conditions.

Individuals who were first physically present or established residency in the listed countries after the effective dates are not eligible for the waiver. In addition, the IRS also issued Revenue Procedure 2020-27, and noted therein that COVID-19 is an adverse condition that prevents the normal conduct of business in 2019 and 2020 as follows:

– in the People's Republic of China, excluding the Special Administrative Regions of Hong Kong and Macau (China),as of 1 December 2019; and

– globally, effective as of 1 February 2020.

The IRS stated the period covered by Revenue Procedure 2020-27 will end on 15 July 2020. Accordingly, an individual who left China after 1 December 2019, or another foreign country after 1 February 2020, and on or before 15 July 2020, would be treated as a qualified individual with respect to the

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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imposed on the withdrawal, but such RMDs will not be required to be taken for 2020.

period during which that individual was present in, or was a bona fide resident of, that foreign country if the individual establishes a reasonable expectation that he or she would have met the requirements of IRC section 911(d)(1) but for COVID-19.

Extension of Timeframes for Health,Welfare and Retirement Plans

The US Internal Revenue Service (IRS) together with the Employee Benefits Security Administration of the Department of Labour, has announced the extension of certain timeframes under the Employee Retirement Income Security Act and the Internal Revenue Code for group health plans, disability and other welfare plans, pension plans, and participants and beneficiaries of these plans during the COVID-19 National Emergency. The relief is provided in recognition that participants and beneficiaries covered by such plans may encounter problems in exercising their health coverage portability and continuation coverage rights, or in filing or perfecting their benefit claims, and that affected group health plans may have difficulty in complying with certain notice obligations, as a result of the pandemic. Moreover, these provisions waive the 10% penalty for early withdrawals up to a maximum amount of USD 100,000 from eligible retirement plans by qualified individuals. The related income tax on the withdrawn amount may be paid over a 3-year period, or the individual may re-contribute the withdrawn amount to the retirement plan within the 3-year period. The CARES Act also permits an additional year for repayment of loans from certain retirement plans and relaxes limits on loans.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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IRS Issues Guidance on Tax Implications of Paycheck Protection ProgramGuidance on the deductibility for Federal income tax purposes of certain otherwise deductible business expenses when a taxpayer receives forgivable loans under the Paycheck Protection Program (PPP). The guidance states that to the extent that the amount of such forgiven loans is excluded from gross income, the related expenses are not deductible.The PPP was established under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) (H.R. 748) and provides for loans of up to USD 10 million for small businesses. Loans made under the PPP may be used for the following purposes: (1) payroll costs, (2) certain employee benefits relating to healthcare, (3) interest on mortgage obligations, (4) rent, (5) utilities, (6) interest on any other existing debt obligations.The CARES Act also provides for the forgiveness of loans used during a specified period for the following: (1) payroll costs, (2) any payment of interest on any covered mortgage obligation, (3) any payment on any covered rent obligation, (4) any covered utility payment.The amount of the forgiveness may be reduced if the recipient reduces the number of its employees or their remuneration below a certain level. The CARES Act provides that the amount of the loan that is forgiven is not included in gross income. The Notice states that the denial of the deductibility of the expenses to which the loan forgiveness relates is consistent with relevant legislation and prior IRS guidance, and is intended to prevent a double tax benefit.

US Residence Relief and US Treaty Relief for Non-Residents Unable to Leave United StatesThe relief is provided in Revenue Procedure 2020-20, which notes that travel restrictions due to COVID-19 may have affected the travel plans of foreign individuals who are present in the United States and intended to leave but were unable to do so.The relief is provided in two areas:– the US residence test (i.e. the substantial presence test) of IRC section 7701(b)(3), which provides that non-resident individuals will be treated as residents of the United States for US federal income tax purposes if they are physically present in the United States for at least 31 days in a taxable year and present for 183 days or more under a threeyear weighted-day formula; and– determining eligibility for the exception under the dependent personal services article of many US income tax treaties for non-residents who are physically present in the United States for not more than 183 days in any twelve-month period that begins or ends in the relevant taxable year.Relief is already provided in both of the above areas for medical conditions, so that days which the non-resident is prevented from leaving the United States due to an illness are not taken into account in making the above determinations.IRS Provides Relief for Foreign Branch Losses and Reporting Obligations for Temporary Activities Outside USThe US Internal Revenue Service (IRS) has provided relief for certain temporary activities carried on outside the US due to travel restrictions related to the COVID-19 pandemic that would otherwise give rise to a foreign branch and limit the ability of a US corporation to deduct associated losses. The relief also provides that such activities will not give rise to certain reporting obligations for US persons.The relief is provided in Revenue Procedure 2020-30 and is intended to remove uncertainty regarding whether certain temporary activities of individuals outside the US give rise to a "foreign branch separate unit" for purposes of the dual consolidated loss rules.Temporary activities for these purposes means those of individuals carried on during a single consecutive period of up to 60 calendar days within calendar year 2020, to the extent that the individual or individuals were temporarily present in the foreign country during the period and the activities would not have been conducted in the foreign country but for COVID-19 Emergency Travel Disruptions.Revenue Procedure 2020-30 indicates that such travel disruptions are those which may significantly restrict the cross-border movement of an individual, including an individual who intended to return to the United States from a foreign country.

Where such activities constitute a foreign branch ("foreign branch separate unit") an attributable loss may be limited by the dual consolidated loss rules. In addition, US persons that directly or indirectly operate a foreign branch are required to comply with certain reporting requirements.

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Brazil

i. 0% rate of financial transaction tax on credit transactions taking place between 3 April 2020 and 3 July 2020 ii. 0% rate in cases such as loan extensions, renewals, etc. where there is no change to the borrower iii. Reduced rates of payroll contributions due by employers, with effect from 1 April 2020 until 30 June 2020

Reduced to zero of import duty levied on products up to 10,000 USD imported through international postal or airmail delivery to combat the COVID-19 pandemic. This measure applies until 30 September 2020.

This reduction already applies (also until 30 September 2020) to listed medical supplies imported through the standard procedure.

i. Deadline for filing individual income tax returns for tax year 2019 has been extended from 30 April 2020 to 30 June 2020.

Deadlines for filing tax and social contribution returns postponed:

i. Federal tax debts and credits return due by the 15th working day of April, May and June 2020 may be filed by the 15th working day of July 2020;

ii. Social contribution return due by the 10th working day of April, May and June 2020 may be filed by the 10th working day of July 2020.

Suspension of Taxes Under Drawback Regime

Extention by 1 year of the suspension of taxes granted under the drawback regime, the term for which ends in 2020.Under the drawback regime, taxes normally levied on the import or purchase of goods in the internal market are suspended provided that the said goods are used or consumed in the manufacturing of products to be exported. The extension covers only the suspensions that had been extended for 1 year and the (extended) term for which would end in 2020.The measure is expected to mitigate the post-pandemic economic effects that are likely to hit exporting companies.

Cyprus

i. While initially there were thoughts for temporary reduction of VAT rates, eventually it was decided to defer the VAT payments until 10 November 2020, for the periods ending 29 February, 31 March and 30 April 2020, without the imposition of interest and penalties, provided that the relevant VAT returns are submitted within the due dates (10 April, 10 May and 10 June respectively).

ii. Certain categories of business do not fall within the provisions of the amended law, such as groceries, supermarkets, convenience stores and mini markets, fruit markets, butcheries, bakeries, pharmacies, producers of electricity, telecommunication services, the reason being that their operations have not been particularly affected.

The deadline for submission of income tax returns for companies, self-employed persons preparing accounts, or other persons liable to submit an income tax return by 31 March 2020, has been extended to 1 June 2020. The extension also applies for the payment of tax due under the aforementioned tax returns for the year 2018. Settlement of due social contributions For individuals and legal persons that, as on 1 March 2020, had entered a scheme for settlement of their overdue social insurance contributions via instalments, the payment of the March and April 2020 instalments is suspended, and the repayment period is effectively extended by two months Deadlines for Submission of VAT Returns As of April, monthly VAT returns are to be submitted up to and including June 2020. VAT due – Businesses carrying out economic activities that belong to the following categories in accordance with their registration certificate must pay the related VAT in full by the relevant due date: Producers of electricity power, Collection and distribution of water (for the supply of water), grocery and supermarkets mainly for food, kiosks / Mini markets, retail trade of fruits

VARIOUS CORPORATE/FINANCIAL MEASURES DIRECTLY LINKED TO THE TAX FIELD: The Department of Registrar of Companies and Official Receiver has announced the following measures: i. The deadline for payment of the annual company levy of €350 for the year 2020 is extended to 31 December 2020, without the imposition of penalties. Ii. The filing of annual returns with draw-up date from 1 January to 31 December 2020 (i.e. for the year 2019) can be made until 28 January 2021, without the imposition of the €20 late-submission fee Suspension of payments under credit facilities up to 31 December 2020 i. In relation to credit facilities provided by financial institutions, borrowers who are facing economic difficulties as a result of the coronavirus are entitled to request suspension of their obligation to pay instalments (both capital and interest) for their credit facilities, provided that the credit facilities were not in arrears for more than 30 days as at 29 February 2020. The arrangement captures both individuals (including self-employed individuals) and legal persons .

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Relief from Import Duties and VAT Exemption on Importation for Specific Goods

The Customs Department announced that goods needed to combat the effects of the COVID-19 pandemic are exempt from import duties and VAT on importation.The measures are based on the European Commission's decision of 3 April 2020, which provides for the relief of import duties and exemption of VAT due on importation from non-EU countries of such goods made between 30 January 2020 and 31 July 2020. The beneficiaries are state organizations as well as other organizations as approved by the EU Member States.

and vegetables, retail trade of meat and meat products including poultry, retail trade of bread and other bakery goods, retail trade of confectionery, retail trade of fuel, retail trade of computers, peripheral equipment and video games, retail trade of newspapers and stationery, Cyprus Telecommunications Authority (CYTA), Internet services, satellite telecommunications services and CYTA. – Businesses carrying out economic activities that do not belong to the above codes in accordance with their registration certificate must pay 30% of the total outstanding VAT at the end of each VAT period by the 27th of the following month. Any VAT due for periods up to 30 June 2020 which has not been paid by 27 July 2020 is due by 10 November 2020 Extension of Deadline for Payment of Social Insurance Fund Contributions In response to the recent COVID-19 pandemic, the Ministry of Labour, Welfare and Social Insurance announced an extension of the deadline for the payment of the contributions to the Social Insurance Fund and other funds administered by the Social Insurance Department. The extension covers contributions on employees' insurable earnings for March 2020 which were due by 30 April 2020.

ii. The suspension of payments is effective as from 30 March 2020 (the date of issue of the relevant ministerial decree) up to 31 December 2020. Borrowers who wish to apply for suspension of payments need to complete a relevant form to that effect and submit it to the financial institution. It is noted that financial institutions do not have the right to reject any application, unless in cases where the credit facilities were in arrears for more than 30 days as at 29 February 2020. iii. The suspended instalments (both capital and interest) will become payable following the end of the suspension period, through an appropriate revised repayment schedule that will be agreed between the borrowers and the financial institutions. iv. It is further noted that any actions taken by financial institutions to recover credit facilities covered by the above measure are suspended. Further, the non-payment of instalments during the suspension period does not constitute a breach of the contractual terms between the borrower and the financial institution

The new deadline for the payment of the related amounts is 14 May 2020.Payments already made relating to March 2020 contributions will be considered as an overpayment and will be credited in favour of the employer. Extension of Deadline for Payment of Social Insurance Fund Contributions for Self Employed In response to the recent COVID-19 pandemic, the Ministry of Labour, Welfare and Social Insurance announced another extension of the deadline for the payment of the contributions to the Social Insurance Fund and the other funds administered by the Social Insurance Department. The extension covers contributions on self-employed individuals' insurable earnings for the first quarter of 2020 which were due by 10 May 2020. The new deadline for the payment of the related amounts is 10 July 2020.

Israel

Reporting and payment deadlines for VAT for January and February 2020 are extended, as follows:i. For dealers reporting VAT on a bi-monthly basis, the reporting and payment deadline has been extended to 27 April 2020; andii. For dealers reporting VAT on a monthly basis, the reporting and payment deadline has been extended to 26 March 2020.

Extensions for certain tax-related deadlines as a relief measure relating to the current pandemicTthe period between 22 March 2020 and 31 May 2020 will not be counted as calendar days when determining the tax-related deadlines and certain terms detailed under certain sections of the various Israeli tax laws. Among other things, the Regulations provide extensions to deadlines included in the tax laws referred to below.– In the Income Tax Ordinance, the deadlines:– for the ITA's answer to a taxpayer's request for an APA;– for the allocation of ESOP held by a trustee;– for submission of notification of certain tax-exempt reorganizations;– for collection of tax debts;– for auditing tax returns (both in income tax and withholding tax); and– for appeals to the ITA's income tax and withholding tax assessments and decisions.– In the Value Added Tax Law, the

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

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Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

deadlines:– for auditing and revising of VAT reporting;– for appeals to the ITA's VAT assessments and decisions;– for collection of VAT debts; and– for imposing a sanction by the ITA with respect of prohibiting issuance of tax invoices.– In the Real Estate Taxation Law (Appreciation and Acquisition), the deadlines:– for the issuance of certain written decisions by the ITA;– for the submission of certain notifications that need to be submitted to the ITA;– for auditing and revising transaction values; and– for appeals to the ITA's assessments and decisions.Further deadlines are extended in other Israeli tax laws, such as:– the Customs Ordinance;– the Customs Regulations (calculating the value of goods imported for self-use), 2006;– the Indirect Taxes Law (overpayment and underpayment of tax), 1968;– the Capital Investment Encouragement Law, 1959;– the Capital Investment Encouragement Provisions (indications for innovation promoter enterprise), 2019;– the Industry Encouragement (Taxes) Law, 1969;– the Purchase Tax Law (Goods and Services), 1952;– the Fuel Excise Duty Law, 1958; and– the Property Tax and Compensation Fund Law and regulations.Extending the validity of withholding tax certificatesWithholding tax certificates set to expire on 31 March 2020 have been extended to 30 April 2020. Taxpayers that do not have withholding tax certificates may apply to the tax assessor through the public inquiries system or, in the case of representatives related to the ITA's online portal (SHA'AM), through the offices inquiries system.Extending the validity of tax coordination certificates dated 2019A blanket extension is granted for tax coordination certificates that expired at the end of 2019 until the date of salary payments for May 2020 and no later than 13 June 2020.Taxpayers that must conduct a new tax coordination or update an existing one may do so through the application for tax coordination on the ITA website or by application to the assessor's office for tax coordination through the public inquiries system.Postponing the first quarter online reporting deadline for financial service providersThe deadline for financial service providers for submitting online reports for the first quarter of 2020 has been extended until 10 May 2020.Extending 2018 tax return filing deadlineThe deadline for filing 2018 tax returns, for which representatives were granted an extension until 31 March 2020, will be automatically extended until 30 April 2020.Postponed deadlines for submitting 2019 tax returns– The deadline for submitting 2019 tax returns for individuals not required to submit an online return has been extended until 30 June 2020– The deadline for submitting 2019 tax returns for individuals required to submit an online return has been extended until 30 July 2020– The deadline for submitting 2019 tax returns for corporations has been extended until 30 July 2020

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

Country Direct Taxation - Social Security Contributions - Allowances VAT - Indirect Taxation -

Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

Japan

Deferral of payment Deferral of payment for up to 1 year when the gross income of a taxpayer has been significantly decreased (by about 20% or more in comparison with a corresponding period in the previous year) for a certain period (1 month or longer) on and after 1 February 2020 due to COVID-19, and the taxpayer is faced with difficulty to pay taxes or social security contributions at once.These measures will be applied to national taxes, local taxes and social security contributions the payment due date of which comes between 1 February 2020 and 31 January 2021. They will also be applied retrospectively when a payment due date has come before these measures take effect. Net operating loss carry-back (NOL) Currently refund via the carry-back of net operating loss (NOL) is available for small and medium-sized enterprises (SMEs) the registered capital of which is JPY 100 million or less.The NOL carry-back regime will be expanded to include middle-level enterprises the registered capital of which is between JPY 100 million and JPY 1 billion. These measures will be applied to NOL incurred in business years ending between 1 February 2020 and 31 January 2022. SMEs' capital investment for telework Equipment for telework (telecommuting) will be added to capital investment subject to special depreciation or tax credit under the tax regime to strengthen the business management of SMEs. Change of choice to become business entity subject to consumption tax If the gross income of a business entity has been significantly decreased (by approximately 50% or more in comparison with a corresponding period in the previous year) for a certain period (1 month or longer), the business entity will be allowed to change its choice to be subject to consumption tax even after a taxable period has begun. Reduction of local real estate property tax and city planning tax With respect to the 2021 tax amounts of local real estate property tax and city planning tax on depreciable assets and buildings for businesses owned by SMEs, when the turnover of an SME has been decreased by 30% to 50% for a 3-month period between February 2020 and October 2020 in comparison with the corresponding period in the previous year, the tax base will be halved. If the turnover has been decreased by 50% or more, the tax base will be nullified. Local property tax for productivity enhancement In order to support the capital investment of SMEs, buildings and structures for businesses are added to the scope of depreciable assets, subject to special reduced tax rates for the realization of productivity enhancement. The period when the special measures are applicable will also be extended for 2 years to 31 March 2023.

Exemption of stamp duty for contracts on special loans

Stamp duty will be exempted for contractual documents on preferential loans by financial institutions to business entities affected by COVID-19

FINANCIAL RELIEF MEASURES BY COUNTRIES AFFECTED FROM COVID-19 Source: International Bureau of Fiscal Documentation (IBFD) - Data as on 12/05/2020

Country Direct Taxation - Social Security Contributions - Allowances VAT - Indirect Taxation -

Customs Tax Procedure - Deadlines - Tax

Payments Various Tax Measures

Hong Kong

Tax payment deadline extended Tax payment deadlines for salaries tax, personal assessment and profits tax for the year of assessment 2018/19, which are between April and June 2020, are automatically extended by 3 months. If taxpayers have already settled the first payment, the deadline for the second payment is automatically extended by 3 months from the date specified in the tax return.