Determined not to take a step back from the general philosophy of the tax bill, the government appears and the Ministry of National Economy and Financedespite the serious reactions that have been experienced by certain professional groups who consider themselves affected by the regulations concerning, mainly, freelancers.

The financial staff emphasize that the intervention is primarily a matter of social justice and in this light there is no room for retreat from the basic philosophy of the bill, only improvements in individual issues, as these will emerge through the ongoing consultation.

In fact, the oxymoron is that among the 2.3 million citizens who will receive the emergency solidarity allowance that was announced during the week, there are also several professionals who meet the criteria since they declare zero or very low incomes. In fact, based on the reform, it will be the last time they will receive any allowance, since the change in the taxation method will also bring a higher taxable amount and will therefore act as a cutter for the said portion of citizens who falsely declare themselves to be disadvantaged and receive the allowances.

The way in which the prime minister responded is typical Kyriakos Mitsotakis in the interview he granted to SKAI, when asked about the possibility of changes: “When we have freelancers who consistently declare zero income, they are beneficiaries of the minimum guaranteed income. So not only do they not pay tax, they also get money. I think those who listen to us and are in good faith realize that it is deeply unfair. That is why we are proceeding with this important reform, which does not only concern freelancers. This is just one of the 11 measures we have announced,” the prime minister asserted.

On the other hand, the Ministry of National Economy and Finance declares in all tones that they are open to individual corrections or interventions, in order to remove possible marginal injustices that may be brought about by the tax intervention and in this context the Ministry is waiting with interest for the comments and the proposals of agencies and professionals.

According to the provision of the new way of taxation of income, the presumptions for the following categories are excluded or reduced:

• Professionals with a disability equal to or greater than 80%.

• Professionals who carry out an activity and have their main residence in settlements with a population of up to 500 inhabitants and on islands with a population of less than 3,100 is reduced by 50%.

At the same time, it should be emphasized that any income from wages, pensions or from agricultural business activity is included to cover the presumption.

For example, if the presumption for a professional is set at €11,000 and he has salary income of €8,000, then the presumption is reduced to €3,000, that is €11,000 which is the presumptive income minus €8,000 which is wages from employees services.

It should also be noted that the bill currently under consultation states that existing sole proprietorships are excluded, while on the contrary, new sole proprietorships that will be set up by freelancers who will continue the same activity are included.

Finally, let’s see when the challenge to the exemption from the presumption is litigable and who it concerns:

a) Those serving their military service.

b) Those who are imprisoned.

c) Those who are hospitalized.

d) Those taxpayers who are unable to exercise activity due to pregnancy or childbirth based on labor legislation.

e) Those proven to have been affected by extensive natural disasters that made it impossible, in whole or in part, to exercise their professional or business activity.

f) Those taxpayers who are under revocation of their individual business license or their professional license.

g) Those who are subject to a ban on the operation of the shop or other place of activity in implementation of a decision of a public authority for reasons of protection of public health or another reason dictated by the public interest and finally

h) Those who provide evidence proving that for reasons of force majeure they were not engaged in business activity.

In any case, the taxpayer must provide the necessary supporting documents to prove his claims. The tax administration checks the accuracy of the evidence and reduces accordingly the minimum annual profit to which the claims and evidence refer.