The countdown to the abolition of the pretense fee begins – What is planned for freelancers and the self-employed
By Chrysostomos Tsoufis
From passage of the tax bill – which expected to happen in the middle of next week – the countdown for the abolition of the pretense fee.
After the latest corrections, it is foreseen that all freelancers and self-employed, regardless of the amount of income they declare and the type of their professional activity, will pay a 50% reduced tax for the incomes of 2023 and 2024 – that is, on the tax returns of 2024 and 2025. From 2026, for the incomes of 2025, the pretension fee will be a thing of the past.
The bill reveals exactly who is affected by the announcement of a half fee and its new amount:
- €800 for legal entities that run a commercial business and have their headquarters in tourist locations and in cities or villages with a population of up to 200,000 inhabitants
- · €1,000 for legal entities running a commercial business and having their headquarters in cities with a population of over 200,000 inhabitants.
- · €325 for self-employed and freelancers
- €300 for each branch per year, if set up by a professional and self-employed person and €600 per year, if set up by a legal entity running a commercial business
By branch, is meant any business establishment of its own in the country, outside the headquarters of the company, in which production or trading activity is carried out.
Temporary exhibition spaces and temporary business facilities that operate for a period of up to 30 days, business facilities housed on different floors, contiguous or not, of the same building complex, are not considered branches for the purpose of imposing the trade fee. tourist accommodation facilities within traditional buildings, operating in separate buildings, but with a single operating license, which is included as a single facility in the same tourist unit, as well as agricultural holdings.
Especially for natural persons whose income comes from an individual service business or free profession and have a written contract with up to three natural and/or legal persons, or 75% of their gross income comes from one natural and/or legal person the amount of the pretentious fee is formed as follows:
- €400 if your seat is located in a tourist location or in towns-villages with a population of up to 200,000 inhabitants,
- €500 if your headquarters is located in a city with a population of over 200,000 inhabitants and
- €300 for each branch.
Excluded from the imposition of the trade fee are persons who practice an individual commercial business or a liberal profession and have a disability equal to or greater than 80% or are in the first 5 years of their professional activity or operate in villages with up to 500 inhabitants or islands with up to 3,100 inhabitants .
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