Reform of the legislative framework regulating the Occupational Insurance Funds (IORPs)

Law 5078/2023, recently published in the Government Gazette (Bulletin Α 211/20.12.2023) introduces, inter alia, an overall and significant reform of the legislative framework regulating the Occupational Insurance Funds (ΤΕΑ) as well as amendments in the tax framework applicable to IORPs and the group pension plans.

Download the report to learn all details on the legislative framework regulating the Occupational Insurance Funds (IORPs).

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Vassilios Vizas

Vassilios Vizas

Partner, Leader of Tax & Legal Services, PwC Greece

Artemis Karathanassi

Artemis Karathanassi

Director, Tax & Legal, PwC Greece

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