Our Expertise

Tax

Avramopoulos & Partners' tax attorneys represent clients in acquisitions, financings and leasing transactions, financial products, permanent establishment and transfer pricing issues and capital market transactions. In addition, they represent locally based corporate and other taxpayers in tax planning, transactional and tax audit and tax dispute work.

With the assistance of our external tax consultants, we provide advice to our Clients in the following areas:

  1. Acquisitions and Planning
    We frequently  consult on numerous acquisitions of home country corporations, partnerships and business assets by foreign entities, as well as advise with respect to the restructuring of a number of multinational groups. Furthermore, we have acquired significant expertise in double taxation issues, thus effectively evaluating  the worldwide tax burden of foreign acquiring groups.
     
  2. Tax Planning/Transfer Pricing
    We are able to provide professional advice on reorganizations, foreign tax credit maximization, international financing and joint ventures. In addition, our expertise extends to representing taxpayers in permanent establishment status, international transfer pricing and other tax disputes with governmental tax authorities.
     
  3. Real Estate
    The tax group has structured numerous domestic real estate investments and developments on behalf of investors and developers, including the formulation of complex convertible mortgage transactions and the structuring of several pooled investment funds in real estate through the creation of trusts and other investment vehicles.
     
  4. Investment Funds
    Our tax group advises the sponsors and/or managers of investment funds with respect to both domestic and foreign tax issues affecting the structure of and investment in such funds.
     
  5. Securitizations
    We provide advice on the structuring and implementation of numerous securitization transactions, including consumer loan receivables, and anticipated contract receivables.
Recommendations

The practice at Avramopoulos & Partners specialises in advising on the tax aspects of acquisitions, including matters involving a foreign jurisdiction. Led by Vassilis Avramopoulos, the team is also knowledgeable of tax planning and transfer pricing work, capital market transactions, financings and capital market mandates. Real estate-related tax is a further strength, and the group also demonstrates a proven track record in acting for telecoms and e-commerce companies. (European Legal 500, 2020 ed.).

Avramopoulos & Partners has strong experience advising international clients across multiple tax issues, including transfer pricing, VAT and permanent establishment. Practice head Vassilis D Avramopoulos is a 'very skilled professional with excellent technique'. 
(European Legal 500, 2019 ed.).

Avramopoulos & Partners is commended for its ‘response times and availability’. The firm recently represented a multinational energy company on an investigation by the customs authorities. Vassilis Avramopoulos leads the team, which includes Barbara Angelopoulou. (European Legal 500, 2018 ed.).

Avramopoulos & Partners delivers tax advice in relation to acquisitions, financing and capital markets transactions, leasing, and transfer pricing. It also advises on tax planning, audits and disputes. Vassilis Avramopoulos is the key contact. (European Legal 500, 2017 ed.).

Avramopoulos & Partners’ “punctual and responsive” tax department advises multinational and local companies. Team head Vassilis Avramopoulos is recommended. (European Legal 500, 2016 ed.).
 
Avramopoulos & Partners Law Firm gives “very practical and commercial advice, which can be difficult to find from some lawyers working in a civil law jurisdiction”. Clients include NCR Hellas, AT&T, Hill International and AC Nielsen. Senior partner Vassilis Avramopoulos is highly recommended for “his understanding of the use of trusts.” (European Legal 500, 2015 ed.).

The ‘very good and professional’ team at Avramopoulos & Partners Law Firm has been advising clients on transfer-pricing issues. Clients include ACNielsen, NCR Hellas, and AT&T Global Network Services Hellas. ‘Knowledgeable all-rounder’ Vassilis Avramopoulos heads the team. (European Legal 500, 2014 ed.)

Vassilis Avramopoulos heads Avramopoulos & Partners Law Firm’s tax team, which advises international and domestic clients. It recently advised an Italian Food Company on permanent establishment, transfer pricing issues and the Double Taxation Treaty. Other clients include NCR (Hellas), ACNielsen and AT&T. (Tax Directors Handbook, 2014 ed.)

Vassilis Avramopoulos heads Avramopoulos & Partners Law Firm’s tax team, which advises international and domestic clients. It recently advised an Italian food company on permanent establishment, transfer pricing issues and the Double Taxation Treaty. Other clients include NCR (Hellas), ACNielsen and AT&T. (European Legal 500, 2013 ed.)

Senior partner Vassilis Avramopoulos heads the tax team at Avramopoulos & Partners Law Firm, which recently advised AT&T on a proposed recapitalisation plan. Other clients include Aegean Blue Group and Hill International. (Tax Directors Handbook, 2013 ed.)

Senior partner Vassilis Avramopoulos heads the tax team at Avramopoulos & Partners Law Firm, which recently advised AT&T on a proposed recapitalisation plan. Other clients include Aegean Blue Group and Hill International. (European Legal 500, 2012 ed.)

Avramopoulos & Partners Law Firm’s senior partner Vassilis Avramopoulos is a member of McDermott Will & Emery UK LLP’s international tax panel. It recently advised AT&T’s Greek subsidiary on a recapitalisation plan and also represents clients such as Diageo Hellas and Tie Rack. (Tax Directors Handbook, 2012 ed.)

Avramopoulos & Partners Law Firm’s senior partner Vassilis Avramopoulos is a member of McDermott Will & Emery UK LLP’s international tax panel. It recently advised AT&T’s Greek subsidiary on a recapitalisation plan and also represents clients such as Diageo Hellas and Tie Rack. (European Legal 500, 2011 ed.)

Clients praise Avramopoulos & Partners Law Firm’s “professionalism, timeliness and quality”, with Vassilis Avramopoulos and Yianna Antonopoulou recommended for their “significant technical tax knowledge”. The group has been providing advise on tax structuring and VAT issues to clients such as Affichage Holdings and Club Greece Resorts. (Tax Directors Handbook, 2011 ed.)

Clients praise Avramopoulos & Partners Law Firm’s ‘professionalism, timeliness and quality’, with Vassilis Avramopoulos and Yianna Antonopoulou recommended for their ‘significant technical tax knowledge’. The group has been providing advice on tax structuring and VAT issues to clients such as Affichage Holdings and Club Greece Resorts. (European Legal 500, 2010 ed.)

Avramopoulos & Partners Law Firm has been advising Greek subsidiaries of major multinationals, including AT&T, on tax structuring and transfer-pricing matters. The firm also handles complex, convertible mortgage transactions for its real estate clients. (Tax Directors Handbook, 2010 ed.)

Avramopoulos & Partners Law Firm has been advising Greek subsidiaries of major multinationals, including AT&T, on tax structuring and transfer-pricing matters. The firm also handles complex convertible mortgage transactions for its real estate clients. (European Legal 500, 2009 ed.)

Avramopoulos & Partners Law Firm recently advised Germany-based Beiersdorf, the Greek subsidiary of US-based EDS, and the Greek subsidiary of telecoms company AT&T on the tax efficiency of the implementation of zero balancing cash pooling schemes. (European Legal 500, 2008 ed.)

Avramopoulos & Partners Law Firm handles corporate tax structuring and tax litigation, and has experience in the areas, of real estate, investment funds and securitization. (European Legal 500, 2007 ed.)

Avramopoulos & Partners Law Firm provides tax advise in a corporate context and has advised on the tax implications of the acquisition of local companies by foreign entities, restructuring and the establishment of domestic branch offices. (European Legal 500, 2005 ed.)

Avramopoulos & Partners Law Firm delivers advise on tax issues related to corporate and commercial activities. (European Legal 500, 2004 ed.)

Examples

  • Legal advice on Greek Law concerning the potential tax implications arising out in Greece for the beneficiary of a bank account held by a Liechtenstein foundation. 
  • Legal advice in relation to taxation regarding sale of immovable property in Greece, focusing on all types of potentially applicable taxes, such as VAT, transfer tax, capital gain tax etc., depending on the transaction scheme. 
  • Provision of legal advice with regards to imposition of VAT on a mega yacht, built in 1932, with British flag, fully refitted and refurbished recently, with regards to her import in the EU and her custom and tax clearance. 
  • Provision of legal advice to a major multinational group of companies in the food sector, regarding the tax implications from a Greek law perspective arising from the reorganization and redomiciliation of the client’s group entities, including its establishment in Greece. 
  • Provision of legal services regarding the conversion of the company into a special purpose company, which has a different tax treatment and is allowed to hire personnel from third (non-EU) countries. 
  • Provision of legal advice to the client in relation to the tax treatment of Greek cash rebate incentives, tax relief, etc., in a film co-production. 
  • Provision of legal advice to a leading international entertainment company with regards to its digital platform activities and in particular the establishment of a subsidiary in Greece. 
    Our advice included guidance as to the most efficient tax wise scheme, focusing also on Double Taxation Treaties between Greece and the place of establishment  of the other entities of the group.
  • Provision of legal advice to the client in relation to the tax treatment of the revenue received for the sale of its stake in a subsidiary and the successful completion of the deal.
  • Provision of legal advice to a Greek Société Anonyme owning real estate property with regards to the Special Real Estate Tax and the treatment of foreign foundations by the Greek Tax Authorities  
  • Provision of legal advice regarding the tax treatment of dividends paid by a Greek S.A. to a Polish closed-end investment fund, the capital concentration tax in case of above the par contributions and the tax treatment of capital gains resulting from transfer of shares. 
  • Provision of legal advice to a major multinational group of companies in the food sector regarding the participation exemption regime in Greece. 
  • Provision of legal advice to a UK Bank with regards to eventual risks for being qualified as having a permanent establishment in Greece as a result of pursuing merchant acquiring services and relevant activities in Greece. 
  • Provision of legal advice to the Italian entity of a major Japanese car manufacturer with regards to tax implications arising from the relationship with its local distributors and in particular the maintenance of a consignment stock of vehicles.
  • Provision of legal advice to an Italian company regarding tax liabilities related of the ownership of a real estate property in Greece.
  • Provision of legal advice to an Italian company, with regards to its transfer pricing analysis in relation to its participation in a joint venture with a major Greek construction company materializing the Transadriatic Gas Pipeline (TaP) in Greece.
  • Provision of legal advice to a major multinational group of companies in the “alcoholic beverage” sector regarding envisaged contractual schemes with local distributors and tax implications arising therefrom. 
  • Provision of legal services and legal opinions to a major US subsidiary in Greece in relation to the non-imposition of withholding taxes on royalties based on the relevant Double Taxation Treaty.
  • Provision of legal advice to a US subsidiary in Greece on transfer pricing aspects, implementation of newly enacted tax legislation, imposition of stamp duty on corporate lending and financing, implementation of treaties for the avoidance of double taxation between Greece and various jurisdictions.
  • Individual application before the European Court for Human Rights regarding the breach of the right to a fair hearing caused by the omission of the Greek Supreme Administrative Court to hear the claims of an incorrectly taxed company.
  • Provision of legal services to a major US telecommunications company also operating in Greece, in compliance with its Greek subsidiary’s regulatory obligation to prepare a file relevant to the transfer pricing rules in force.
  • Provision of tax advice to US company – Greek subsidiary in relation to a considered recapitalization plan.
  • Provision of legal advice to a US listed company on various tax matters including the tax status of foreign employees who work for a Greek company, but are tax residents abroad.