{"id":419,"date":"2026-01-14T14:36:36","date_gmt":"2026-01-14T14:36:36","guid":{"rendered":"https:\/\/coser.com.cy\/?p=419"},"modified":"2026-01-14T14:36:36","modified_gmt":"2026-01-14T14:36:36","slug":"%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1","status":"publish","type":"post","link":"https:\/\/coser.com.cy\/el\/2026\/01\/14\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\/","title":{"rendered":"\u039a\u03cd\u03c1\u03b9\u03b5\u03c2 \u03a0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 2026"},"content":{"rendered":"

\u03a0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03c4\u03bf\u03bc\u03af\u03b1 \u03bf\u03b9 \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03c9\u03bd \u03ad\u03be\u03b9 \u03bd\u03bf\u03bc\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7:<\/p>\n

\u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03c1\u03af \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u039d\u03cc\u03bc\u03bf\u03c5\u03c2<\/strong><\/p>\n

    \n
  1. \u0393\u03b9\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c5\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u20ac19.500 \u03c3\u03b5 \u20ac22.000<\/li>\n<\/ol>\n

    \u0391\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
    \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/strong><\/td>\n\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n
    \u20ac0 – \u20ac22.000<\/td>\n0%<\/td>\n<\/tr>\n
    \u20ac22.001 – \u20ac32.000<\/td>\n20%<\/td>\n<\/tr>\n
    \u20ac32.001 – \u20ac42.000<\/td>\n25%<\/td>\n<\/tr>\n
    \u20ac42.001 – \u20ac72.000<\/td>\n30%<\/td>\n<\/tr>\n
    \u20ac72.001\u00a0\u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u03a5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b5\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
    \u00a0\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1\u00a0 \u00a0 \u00a0\u00a0<\/strong><\/td>\n\u00a0\u00a0\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n
    \u00a0\u00a0\u20ac0 – \u20ac19.500<\/td>\n\u00a0 0%<\/td>\n<\/tr>\n
    \u00a0\u00a0\u20ac19.501 – \u20ac28.500<\/td>\n\u00a0 20%<\/td>\n<\/tr>\n
    \u00a0\u00a0\u20ac28.500 – \u20ac36.300<\/td>\n\u00a0 25%<\/td>\n<\/tr>\n
    \u00a0\u00a0\u20ac36.301 – \u20ac60.000<\/td>\n\u00a0 30%<\/td>\n<\/tr>\n
    \u00a0\u00a0\u20ac60.001 \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9<\/td>\n\u00a0 35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \n
    1. \u03a3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03c4\u03bf \u03bf\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b5\u03b9\u03b1\u03ba\u03cc \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 (\u03c3\u03c5\u03b6\u03cd\u03b3\u03c9\u03bd\/\u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03bd) \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03c9\u03bd \u20ac90.000 \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03ad\u03ba\u03bd\u03b1, \u20ac100.000 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 31\u03b7<\/sup>\u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03ae \u03b4\u03cd\u03bf (2), \u03c4\u03b9\u03c2 \u20ac150.000 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 31\u03b7<\/sup>\u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03c1\u03af\u03b1 (3) \u03ae \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b1 (4), \u03c4\u03b9\u03c2 \u20ac200.000 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 31\u03b7<\/sup>\u00a0\u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 \u03ae \u03b3\u03b9\u03b1 \u03bc\u03bf\u03bd\u03ae\u03c1\u03b7\u03c2 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03c9\u03bd \u20ac40.000 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf \u03ae \u03c3\u03c5\u03bc\u03b2\u03af\u03bf \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b3\u03b9\u03b1:<\/li>\n<\/ol>\n

      (\u03b1) \u00ab\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf \u20ac1.000, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf \u20ac1.250 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c4\u03c1\u03af\u03c4\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9 \u20ac1.500:<\/p>\n

      (\u03b2) \u00ab\u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1\u00bb \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ad\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 24 \u03b5\u03c4\u03ce\u03bd.\u00bb.<\/p>\n

      (\u03b3) \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ae \u03b3\u03b9\u03b1 \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 \u20ac2.000,<\/p>\n

      (\u03b4) \u03b3\u03b9\u03b1 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae \u03b1\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ae \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03bd\u03ad\u03bf\u03c5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03bf\u03cd \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 \u20ac1.000.<\/p>\n

        \n
      1. \u039f \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 12,5% \u03c3\u03c4\u03bf 15%<\/li>\n
      2. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03ba\u03c1\u03c5\u03c0\u03c4\u03bf\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 8% (\u03c4\u03c5\u03c7\u03cc\u03bd \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2)<\/li>\n
      3. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ce\u03bd \u03b1\u03c0\u03cc 5 \u03ad\u03c4\u03b7 \u03c3\u03b5 7 \u03ad\u03c4\u03b7<\/li>\n
      4. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c5\u03c0\u03b5\u03c1\u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 120% \u03b3\u03b9\u03b1 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03ad\u03c1\u03b5\u03c5\u03bd\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2 \u03ac\u03c5\u03bb\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03bf\u03cd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf 2030<\/li>\n
      5. \u0391\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac30.000 \u03b1\u03c0\u03cc \u20ac17.086 \u03c4\u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03ba\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/li>\n
      6. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 8% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd (stock options) (\u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf \u03b4\u03b9\u03c0\u03bb\u03ac\u03c3\u03b9\u03bf \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5) \u03c3\u03c4\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03c3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03cc\u03c6\u03b5\u03bb\u03bf\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u20ac1\u03b5\u03ba \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 10 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5<\/li>\n
      7. \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be (\u03c3\u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03ae \u03c3\u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2) \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 20%, \u03b1\u03c6\u03bf\u03cd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b7\u03b8\u03b5\u03af \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac200.000 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03bf\u03b9 \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/li>\n
      8. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd, \u03b3\u03b9\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ae \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bd\u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2 \u03b6\u03c9\u03ae\u03c2<\/li>\n
      9. \u03a0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03be\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (20%) \u03b3\u03b9\u03b1 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03c1\u03bf\u03c4\u03b9\u03ba\u03ae \u03ae \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/li>\n
      10. \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03cc\u03c0\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03cc \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03c9\u03bd \u20ac5.000 (\u03b1\u03bd\u03c4\u03af \u20ac3.420) \u03bd\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 5%<\/li>\n<\/ol>\n

        \u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03c1\u03af \u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0386\u03bc\u03c5\u03bd\u03b1<\/strong><\/p>\n

          \n
        1. \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c3\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2026<\/li>\n<\/ol>\n

          2.. \u039c\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b1\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc 17% \u03c3\u03c4\u03bf 5%, \u03b3\u03b9\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b7\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2026,<\/p>\n

            \n
          1. \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b1\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u2013 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 3% \u03c3\u03c4\u03bf 75% \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 (2,25%). \u03a4\u03b1 \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03b6\u03bf\u03c5\u03bd \u03bd\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03ac\u03c4\u03c9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/li>\n
          2. \u0395\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 5% \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u03c3\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03bc\u03b5 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae,<\/li>\n
          3. \u039c\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c3\u03b5 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03bf\u03bc\u03cc\u03bb\u03bf\u03b3\u03b1 \u03ac\u03bb\u03bb\u03bf\u03c5 \u039a\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u039c\u03ad\u03bb\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03a4\u03b1\u03bc\u03b5\u03af\u03bf\u03c5 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 \u03c3\u03c4\u03bf 3%,<\/li>\n
          4. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b5\u03bd\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b7 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03c9\u03bd (NonDomicile) \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 17 \u03b5\u03c4\u03ce\u03bd \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf 5 \u03c0\u03bb\u03ad\u03bf\u03bd 5 \u03ad\u03c4\u03b7 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03bf\u03cd \u20ac250.000 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03af\u03b1,<\/li>\n
          5. \u0391\u03c0\u03bb\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b1\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd (\u03b1\u03c0\u03cc \u03b4\u03c5\u03bf \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03bc\u03b9\u03b1) \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2,<\/li>\n<\/ol>\n

            \u00a0<\/strong><\/p>\n

            \u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03af \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u039a\u03b5\u03c1\u03b4\u03ce\u03bd \u039d\u03cc\u03bc\u03bf\u03c5\u03c2<\/strong><\/p>\n

              \n
            1. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2,<\/li>\n
            2. \u0391\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1 \u03b2\u03af\u03bf\u03c5 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd; \u0397 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u20ac17.086 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac30.000. \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b3\u03b7\u03c2 \u03b1\u03c0\u03cc \u20ac25.629 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac50.000. \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2: \u03b1\u03c0\u03cc \u20ac85.430 \u03c3\u03b5 \u20ac150.000.<\/li>\n
            3. \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u03cc\u03c1\u03bf\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1, \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b7 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03ad\u03bc\u03bc\u03b5\u03c3\u03b1 \u03ba\u03b1\u03c4\u03ac 20% (\u03b1\u03bd\u03c4\u03af 50%) \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1, \u03bf\u03cd\u03c4\u03c9\u03c2 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03c6\u03b1\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5,<\/li>\n
            4. \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03c9\u03c2 \u03b7 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2, \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03cc\u03c0\u03c9\u03c2 \u03b4\u03b7\u03bb\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bc\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2, \u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd,<\/li>\n
            5. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1 \u03cc\u03c0\u03bf\u03c5 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bf \u0388\u03c6\u03bf\u03c1\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c3\u03c5\u03bd\u03b1\u03b9\u03bd\u03ad\u03c3\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03bf \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b7\u03c2 \u03ae \u03bf \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ae\u03c2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 (\u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03ba\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2).<\/li>\n<\/ol>\n

              \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b1 \u03c7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1<\/strong><\/p>\n

              \u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03c1\u03af \u0392\u03b5\u03b2\u03b1\u03b9\u03ce\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u0395\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/p>\n

              \u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03bd\u03bf\u03bc\u03bf\u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03b1\u03c0\u03ce\u03c4\u03b5\u03c1\u03bf\u03c2 \u03c3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03c4\u03c9\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03b5\u03be\u2019 \u03bf\u03c1\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03b7 \u03c0\u03ac\u03c4\u03b1\u03be\u03b7 \u03c6\u03b1\u03b9\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u03a4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd. \u039c\u03b5 \u03c4\u03bf \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03b1\u03c0\u03cc 1\/1\/2026:<\/p>\n

                \n
              1. \u0391\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b1\u03c0\u03cc \u20ac70.000 \u03c3\u03b5 \u20ac120.000 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03b9\u03ba\u03c4\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03be\u03b5\u03bb\u03b5\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03b1\u03c0\u03cc \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf<\/li>\n
              2. \u039c\u03b5\u03c4\u03b1\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 31 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03b8\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5<\/li>\n
              3. \u039a\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1, \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 25 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03b1\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1, \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03cd\u03c1\u03c5\u03bd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b2\u03ac\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd<\/li>\n
              4. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2<\/li>\n
              5. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ad\u03bd\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0388\u03c6\u03bf\u03c1\u03bf \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 60 \u03bc\u03ad\u03c1\u03b5\u03c2,<\/li>\n
              6. \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b5\u03bd\u03b9\u03c3\u03c7\u03c5\u03b8\u03b5\u03af \u03b7 \u03b5\u03b8\u03b5\u03bb\u03bf\u03cd\u03c3\u03b9\u03b1 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7.<\/li>\n
              7. \u0397 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03c9: (\u03b1) \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd \u03b5\u03bc\u03b2\u03ac\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2, \u03ae (\u03b2) \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03bc\u03b5 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03ae \u03ae \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03ac\u03c1\u03c4\u03b1, \u03ae (\u03b3) \u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03bc\u03ad\u03c3\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2. \u03ae \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c4\u03b1\u03b3\u03ae\u03c2\u00bb.<\/li>\n<\/ol>\n

                8.\u039f \u0388\u03c6\u03bf\u03c1\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c3\u03c4\u03b5\u03af\u03bb\u03b5\u03b9 \u03c4\u03b7\u03bd \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c3\u03c6\u03c1\u03b1\u03b3\u03af\u03c3\u03b5\u03b9 \u03c4\u03b1 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03b5\u03af \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7: (i) \u03c0\u03b1\u03c1\u03b1\u03bb\u03b5\u03af\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b4\u03cd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ae \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd, \u03ae (ii) \u03c0\u03b1\u03c1\u03b1\u03bb\u03b5\u03af\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c5\u03c0\u2019 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c6\u03cc\u03c1\u03bf \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ae \u03c4\u03bf\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c6\u03cc\u03c1\u03bf \u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03ae \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd, \u03ae \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03ae \u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c6\u03cc\u03c1\u03bf\u03c5 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03be\u03b5\u03c0\u03b5\u03c1\u03bd\u03ac \u03c4\u03b9\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03b5\u03c5\u03c1\u03ce (\u20ac20.000) (iii) \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5 \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf\u03bd \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03b1 \u039d\u03cc\u03bc\u03bf \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03ae \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03b9\u03c2 \u03ae \u03b4\u03b5\u03bd \u03c4\u03b1 \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5, (iv) \u03c0\u03b1\u03c1\u03b5\u03bc\u03c0\u03bf\u03b4\u03af\u03b6\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b1\u03c0\u03cc \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03c2.<\/p>\n

                \u0397 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c6\u03c1\u03ac\u03b3\u03b9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 (10) \u03b4\u03ad\u03ba\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2.<\/p>\n

                \u03a0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c6\u03cc\u03c1\u03bf\u03c5 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae \u03c4\u03c1\u03b9\u03ce\u03bd (3) \u03b5\u03b9\u03b4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9 \u03bc\u03b5 \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ae \u03c3\u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03b4\u03bf\u03b8\u03b5\u03af\u03c3\u03b1 \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03b1\u03bb\u03bb\u03b7\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ae \u03c3\u03c4\u03bf \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03c4\u03bf\u03c5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ae \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ac\u03c6\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ae \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ac\u03c6\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b5\u03bc\u03c6\u03b1\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03bf\u03c2 \u03c3\u03c4\u03bf \u03c7\u03ce\u03c1\u03bf \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2\u00a0 \u03c3\u03b5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03af\u03c3\u03ba\u03b5\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd.<\/p>\n

                Law Amending the Income Tax Laws<\/strong><\/p>\n

                  \n
                1. For individuals, the tax brackets are revised and expanded, with a horizontal increase of the tax-free threshold from \u20ac19,500 to \u20ac22,000.<\/li>\n<\/ol>\n

                  Revised tax brackets and tax rates:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
                  Taxable Income<\/strong><\/td>\nTax Rate<\/strong><\/td>\n<\/tr>\n
                  \u20ac0 \u2013 \u20ac22,000<\/td>\n0%<\/td>\n<\/tr>\n
                  \u20ac22,001 \u2013 \u20ac32,000<\/td>\n20%<\/td>\n<\/tr>\n
                  \u20ac32,001 \u2013 \u20ac42,000<\/td>\n25%<\/td>\n<\/tr>\n
                  \u20ac42,001 \u2013 \u20ac72,000<\/td>\n30%<\/td>\n<\/tr>\n
                  \u20ac72,001 and above<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  Existing tax brackets and tax rates:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
                  Taxable Income<\/strong><\/td>\nTax Rate<\/strong><\/td>\n<\/tr>\n
                  \u20ac0 \u2013 \u20ac19,500<\/td>\n0%<\/td>\n<\/tr>\n
                  \u20ac19,501 \u2013 \u20ac28,500<\/td>\n20%<\/td>\n<\/tr>\n
                  \u20ac28,500 \u2013 \u20ac36,300<\/td>\n25%<\/td>\n<\/tr>\n
                  \u20ac36,301 \u2013 \u20ac60,000<\/td>\n30%<\/td>\n<\/tr>\n
                  \u20ac60,001 and above<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                   <\/p>\n

                    \n
                  1. In cases where the annual family income (spouses\/cohabitees) is less than \u20ac90,000 with no children, \u20ac100,000 where the number of children as at 31 December of the tax year is one or two (2), \u20ac150,000 where the number of children as at 31 December of the tax year is three (3) or four (4), \u20ac200,000 where the number of children as at 31 December of the tax year is five (5) or more, or for single persons less than \u20ac40,000, the following tax allowances are granted to each spouse or cohabitee for:<\/li>\n<\/ol>\n

                    (a) \u201cfor the first dependent child \u20ac1,000, for the second dependent child \u20ac1,250, and for the third dependent child and above \u20ac1,500;
                    \n(b) \u2018dependent children\u2019 include children who are students up to the age of 24.\u201d
                    \n(c) interest on a performing loan for the purchase of a primary residence or for the rental of a primary residence, a deduction of up to \u20ac2,000 is granted;
                    \n(d) for the energy upgrading of a primary residence or for the purchase of a new electric vehicle, a deduction of up to \u20ac1,000 is granted.<\/p>\n

                      \n
                    1. The corporate tax rate is increased from 12.5% to 15%.<\/li>\n
                    2. A special method of taxation is introduced for profits arising from the disposal of crypto-assets, with a flat rate of 8% (any losses from disposal may be offset against profits within the same year).<\/li>\n
                    3. The loss carry-forward period is extended from 5 years to 7 years.<\/li>\n
                    4. The 120% super-deduction for research and development expenditure on intangible assets is extended until 2030.<\/li>\n
                    5. The maximum limit of entertainment expenses deductible from taxable income is increased to \u20ac30,000 from \u20ac17,086.<\/li>\n
                    6. A special taxation regime of 8% is introduced on stock option rights (up to twice the employee\u2019s remuneration) under an approved employer share scheme; it is noted that the benefit may not exceed \u20ac1 million over a 10-year period.<\/li>\n
                    7. It is clarified that ex gratia payments paid by an employer as a lump sum (at the commencement or termination of employment) are subject to income tax at a flat rate of 20%, after granting a tax-free amount of \u20ac200,000 in cases where such payments are given due to termination of employment.<\/li>\n
                    8. The deduction from taxable income of individuals is extended to include insurance premiums for permanent or partial incapacity, in addition to life insurance.<\/li>\n
                    9. Increased capital allowances of twenty percent (20%) are granted for expenditure incurred on machinery and installations used for agricultural or livestock production, after deducting any subsidy amounts.<\/li>\n
                    10. The special pension regime for services rendered abroad is amended so that amounts exceeding \u20ac5,000 (instead of \u20ac3,420) are taxed at 5%.<\/li>\n<\/ol>\n

                      Law Amending the Special Defence Contribution Law<\/strong><\/p>\n

                        \n
                      1. Deemed dividend distribution on profits earned after 1\/1\/2026 is abolished.<\/li>\n
                      2. The special defence contribution rate on actual dividend distributions is reduced from 17% to 5% for profits generated after 1\/1\/2026.<\/li>\n
                      3. The imposition of special defence contribution on rental income is abolished, i.e. the 3% on 75% of rental income (2.25%). Rental income receivable continues to be subject to income tax.<\/li>\n
                      4. A 5% withholding tax is imposed on dividends paid to a company resident in a jurisdiction with a low tax rate.<\/li>\n
                      5. The withholding tax rate of special defence contribution on interest from government bonds of another EU Member State and on deposits of the Health Insurance Fund is reduced to 3%.<\/li>\n
                      6. An alternative taxation method is introduced for non-domiciled individuals after completing 17 years in Cyprus, for a period of five plus five years, with the payment of a lump sum of \u20ac250,000 per five-year period.<\/li>\n
                      7. The payment of special defence contribution on income from foreign dividends and interest is simplified (from two instalments to one) and will be paid upon submission of the income tax return.<\/li>\n<\/ol>\n

                        Law Amending the Capital Gains Tax Laws<\/strong><\/p>\n

                          \n
                        1. The exemption applied in cases of exchange of immovable property is extended to consideration in kind involving immovable property.<\/li>\n
                        2. Lifetime capital gains tax exemptions are revised:
                          \n\u2013 the general exemption is increased from \u20ac17,086 to \u20ac30,000;
                          \n\u2013 the agricultural land exemption is increased from \u20ac25,629 to \u20ac50,000;
                          \n\u2013 the primary residence exemption is increased from \u20ac85,430 to \u20ac150,000.<\/li>\n
                        3. The definition of immovable property is amended so as to reduce the percentage subject to taxation and to include the disposal of shares in companies where the market value of immovable property derives indirectly by 20% (instead of 50%) from immovable property in the Republic, in order to address tax avoidance practices.<\/li>\n
                        4. In the case of disposal of shares in a company whose market value is essentially represented by the market value of immovable property, the disposal proceeds are determined as declared by the contracting parties, adjusted by the market value of other assets and liabilities.<\/li>\n
                        5. A provision is introduced whereby the Commissioner of Taxation may withhold consent to the transfer of immovable property where the disposer or the purchaser is not fully compliant with their tax obligations (foreclosures are excluded).<\/li>\n<\/ol>\n

                          The Law relating to Stamp Duties is repealed<\/strong><\/p>\n

                          Law Amending the Assessment and Collection Law<\/strong><\/p>\n

                          According to the bill, the ultimate purpose of the amendments is the rationalisation of tax return submission and payment of due taxes, the combating of tax evasion and tax avoidance, and the strengthening of the powers of the Tax Department for the collection of taxes. Indicatively, the following are legislated as from 1\/1\/2026:<\/p>\n

                            \n
                          1. The gross income threshold for mandatory submission of audited accounts by individuals is increased from \u20ac70,000 to \u20ac120,000.<\/li>\n
                          2. The deadline for submission of corporate tax returns is moved to 31 January of the second year following the tax year, and this date will also apply to the payment of corporate tax.<\/li>\n
                          3. Submission of income tax returns becomes mandatory for all individuals who are residents of the Republic aged 25 and above, regardless of whether they have taxable income, in order to broaden the tax base and enhance tax revenues.<\/li>\n
                          4. Mandatory submission of income tax returns by partnerships is introduced.<\/li>\n
                          5. The deadline for submitting an objection to the Commissioner of Taxation is extended to 60 days.<\/li>\n
                          6. Administrative penalties and monetary charges are amended to enhance voluntary compliance.<\/li>\n
                          7. Payment of rent relating to immovable property within the Republic is carried out exclusively via:
                            \n(a) bank transfer, or
                            \n(b) debit or credit card payment, or
                            \n(c) any other recognised electronic payment method, or bank cheque.<\/li>\n
                          8. The Commissioner of Taxation may, by decision, suspend the operation of a business and seal its premises where the person operating the business:
                            \n(i) fails to submit at least two tax returns or at least twelve monthly withholding tax and contribution returns, or
                            \n(ii) fails to pay the tax calculated by them or the tax or contribution due under tax returns or withholding returns, or under assessments issued by the Commissioner of Taxation, provided that the total amount due, including surcharges, exceeds \u20ac20,000, or
                            \n(iii) issued inaccurate invoices or receipts as provided under the Law or failed to issue them, or
                            \n(iv) obstructs the conduct of a tax audit by authorised officers.<\/li>\n<\/ol>\n

                            The duration of the suspension of business operations and sealing of premises may not exceed ten (10) days.<\/p>\n

                            A prerequisite for issuing such a decision is the sending of three (3) notifications to the person concerned by registered letter to the last known correspondence address of the business or to the registered office of the connected legal person, or by leaving the letter at the registered office of the connected legal person, or by leaving the notification with any person appearing to be in charge at the business premises during an official visit by an authorised officer.<\/p>\n

                            Once the laws are published in the Official Gazette of the Government a new alert with detailed analysis will be issued.<\/p>\n","protected":false},"excerpt":{"rendered":"

                            \u03a0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03c4\u03bf\u03bc\u03af\u03b1 \u03bf\u03b9 \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03c9\u03bd \u03ad\u03be\u03b9 \u03bd\u03bf\u03bc\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7: \u039d\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03c1\u03af \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u039d\u03cc\u03bc\u03bf\u03c5\u03c2 \u0393\u03b9\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c5\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u20ac19.500 \u03c3\u03b5 \u20ac22.000 \u0391\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5: \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5 \u20ac0 – \u20ac22.000 0% […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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Costa & Associates Auditors Ltd\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-14T14:36:36+00:00\" \/>\n<meta name=\"author\" content=\"Christodoulos Costa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc\" \/>\n\t<meta name=\"twitter:data1\" content=\"Christodoulos Costa\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0395\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 \u03bb\u03b5\u03c0\u03c4\u03ac\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/coser.com.cy\\\/el\\\/2026\\\/01\\\/14\\\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/coser.com.cy\\\/el\\\/2026\\\/01\\\/14\\\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\\\/\"},\"author\":{\"name\":\"Christodoulos Costa\",\"@id\":\"https:\\\/\\\/coser.com.cy\\\/#\\\/schema\\\/person\\\/7a25580232f49daa1770d0f8fb45960d\"},\"headline\":\"\u039a\u03cd\u03c1\u03b9\u03b5\u03c2 \u03a0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 2026\",\"datePublished\":\"2026-01-14T14:36:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/coser.com.cy\\\/el\\\/2026\\\/01\\\/14\\\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\\\/\"},\"wordCount\":1275,\"publisher\":{\"@id\":\"https:\\\/\\\/coser.com.cy\\\/#organization\"},\"articleSection\":[\"\u039d\u03ad\u03b1\"],\"inLanguage\":\"el\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/coser.com.cy\\\/el\\\/2026\\\/01\\\/14\\\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\\\/\",\"url\":\"https:\\\/\\\/coser.com.cy\\\/el\\\/2026\\\/01\\\/14\\\/%ce%ba%cf%8d%cf%81%ce%b9%ce%b5%cf%82-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b5%cf%82-%cf%84%ce%b7%cf%82-%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%b9%ce%ba%ce%ae%cf%82-%ce%bc%ce%b5%cf%84%ce%b1\\\/\",\"name\":\"\u039a\u03cd\u03c1\u03b9\u03b5\u03c2 \u03a0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 2026 | C. 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