With changes in relation to the original text put forward in the consultation, Parliament submitted the multi-legislature of the Ministry of National Economy and Finance, which includes the exceptional financial aid of EUR 150 for families with children, the arrangements for 72 instalments to tax administration and social security bodies, the reduction of the minimum level of debts for the Inclusion in the extrajudicial EUR 5,000 and EUR 300 annual financial aid for vulnerable social groups and pensioners meeting the relevant criteria.

In the final text, inter alia, it increases the unrestrained limit of bank accounts of natural persons but makes it explicitly undisclosed, indepensible and non-compensated aid for special treatment costs.

On the issue of personal dispute over newly recruited - and not only - employees, the provision changes radically: the new article now talks about 'pay-off benefits'.

In practice, it provides that employees of specific services where a personal difference is paid to older employees, a monthly amount of EUR 300 will be granted to settle the wage dispute to those placed in those posts after 1.4.2023. This amount is included in regular remuneration.

Any personal difference paid in the course of 30.6.2026 shall be offset by that provision and, where the above compensation results in an excess amount, this shall continue to be paid to them as a personal difference. Where a reduction in net remuneration occurs after deduction of the corresponding insurance contributions, the amount of the difference will be regarded as a new personal difference or increase the amount already existing.

Transitional period in hybrids
In hybrid IX, the final text retains the reduction of the classification fee exemption for hybrid electric cars, but for vehicles imported from 1 November 2025 to 31 May 2026 it provides for a transitional period with a derogation from 75% of the classification fee.

In the Occupational Vehicle Monitoring System, the substance of the regulation remains the same in terms of the operation of the system through the customs framework, but in the final text a new paragraph is added to Article 8 of the National Customs Code, so the tool is set up tighter than in the original plan.

The major arrangements
In extrajudicial terms, the main direction does not change: the accession threshold is reduced to EUR 5,000 and the restructuring contract is still in force. The available text does not indicate a change in the substance of the mechanism, but mainly a consolidation of the framework in a clearer legal form. At the same time, the possibility of saving the main residence for any other property is established.

The multi-legislature also provides for the exceptional one-off financial aid of EUR 150 for each dependent child, without application, for parents who are tax residents of Greece who meet the income criteria envisaged.

For vulnerable groups and pensioners, the annual aid paid in November increases to EUR 300 by extending the beneficiary base to the previous scheme.

At the same time, an exceptional arrangement of up to 72 instalments is established for debts to the IRS and the EPKA created by 31 December 2023, with a minimum of EUR 30, an electronic application via myADE from July to 31 December 2026 and an interest rate of 5,84% for tax debts, and also the possibility to regulate customs and insurance debts.

In addition, new Articles 96, 97 and 98 concerning the tax treatment of additional return on alternative investment organisations, the tax treatment of the same organisations and the definition of annual turnover for the special VAT scheme were added to the final bill at the time the contribution was collected. These are new tax interventions that did not exist in the original plan.

The new Articles 100 and 101 were also added, with an extension of the contract of the Centre for the Service of Taxpayers of ADE and an extension of a deadline for the conversion of a loan currency.

Part VI was greatly expanded, with new articles on the abbreviation of TAA project deadlines, IDOX contracts, business re-examination, technical study specifications, first EL.A. correspondents support, extension for the Directorate-General for Demographic and Housing Policy and extension for the National Cybersecurity Authority.