The tax status governing greek UCITS is provided for in article 103 of Law 4099/2012, as amended from 12/12/2019 from article 56 of Law 4646/2019.

Main Points:
The tax rate is a coefficient set at ten per cent (10%) of the main refinancing operations rate (MRO) of the European Central Bank with a spread added, depending on the UCITS classification, as follows:
Money Market UCITS: -
Bond UCITS: 0.25%
Balanced UCITS: 0.5%
Equity UCITS, and any other type of UCIT not included in the above categories: 1%

The tax is paid to the appropriate tax authorities within the first fortnight of July and January of the semester following the calculation.
In case of a change to the MRO or the classification of the UCIT, the new tax level is applicable as of the first day of the month following the change.