Greece tax authority rejects lawyer's tip exemption claim

The Dispute Resolution Directorate (DED) has ruled on a tax dispute involving a lawyer seeking a €3,600 reduction in taxable income through a tip exemption. The lawyer argued that his salaried income should qualify for the tax exemption previously available for tips up to €300 per month.

The lawyer contended that since his income was classified as salaried, he should receive the same tax treatment as employees receiving optional tips from clients. However, the tax authority clarified that the regulation specifically applies to optional tips received by employees from clients and excludes amounts that constitute regular, fixed compensation.

In this case, the taxpayer had reported nearly €30,000 under code 301 as salaried income. The ruling maintains that the exemption does not apply to regular earnings, a decision of particular relevance as the annual tax-free limit for tips is set to increase to €6,000 starting in the 2026 tax year.