KPMG in Greece reports on two new tax laws which have come into force: Law No. 4110 and Law No. 4111. Together these laws raise tax rates, lower thresholds, restrict tax reliefs, and alter the taxation of freelancers/entrepreneurs, life insurance, dividends, income from securities transfers and the capital gains taxation of real estate transfers, among other things. Broadly speaking, the laws’ provisions generally raise the burden of taxation on individuals.