📝 Executive Summary
Greece's parliament has passed a new tax framework imposing a 10% levy on net crypto capital gains exceeding 500 euros and a 15% tax on income from DeFi and staking. The legislation, which takes effect on January 1, 2027, includes provisions for loss carry-forwards and a one-year amnesty period for declaring past gains. While the move integrates digital assets into the national tax system, crypto-to-crypto swaps remain exempt from taxation.