The opportunity to receive a tax exemption without completing the investment, but actually for the income of 2022, will be available to companies whose investment plans were subject to the two previous development laws, 3908/2011 and 4399/2016. This is provided for by Article 43 of the bill of the Ministry of Infrastructure, which is still under public discussion. In particular, enterprises whose investment plans were subject to the two aforementioned laws and who, before December 31, 2022, have applied for certification of the degree of implementation of 50% or 65% of the physical and financial object of their investment plan or its completion, are entitled to use the exemption from taxes, excluding income earned in 2022 if the certification decision is issued before the income tax filing deadline for the 2022 tax year. It is noted that the use of the tax exemption before the completion of the investment only applied to the investment plans of the latest development law 4887/2022.

In addition, in accordance with Article 42, for the verification of investment plans of the three previous development laws (3299/2004, 3908/2011 and 4399/2016), the same procedure applies as for the investment plans of law 4887./2022.

Article 41 of the draft law also provides for the possibility of issuing permits for extraordinary routes of passenger and ferry vessels to and from suitable local trading ports or ports for servicing fishing vessels or ports of mixed use for servicing the needs of investment and construction works, which are characterized as strategic. In fact, this new provision is retroactive, i.e. it is intended to apply to investments that have already been characterized as strategic, as well as to investments that have already been submitted for evaluation by Enterprise Greece.