No. A. 1059(Government Gazette B’ 1155/24.03.2021)
Amendment of the under data A.1228/2020 of the decision of the Ministers of Economic Development and Investments, Labor and Social Affairs, Maritime Affairs and Island Policy on the subject of “Regulation of special issues regarding more specific terms and conditions for the implementation of the provisions regarding the partial payment of rents in the context of the measures related to the spread of the coronavirus COVID-19” (B’ 4582).
THE MINISTERS OF FINANCE – DEVELOPMENT AND INVESTMENT – LABOR AND SOCIAL AFFAIRS – SHIPPING AND ISLAND POLICY
Bearing in mind ………. we decide:
The under data A.1228/2020 joint decision of the Ministers of Economic Development and Investments Labor and Social Affairs Maritime and Island Policy (B’ 4582) is amended and replaced as follows:
“Article 1
Beneficiaries of partial or full exemption from the payment of rent for professional leases
1. The lessees of commercial leases for the establishment of businesses, for which special and extraordinary measures have been taken to suspend or temporarily prohibit operations for preventive or repressive reasons related to the COVID-19 coronavirus, are exempted from the obligation to pay 40% of the total rent for the months of March, April, May and June 2020, in derogation of the written provisions on leases and in accordance with the provisions of the second article of the Legislative Content Act of 20.03.2020 (A’ 68), which was ratified with article 1 of law 4683/2020 (A’ 83), as replaced by article 4 of the law 4690/2020 (A’ 104) and article 15 of Law 4690/2020 (A’ 104).
The lessees of professional leases for the establishment of businesses, which have been severely affected by the epidemic of the coronavirus COVID-19, by virtue of the decisions issued under the authority of par. 2 of the article 1, par. 2 of article 2 and par. 1 and 2 of article 3 of 11.3.2020 Act of Legislative Content (A’ 55), are exempted from the obligation to pay 40% of the total rent for the months of April and May 2020, in derogation of the written provisions on leases.
The lessees of professional leases for the establishment of businesses that have been financially affected by the epidemic of the coronavirus COVID-19, by virtue of the decisions issued under the authority of par. 5 of the second article of the Legislative Act from 20.03.2020 Content (A’ 68), are exempted from the obligation to pay 40% of the total rent for the months of June, July, August and September 2020, in derogation of the written provisions on leases.
The lessees of commercial leases for the establishment of businesses that have been financially affected by the epidemic of the coronavirus COVID-19, by virtue of the decisions issued under the authority of par. 6 of the second article of the Act of Legislative Content from 20.03.2020 ( A’ 68), may be exempted from the obligation to pay at least 30% of the total rent for the months of September and October 2020, after an agreement with the lessor, within the agreed or usual deadlines, in accordance with article 595 of the Civil Code.
Professional lease tenants to establish businesses, which are based or have a branch in a regional unit, which joined for at least fourteen (14) days during the month of October 2020 at an epidemiological level “very high”, according to the joint ministerial decision (B’ 4484) under data D1a/G.P.ok.64450/11.10.2020 (B’ 4484) and for which special and extraordinary measures have been taken regarding the suspension or temporary prohibition of operation for preventive or repressive reasons related to the coronavirus COVID-19 or which are financially affected by the epidemic of the coronavirus COVID-19, by virtue of the decisions issued under the authority of par. 7 of the second article of the Legislative Content Act from 20.03.2020 (A ‘ 68), are exempt from the obligation to pay 40% of the total rent for the month of October, in derogation of the written provisions on leases.
The lessees of commercial leases to establishment of businesses, which are based or have a branch in a regional unit, which is included in an epidemiological level of increased risk, or in a regional unit for which emergency public health protection measures have been issued pursuant to a regulatory act and for which special and emergency measures have been taken measures of suspension or temporary prohibition of operation for preventive or repressive reasons related to the coronavirus COVID-19 or which are financially affected by the epidemic of the coronavirus COVID-19, by virtue of the decisions issued under the authority of paragraph 8a of the second article of from 20.03.2020 Act of Legislative Content (A’ 68), are exempted from the obligation to pay 40% of the total rent starting from the month of November 2020 and from now on, in derogation of the written provisions on leases.
The lessees of commercial leases for the establishment of businesses, for which special and extraordinary measures have been taken to suspend or temporarily prohibit operations for preventive or repressive reasons related to the COVID-19 coronavirus or which are financially affected from the epidemic of the coronavirus COVID-19 and belong to specific business sectors other than those referred to in the decisions issued under the authority of par. by authorization of par. 10 of the same article and Act of Legislative Content, are exempted from the obligation to pay the total rent for the months of January, February and March 2021, in derogation of the written provisions on leases.
2. For the application of the provisions of the second article of the Legislative Content Act of 20.03.2020 (A’ 68), leases for the installation of canteens or refreshment stands and other businesses that operate within:
a) premises, belonging to by ownership or use in public services of Ministries or subleased by them, as well as within buildings that house their services, in accordance with the provisions of par. 9 of the same above article and Act of Legislative Content,
b) municipal common areas, sports centers and gymnasiums, which belong by ownership or use to local self-government organizations and their legal entities, as well as inside buildings that house structures or services of the local authorities and the n.p.d.d. of these, according to the provisions of par. 1 of article 44 of the 4735/2020 (A’ 197).
3. The present also applies to the case of:
a) businesses (branch managers) that have entered into a contract for the use of an agreed space (store) within discount stores (outlets), shopping centers or discount villages,
b) natural and legal persons or legal entities that pay consideration for the lease/concession of the use of the exploitation right stand,
c) professional leases in which the lessee is a legal entity of private law of a non-profit nature (N.P.I.D.),
d) professional lease for the establishment of a business, for which absolutely necessary ancillary areas of other properties, in which the activities of the business of par. 1, 2 and 3 are carried out, as the case may be. The company’s vehicle parking spaces for the parking of the executives’ vehicles are considered completely necessary auxiliary spaces, when they are located in an enclosed space, i.e. closed on all sides, from every direction and as long as this space is indicated in the E9 statement as an auxiliary space.
4. The provisions herein also apply to the case of the concession by the lessee to another of the use of the lease in exchange, and in particular in the sublease, for the establishment of a business of paras. 1, 2 and 3, according to case. In the case of the previous paragraph, the beneficiary of a partial or full exemption can only be the third party to whom the use of the lease is granted (sublessee) and who meets the conditions of the present and not the lessee, with the exception of the case where the beneficiary of a partial or full exemption from the payment of rent, in accordance with the provisions herein, the lessee is also independent for his professional establishment. The partial or non-payment of rent to the lessee/sublessee, in accordance with the provisions herein, does not affect the main lease relationship.
5. The above applies to professional leases for the establishment of a business, which is based in Greece Territory.
Article 2
Beneficiaries of a partial exemption from the payment of rent for principal residence leases
1. Principal residence lease tenants, in which lessee is an employee or spouse or the other party to a cohabitation agreement of an employee in a company of par. 1 of article 1 hereof, whose employment contract has been temporarily suspended due to the measures to avoid the spread of the COVID-19 coronavirus, are exempted from the obligation to pay the 40 % of the total rent for the months of March, April, May, June, July, August, September, October, November and December 2020, as well as for January, February and March 2021, as the case may be. For the application of the previous paragraph, it is required that the employee, regardless of whether he or his spouse or the other party to a cohabitation agreement has been contracted as a tenant, was associated with an employment relationship with the company at the time of the start of the application of the special and extraordinary suspension measures or temporary prohibition of operation for preventive or repressive reasons related to the COVID-19 coronavirus.
2. The lessees of a main residence lease, in which the lessee is an employee or the spouse or the other party to a cohabitation agreement of an employee in an enterprise of par. 1 of article 1 hereof, whose employment contract has been temporarily suspended due to the measures to avoid the spread of the COVID-19 coronavirus, may be exempted from the obligation to pay at least 30% of the total rent for the months of September and October 2020, after agreement with the lessor, within the agreed or usual deadlines, according to article 595 of the Civil Code. For the application of the previous paragraph, it is required that the employee, regardless of whether he or his spouse or the other party to a cohabitation agreement has been contracted as a tenant, was associated with an employment relationship with the company at the time of the start of the application of the special and extraordinary suspension measures or temporary prohibition of operation for preventive or repressive reasons related to the COVID-19 coronavirus.
3. The provisions in par. 1 and 2 of this article also apply to the case of concession by the lessee to other than the use of the lease in exchange and especially in subletting. In the case of the previous paragraph, the beneficiary of a partial exemption can only be the third party to whom the use of the lease (subtenant) is granted for the lease of the main residence and who meets the conditions of the present and not the tenant, with the exception of the case where the beneficiary of a partial exemption from the payment of rent, according to the present provisions, the lessee is also independent. The partial payment of the rent to the lessee/sublessor, in accordance with the provisions herein, does not affect the main lease relationship.
Article 3
Beneficiaries of rent reduction for leases of dependent student members on terms
1. The exemption from the obligation to pay 40% of the total rent, in derogation of the written provisions on leases, also applies to real estate lease contracts to cover the housing needs of a child of a dependent member, who attends a higher education institution outside his place of permanent residence, as long as at least one parent is an employee of an enterprise referred to in article 1 hereof and whose employment contract has been temporarily suspended due to the measures to avoid the spread of the COVID-19 coronavirus. The exemption is valid for the months of April, May, June, July, August, September, October, November and December 2020, as well as for January, February and March 2021, as the case may be.
2. The exemption from the obligation to pay at least 30% of the total rent for the months of September and October 2020, after an agreement with the lessor, within the agreed or usual deadlines, according to article 595 of the Civil Code, also applies to property lease contracts for the covering the housing needs of a child of a dependent member, who is studying at a higher education institution outside his place of permanent residence, as long as at least one parent is an employee of a company referred to in article 1 hereof and whose employment contract has been temporarily suspended due to the measures to avoid his dispersion of the COVID-19 coronavirus.
3. The provisions in par. 1 and 2 of this article also apply to the case of the concession by the lessee to another of the use of the lease in exchange and in particular in subletting. In the case of the previous paragraph, the beneficiary of a partial exemption may only be the third party to whom the use of the lease is granted (sublessee) and who meets the conditions of the present and not the lessee, with the exception of the case where the beneficiary of a partial exemption from the payment rent, in accordance with the provisions herein, is also the lessee’s responsibility. The partial payment of rent to the lessee/sublessee, in accordance with the provisions herein, does not affect the main lease relationship.
Article 4
Beneficiaries of rent reduction for seafarers with a suspended shipping contract other party to a cohabitation agreement are exempted from the obligation to pay 40% of the total rent of the main residence for the months of April, May, June, July, August, September, October, November and December 2020, as well as for January, February and March 2021, according to with the provisions of the relevant regulatory acts, in derogation of the written provisions on leases.
2. Seafarers whose chartering contract is suspended in accordance with par. 2 of the sixty-third article of the Act from 30.03.2020 of Legislative Content (A’ 75), or the spouse or the other party to a cohabitation agreement are exempted from the obligation to pay at least 30% of the total rent of the main residence for the month of October 2020, after an agreement with the lessor, within the agreed or usual deadlines, in accordance with article 595 of the Civil Code.
3. The provisions in par. 1 and 2 of this article also apply to the case of concession by the lessee to another of the use of the lease and in particular to subletting . In the case of the previous paragraph, the beneficiary of a partial exemption can only be the third party to whom the use of the lease is granted (sublessee), subject to the conditions of the present and in the person of the lessee. The partial payment of rent to the lessee/sublessee, in accordance with the provisions herein, does not affect the main lease relationship.
Article 5
Other arrangements
1. In the event that the conditions for partial rent payment are met, in accordance with the provisions in articles 1 to 3 hereof, and the rent has been paid earlier than the month for which partial payment is specified, 40% of the rent for which the lessee is exempted from the obligation to pay is set off in the next rent payments. In the case of non-existence of further rent payments due to the termination of the rental relationship, the monetary amounts of the exemption are sought as unduly paid amounts. article 1 hereof, and the rent has been paid earlier than the month for which exemption from payment is defined, 100% of the rent for which the lessee is exempted from the payment obligation is set off in the next rent payments. In the case of non-existence of subsequent rent payments due to the termination of the lease relationship, the monetary amounts of the exemption are sought as unduly paid amounts.
3. In the case where the lease relationship involves more tenants and the conditions for partial rent payment , in accordance with the provisions of articles 1 to 3 hereof, do not apply to all tenants, with the exception of those stipulated in the case of a spouse or other party to a cohabitation agreement, the partial rent payment is calculated proportionally according to the share of participation of the beneficiary tenant in the lease.
4. In the event that the conditions of articles 1 to 3 hereof are met and the rent is paid at the end of the lease or at shorter intervals and in any case longer than a month, the exemption of the articles 1 to 3 of 40% of the total rent for the prescribed months is calculated proportionally.
5. The provisions in par. 1 of article 2 and in par. 1 of article 3 hereof apply for the entire month for for which a partial payment of rent is foreseen, as the case may be, regardless of the days per month during which the employee’s employment contract has been temporarily suspended. Conventional duration of the lease of the property (extravagant use) and shall be paid in accordance with the applicable provisions of the Civil Code. The term is the payment of a monthly rent as a percentage of revenue, with the exception of the case of a minimum monthly lease for which they are applied in Article 1, b) In the event that the lease is located. in bankruptcy, inactivity, suspension for intra -Community transactions or has no authorization or it has been revoked. General Government bodies, as defined in par. 1 of Article 14 by N. 4270/2014 , <b) Private Law (NPID) belonging to the State or to the NPD. or OTA In the sense of achieving state or public or self -governing purpose, supervision, appointment and control of the majority of their administration or are regularly subsidized, in accordance with the applicable provisions, by state resources by fifty percent (50%) of at least their annual budget,
d) The outside public enterprises and organizations of Chapter A of Law (A ‘314), regardless of whether they have been excluded from its application and e) Businesses subject to Chapter B’ of the above law.
9. From the application of this They are excluded, in the case of employees: a) General government bodies, as set out in par. 1 of Article 14 by N. 4270/2014 , <b) Private Law (NPID) belonging to the State or to the NPD. or OTA In the sense of achieving state or public or self -governing purpose, supervision, appointment and control of the majority of their administration or are regularly subsidized, in accordance with the applicable provisions, by state resources by fifty percent (50%) of at least their annual budget,
d) The outside public enterprises and organizations of the chapter A ‘N. A> (A’314), regardless of whether they have been excluded from its application and e) businesses subject to Chapter B ‘of N. 3429/2005 (A ‘314). Decision is valid from its entry into force by 20.3.2020 Legislative Act The consequences of the risk of spreading the Covid-19 Coronovirus, the support of society and entrepreneurship and the ensuring smooth functioning of the market and public administration ”(A ’68) and in accordance with the authorization of the same act of legislative content. issued to determine the operations per month and per month, which are entitled to partial or complete exemption from the lease.
This decision to be published in the Government Gazette. Athens, March 19, 2021
Ministers
Finance Christos Staikouras
Deputy Minister of Finance Theodoros Skalakakis >
SPYRIDIS SPYRIDIS GEORGIADIS
KONSTANTINOS HATZIDAKIS Labor and Social Affairs
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