The relevant provisions are as follows:
Article 45 Extension of the rent exemption for professional leases – Amendment of paragraph 10 of the second article of the Legislative Content Act of 20.3.2020, which was ratified by article 1 of Law 4683/2020.
Paragraph 10 of the second article of the Legislative Content Act of 20.3.2020 (A ́ 68), which was ratified by article 1 of Law 4683/2020 (A ́ 83) is amended to add the month of July of the year 2021 and is formatted as follows:
“10. Especially for the months of January, February, March, April, May, June and July of the year 2021, the lessee of a business lease to establish a business, for which special and extraordinary measures have been taken to suspend or temporarily ban operation for preventive or repressive reasons, related to the COVID-19 coronavirus or which is financially affected due to the spread of the COVID-19 coronavirus and belongs to specific business sectors, in addition to those mentioned in the decisions issued under the authority of paragraph a of par. 8, is exempted from the obligation to pay the total rent, in derogation of the written provisions on commercial leases, in accordance with the second and third paragraphs of par. 1.
By decision of the Minister of Finance, following a proposal by the Governor of the Independent Public Revenue Authority (A.A.D.E.), the affected businesses of the first paragraph per sector and per month, as well as any other necessary detail for the implementation of this. p>
The above decision concerns businesses, which are not included in the decisions issued under the authorization of paragraph a of paragraph 8.”
Article 57 Extension of the time for submitting a declaration for the extension of the duration of professional leases – Amendment of par. 3 of article 111 of Law 4790/2021 p>
Paragraph 3 of article 111 of Law 4790/2021 (A ́ 48) is amended in terms of the deadline for submitting a declaration of lease extension and the article is formulated as follows:
“Article 111 Extension of the duration of professional leases
- The duration of the business leases, which fall within the scope of the p.d. 34/1995 (A ́ 30) and article 13 of Law 4242/2014 (A ́ 50), the operation of which has been suspended by state order in the context of measures to limit and deal with the spread of the COVID-19 coronavirus for the protection of public health, it is extended for a period equal to the time of suspension of their economic activity, as it results from the regulatory acts that have been issued regarding the suspension of activity.
- The extension of the professional leases of paragraph 1 applies retroactively for the period from 14.3.2020 onwards and covers all active leases, as well as leases that expired after 7.11.2020 and until the publication of this.
- The extension of the term of the lease is made by the lessee, if he so wishes, with a written statement to the lessor, until July 31, 2021 and becomes mandatory for the lessor. the criteria of par. 1 provided that, at the time of the declaration of par. 3, he does not owe any kind of rent to the lessor.
- The extension of the duration of the lease due to the measures to limit the coronavirus pandemic COVID-19, is solely a replenishment of the time of suspension of the economic activity of businesses that were closed by government order and does not create any other rights and obligations for the parties to the professional lease agreement.
- Paragraphs 1 to 4 they are also applied proportionally to the cases of professional subleases, as long as the activity of the sublessee has been suspended by a government order, regardless of the suspension or not of the activity of the sublessor/lessee. The written statement of par. 3 of the sublessor is addressed to the sublessor and the lessor and is mandatory for both.”