At the opposite end of the spectrum are Estonia, Latvia and Malta, none of which impose any tax on dividends. Greece is emerging as one of the most attractive tax destinations in Europe for shareholders, thanks to its notably low dividend tax rate. According to the latest figures from the Tax Foundation, the country now offers one of the most competitive regimes for individual investors, with a top dividend tax rate of just 5%. This places Greece alongside Bulgaria and Georgia and well below the European average of 20.53%. The contrast is particularly stark when compared with countries that levy much heavier taxes: Ireland tops the European list at 51%, followed by Denmark at 42% and the United Kingdom at 39.35%. At the opposite end of the spectrum are Estonia, Latvia and Malta, none of which impose any tax on dividends. Estonia and Latvia follow systems that tax profits only upon distribution, while Malta provides shareholders with...