In Greece, nearly three out of four corporate tax returns filed so far this year have resulted in businesses owing money to the state-underscoring longstanding issues within the country's corporate tax base. According to the latest figures released by the Independent Authority for Public Revenue (AADE), 136,750 income tax declarations have been submitted by legal entities and companies. Of these, 74.53% are classified as "debit returns," meaning the businesses must pay tax, amounting to a total of €1.197 billion. Only a small fraction-6.65%-are eligible for refunds, which total €199.3 million. The remaining 18.82% are zero-balance filings, where no tax is owed or refunded. These numbers point to deeper structural problems in Greece's corporate taxation landscape. A significant number of companies report minimal profits or even losses. In many cases, declared net annual earnings fall below the level of the country's minimum wage.