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Greece
The applicable legislation establishing a national screening mechanism for foreign direct investments (FDI) and implementing Regulation (EU) 2019/452 in Greece is Law 5202/2025, which was adopted on 22 May 2025 (Greek FDI Law).
Reforms to net pay arrangement reforms: First top-up payments to be made in 2026
United Kingdom | Publication | February 2025
A new system was announced at the Autumn 2021 Budget for HMRC to make direct top-up payments to low-earning individuals saving schemes that obtain tax relief using a net pay arrangement. The Government has confirmed in a parliamentary statement that HMRC are developing an IT solution to identify eligible individuals and make the required payments.
The first payments will be made to eligible individuals in 2026, based on pension contributions made in 2024/25. Approximately one million individuals in net pay schemes will be offered an annual top-up payment of around £70. This will help align low paid members’ outcomes with equivalent savers in pension schemes that use relief at source.
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Recent publications
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