Foreign Residents in Greece

As per the Greek legislation, there are several criteria that are taken into consideration in order for an individual to be considered as tax resident in Greece, among the most important of which are the followings:

  • if his/her permanent home or center of vital interest is in Greece;
  • if his/her habitual adobe is in Greece, by the meaning that he/she lives in Greece for a period of more than 183 days during the fiscal year, which coincides with the calendar year. It is not necessary for an individual to stay in Greece for 183 consecutive days in order to be considered as a Greek tax resident. After said threshold has been transcended the individual is considered as being a tax resident in Greece as from his first day of the 183-period.

In case of a conflict as regards the residency status of an individual who might be considered as a tax resident in Greece and also in another country (i.e. “dual residency”), the solution can be given through double tax treaties that Greece has signed with other countries (for the moment up to 56 double tax treaties have been signed by Greece). Our office guarantees reliable solutions to your affairs. We provide solutions on issues such as:

• Taxation
• Inheritance
• Tax Property management

Non-Greek tax individuals are taxable in Greece only on their Greek-source income.