Introduction: Avoiding Taxation in Two Countries

If you’re a foreigner living in or earning income from Greece, you may worry about being taxed twice — once in Greece and once in your home country.

Luckily, Greece has signed Double Taxation Treaties (DTTs) with over 60 countries, designed to prevent double taxation and clarify which country has the primary right to tax specific income.

In this guide, we’ll explain:

• How DTTs work

• Which countries have agreements with Greece

• How to use them to your benefit

• Why proper legal structure and filings are essential

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📜 What Are Double Taxation Treaties (DTTs)?

DTTs are bilateral agreements between two countries. They:

✅ Avoid double taxation on the same income
✅ Prevent tax evasion
✅ Allocate taxing rights between countries
✅ Allow tax relief or exemption in one country
✅ Ensure non-discriminatory treatment of foreigners

Greece applies these treaties under its domestic tax law and via the AADE (Independent Authority for Public Revenue).

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🌐 Which Countries Have DTTs with Greece?

As of now, Greece has DTTs with 60+ countries, including:

• 🇺🇸 United States

• 🇬🇧 United Kingdom

• 🇨🇦 Canada

• 🇦🇺 Australia

• 🇫🇷 France

• 🇩🇪 Germany

• 🇮🇹 Italy

• 🇧🇷 Brazil

• 🇦🇪 United Arab Emirates

• 🇨🇳 China

• 🇷🇺 Russia

• 🇮🇳 India

• 🇸🇬 Singapore

• 🇿🇦 South Africa

• 🇪🇸 Spain

• 🇸🇪 Sweden

• 🇧🇪 Belgium

• 🇳🇱 Netherlands

• 🇳🇴 Norway

• 🇨🇭 Switzerland

✅ Full list here: AADE DTT List (official site)

If your country doesn’t have a DTT with Greece, global income may be taxed twice unless local exemptions apply.

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🧾 What Kinds of Income Are Covered?

Typical income types covered under DTTs:

Each treaty has specific clauses, so personalized review is critical.

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⚖️ How to Use a DTT in Practice

To avoid double taxation in Greece:

1. Become Greek tax resident

2. Check if your home country has a DTT with Greece

3. Determine how your income is classified (salary, pension, dividends, etc.)

4. Submit a tax residency certificate from your home country (if required)

5. Apply the DTT when filing your Greek tax return

6. If you paid tax abroad, use foreign tax credit or exemption mechanisms

💡 Some tax treaties require advance rulings or special filings — we manage this for you.

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🧑‍🏫 Example: Pension Income from the UK

Anna, a British retiree, becomes Greek tax resident under the 7% pensioner regime. She receives:

• UK state pension

• Private pension

• Greek bank interest

🧾 Under the Greece–UK DTT, pensions are taxable only in the country of residence.

→ So Greece has taxing rights, and Anna pays just 7% under the special regime. The UK has no right to tax the pension again.

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🧑‍💼 Example: Dividends from US Stocks

John, a US citizen living in Greece, owns US-listed stocks.

• The US withholds 15% on dividends by default

• Under the Greece–US DTT, the withholding stays at 15%

• John declares the income in Greece

• Greece allows a foreign tax credit for the US tax already paid

→ John avoids double taxation, but must file with both countries.

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📆 When & Where to File

If you claim tax relief under a DTT:

• You must file the relevant income declaration in Greece

• Often you’ll need to submit Form D1 or D2 (depending on the income type)

• You may be asked to provide a residency certificate from the other country

• For pensions, dividends, or royalties, withholding tax refunds may require separate forms

Borderless Lawyers prepares and files these on your behalf — including translations, apostilles, and follow-ups.

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❗ Common Mistakes to Avoid

• ❌ Assuming a DTT means you pay no tax at all

• ❌ Failing to submit residency certificates or correct forms

• ❌ Not declaring foreign income in Greece

• ❌ Double-dipping tax credits

• ❌ Believing DTT rules apply without Greek tax residency

✅ We help you apply the correct rules, maximize deductions, and stay fully compliant.

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🧑‍💼 How Borderless Lawyers Helps

We support foreign individuals and businesses by:

✅ Identifying applicable tax treaties
✅ Reviewing residency tie-breaker rules
✅ Filing foreign income under DTT provisions
✅ Handling double-tax relief
✅ Submitting refund applications for withholding tax
✅ Providing POA-based full tax representation

Whether you’re working, retiring, or investing in Greece, we make sure you don’t pay more tax than necessary.

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❓ FAQ – Greece Double Taxation Treaties

Q: Can I avoid Greek tax on my foreign pension with a treaty?
A: Yes, many DTTs allocate pension taxing rights to your country of residence — and you may benefit from Greece’s 7% pensioner regime.

Q: What happens if both countries claim taxing rights?
A: The DTT tie-breaker rules apply — we help resolve the conflict.

Q: I paid tax abroad — can I avoid paying it again in Greece?
A: Often yes, through a foreign tax credit on your Greek return.

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🇬🇷 Avoid Double Taxation with the Right Legal Advice

Tax treaties are powerful tools — but only if used correctly. With 60+ treaties and varying rules, getting it wrong could cost you thousands.

👉 Contact Borderless Lawyers to review your treaty eligibility and optimize your international tax situation in Greece.