If you live in Greece or earn income here as a foreigner, you may be concerned about paying tax twice — once in Greece and again in your home country.
The good news: Greece has signed Double Taxation Treaties (DTTs) with over 57 countries to protect you from double taxation on:
✅ Salaries
✅ Pensions
✅ Dividends, interest, and royalties
✅ Business profits
✅ Real estate income
✅ Capital gains
This article explains how DTTs work, how to benefit from them, and how Borderless Lawyers helps you file the correct forms to reduce your tax burden legally.
📜 What Is a Double Taxation Treaty (DTT)?
A Double Taxation Treaty is an agreement between Greece and another country to:
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Prevent the same income from being taxed twice
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Allocate the right to tax income between countries
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Allow for tax credits or exemptions
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Promote cross-border investment and legal certainty
Each treaty defines which country has the primary taxing rights, and what mechanisms are available to eliminate or reduce tax duplication.
🌐 Which Countries Have a DTT with Greece?
As of now, Greece has DTTs with countries including:
🇺🇸 United States
🇬🇧 United Kingdom
🇨🇦 Canada
🇩🇪 Germany
🇫🇷 France
🇮🇹 Italy
🇨🇭 Switzerland
🇳🇱 Netherlands
🇪🇸 Spain
🇧🇷 Brazil
🇦🇷 Argentina
🇲🇽 Mexico
🇯🇵 Japan
🇮🇳 India
🇦🇺 Australia
🇳🇴 Norway
🇸🇪 Sweden
🇧🇪 Belgium
🇵🇹 Portugal
… and many others
🧾 Full list: Greek Ministry of Finance – DTTs
🧮 How DTTs Eliminate Double Taxation
There are two main methods used in treaties:
| Method | Description | Example |
|---|---|---|
| Exemption | Income is taxed only in one country | Foreign pension taxed in Greece, exempt in home country |
| Credit | Income is taxed in both, but one gives a credit for the other’s tax | U.S. dividends taxed in U.S., credit in Greece |
Which method applies depends on:
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Your tax residency
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The source of income
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The treaty terms between Greece and the source country
📋 Example 1: U.S. Citizen Living in Greece
Mark is a U.S. citizen and Greek tax resident. He receives:
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$60,000 U.S. salary
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$5,000 in U.S. dividends
✅ He declares the income in Greece
✅ Greece allows a foreign tax credit for U.S. tax already paid
✅ Dividends are taxed in the U.S. (15%) → Greek credit for that tax
✅ He avoids double taxation completely with correct documentation
📋 Example 2: UK Retiree Using the 7% Pension Regime
Anna, a British citizen, moves to Greece and opts into the 7% flat tax pension regime.
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UK pensions taxed only in Greece, thanks to the UK–Greece DTT
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She pays 7% in Greece on all pension income
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No UK tax is owed — and HMRC acknowledges the treaty
🧾 How to Claim Treaty Benefits in Greece
To benefit from a DTT in Greece, you must:
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Declare all relevant foreign income (Form E1 + D1/D2)
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Submit a Certificate of Tax Residency from your home country
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Submit translated proof of income (pension letters, dividend statements, etc.)
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Calculate and apply the foreign tax credit (if applicable)
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Retain documentation for future audits
We manage every step and ensure treaty benefits are correctly applied.
💡 What Income Types Are Covered by DTTs?
| Income Type | Covered by DTT? |
|---|---|
| Salaries | ✅ |
| Pensions | ✅ |
| Dividends | ✅ |
| Interest | ✅ |
| Royalties | ✅ |
| Business profits | ✅ |
| Real estate income | ✅ |
| Capital gains | ✅ (varies by country) |
❗ Common Mistakes to Avoid
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❌ Not claiming foreign tax credit → double taxation
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❌ Missing tax residency certificate → treaty denied
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❌ Declaring income late → interest & penalties
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❌ Assuming automatic exemption → treaties must be claimed, not assumed
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❌ Not using official translations → filings rejected
✅ We help prevent all of the above through full documentation, translations, and tax representation.
🧑💼 How Borderless Lawyers Helps
We handle:
✅ Tax residency assessment
✅ DTT benefit eligibility review
✅ Collection of foreign income evidence
✅ Tax residency certificates (liaising with your home country)
✅ Greek tax filings (E1, E2, D1/D2)
✅ Full coordination with Greek and foreign tax authorities
🧾 We also help with prior-year corrections and appeals if a DTT benefit was missed.
❓ FAQ – Greece Double Tax Treaties
Q: Can I claim DTT benefits if I’m a dual citizen?
A: Yes — what matters is your tax residency, not citizenship.
Q: Do I need to pay tax in both countries first?
A: No — in most cases, the credit or exemption applies at the filing stage, avoiding double payment.
Q: How often must I provide a tax residency certificate?
A: Annually, for each year you want to claim treaty benefits.
🇬🇷 Avoid Paying Twice — Use Greece’s Tax Treaties
Double taxation is avoidable — if you understand and properly apply Greece’s treaty rules. Let our legal team handle your global income filings with confidence.
👉 Contact Borderless Lawyers for expert tax treaty support and cross-border filing solutions.