Greek Tax Residency Rules for Expats and Investors

🇬🇷 Who Is Considered a Tax Resident in Greece?

Greece considers individuals tax residents if they meet either of the following:

  • Stay in Greece for over 183 days (in any 12-month period)

  • Have their center of vital interests (economic or personal) in Greece

This includes property ownership, family presence, or business activities.


🔁 Tax Residency vs. Domicile

  • Tax Residency impacts where you are taxed

  • Domicile influences inheritance and succession law

You may be tax resident in Greece but domiciled elsewhere—and vice versa.


🌐 Dual Tax Treaties & Relief

Greece has double tax treaties (DTTs) with many countries to:

✅ Avoid double taxation
✅ Define tie-breaker rules for residency
✅ Clarify where pensions and investments are taxed

Examples include treaties with:
France, UK, US, Germany, Canada, Australia, UAE, and more.


🧾 What Tax Residency Means for You

Once you’re a Greek tax resident:

  • You must declare global income

  • Pensions, capital gains, and rental income may be taxable in Greece

  • Reporting obligations include foreign bank accounts and assets


💼 Special Tax Regimes for New Residents

Greece offers favorable tax schemes:

  1. Non-Dom Regime – 100,000 EUR annual flat tax for global income

  2. Pensioner Regime – 7% flat tax for foreign pensioners for up to 15 years

  3. Remote Workers / Digital Nomads – 50% income tax reduction for 7 years (if relocating)


📅 Residency and Exit Planning

Before becoming a resident, or if planning to leave:

  • Coordinate with tax advisors in both countries

  • Time property sales or dividends

  • File correct departure forms (if leaving)


👩‍⚖️ Legal Support by Borderless Lawyers

Our team helps you:

  • Determine if and when you’ll become tax resident

  • Register or de-register with Greek tax authorities

  • Apply for beneficial tax regimes

  • Align global tax strategies for cross-border clients


💬 Don’t Let Tax Surprises Undermine Your Move

With the right planning and legal help, your transition to Greek residency can be tax-smart and smooth.

Let’s navigate it together — talk to a cross-border tax lawyer today.

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