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en Taxpayers who move permanently outside Greece and meet the requirements to apply for a change of tax residence must submit the relevant application in order to become residents abroad.
Greek tax residents are subject to income tax on their worldwide income. Whether imported into Greece or not. If tax has already been paid outside Greece on foreign source income, it can be reduced up to the amount of tax paid in Greece at the same time. Foreign residents are taxed only on income from a Greek source.
In the case of income from a Greek source, taxpayers who apply for a change of tax residence and have submitted the required forms in due time must submit their income tax return no later than the end of the year following the year to which the application relates (i.e. no later than 31 December).
For the taxation of income of non-residents, the tax rates applicable to the income of Greek tax residents apply.
There is no tax credit for foreign residents unless they are tax residents of the European Union or the European Economic Area (Iceland, Liechtenstein and Norway) and more than 90% of their worldwide income comes from a Greek source or they can prove that their taxable income is so low that they should be entitled to a tax credit.
Deadline for applying for change of tax residence
Taxpayers wishing to transfer their tax residence abroad must submit, no later than the last working day of the first ten days of March of the tax year following the tax year of departure, to the register of the tax office to which they belong the forms M0-M1-M7 and appoint their tax representative in Greece, with a certified signature (or with the Hague Apostille stamp if the certificate has been drawn up abroad). At the same time, if available, they must also submit the relevant documents as described in POL.1201/6-12-2017.
Supporting documents for the application for change of tax residence
Natural persons must submit, no later than the last working day of the first ten days of September of the tax year following the tax year of departure, to the competent department of the Tax Office:
A certificate of tax residence from the competent tax authority of the State where he/she declares himself/herself a tax resident, showing that he/she is a tax resident of that State.
If the taxpayer is established in a state with which there is a Double Income Tax Avoidance Convention (hereinafter referred to as the DTAA), the taxpayer may submit, instead of the certificate, the prescribed Application for the Application of the DTAA in which the certificate of tax residence is incorporated (bilingual forms) or
The certificate of tax residence should clearly indicate the use or period of time to which it relates. In the case of spouses, the tax residence certificate must be issued for both spouses.
In applications for the application of the double taxation convention the field “the income payer” shall indicate income that exists in Greece.
In case the competent tax authority does not provide for the issuance of the above, a copy of the income tax return clearance or, in the absence of a clearance, a copy of the relevant income tax return submitted in the other State as a tax resident of that State.
If it is not possible to present some of the above documents (under 1. or 2.), because it is proven that the foreign tax authority does not issue them, then a certificate from any other public or municipal or other recognized authority is required, which will prove the permanent and stable establishment of this person in the other state.
In addition, the taxpayer must, where applicable, provide the following:
Documents proving the date of departure and establishment in the country where he/she declares to be a resident, in order to establish that he/she has completed at least 183 days in that country within a certain tax year, i.e. the year preceding the one in which the request for change is made.
Certificate from the municipality
Certificate from an insurance institution
Employment contract
Residential tenancy agreement and bills covering a period of more than half the time within the same calendar year
Certificates from schools attended by the children
Any other document proving residence
Any other document may be provided as long as it is presumed that the residence exceeds 183 days in the same calendar year.Instead of the above additional documents, the taxpayer may submit a certificate of tax residency stating that he/she is a resident of the two (2) previous years from the year in which the change request is submitted.
In particular, if one of the spouses or cohabiting partners applies for a change of tax residence while the other remains a tax resident of Greece, in addition to the above documents, the following documents must be submitted in addition and cumulatively, which show that the applicant for the change is indeed outside Greece and has organised his/her life abroad in a permanent or permanent manner:
evidence of his/her employment abroad, proving the permanent or long-term nature of the employment,
evidence of the existence of a bank account abroad,
evidence of the existence of a private or rented residence and utility bills abroad; and
evidence of having obtained a tax, insurance or equivalent registration abroad (e.g. social security number)In countries that have signed the Hague Convention (Apostille), public documents must be marked with the relevant notation, otherwise a consular visa is required.
Tax residence certificates issued by the tax authorities of the USA and Turkey are excluded from the procedure, as well as applications for the application of double tax treaties.
The procedure for the validation of documents with the Apostille seal also excludes documents originating from the countries (Austria, Spain, France, Italy, Luxembourg, the Netherlands, Portugal, Turkey, Poland, Spain and France), as they have signed a document validation exemption convention with Greece. However, they must be dated, signed and, where appropriate, stamped by the competent authority of the issuing State.
Special provisions govern the APPLICATIONS FOR THE APPLICATION OF THE CMAA with the USA, TURKEY and MOLDOVA as described in POL.1107/5.4.1999, POL.1092/23.6.2005, POL.1210/15.9.2015 respectively for each state.
Note. For example, while China is now an international destination with many economic migrants, it has not signed the Hague Convention (except for Hong Kong and Macau province) and therefore the person concerned should contact the Greek consulate there. A similar situation is the case in Canada where the person concerned must validate the Canadian documents either at the Department of Foreign Affairs in Canada or through the Embassy in Greece.
Also, for the documents provided, an official translation into Greek is required after they have received Apostille.
Furthermore, a photocopy of the taxpayer’s identity card and an authorisation designating the tax representative, which must be submitted by both spouses, are required to be presented to the tax office.
The Tax Office is obliged to decide on the tax residence of the above-mentioned individuals within two months of the date of submission of the supporting documents.
