Obligations towards Greece

  • Foreign Residents submit their Income Tax return to the following tax authorities (D.O.Y.) (tax return online):
    In D.O.Y. Foreign Residents, as long as their representatives or their postal address are subject to income taxation in any D.O.Y. of the region of the Prefecture of Attica.
    In D.O.Y. of the headquarters of the capital of the prefecture of the other regions of the country if their representatives or their postal address are subject to any D.O.Y. of this prefecture. Especially for the Prefecture of Thessaloniki competent D.O.Y. is the Fourth Thessalonians.
    Foreign Residents are exempt from the mandatory registration of AMKA (when confirming their details).
    Residents Abroad appoint a tax representative (invoke) with a power of attorney (with an original signature) or with a power of attorney document, as long as they do not have a postal address in Greece (Article 8 KFD).

The tax representative (respondent) HAS NO responsibility for the fulfillment or non-fulfilment of the taxpayer’s tax obligations. (POL.1283/30-12-2013)

  • Foreign Residents are obliged to submit an income tax return (E1) tax return online when they obtain real income, taxable in any way (eg based on a scale or independently) or exempt, from sources in Greece.
    Conversely, a foreign resident who has e.g. secondary residence/passenger car in Greece or purchases a property/car in Greece, as long as he does not acquire real income in our country, he is not required to submit an income tax return online tax return (POL.1067/2015).
    Foreign Residents are taxed in Greece only on income that arises in Greece and is acquired within a certain tax year.
    Foreign Residents do not provide proof of expenditure, since they are not entitled to the tax reduction resulting from the scale of employees and pensioners (ie they are not tax-free).

Whatever your obligations towards the Greek Tax Authorities are, we can help you.