el 
en Tax Representative
What is it?
What is a tax representative for a foreign resident?
What does it do?
What can the tax representative do for a foreign resident?
Why do you need it?
How can it help you with your tax obligations?
Consular Authorities
Principles for Validation of Entries
Consular Authorities
Address:
2217, Massachusetts Avenue N.W. Washington DC 20008
United States of America
Tel: +1202 9391300
Tel.: +1202 9391324
Email: [email protected]
Information
Principles for Validation of Entries
– WASHINGTON
Authentication Officer, Acting Authentication Officer and Assistant Authentication Officer, United States Department of State:
518 23rd Street NW
WASHINGTON, DC 20520
United States of America
Phone: +1 (202) 485-8000
– NEW YORK
Secretary of State; Executive Deputy Secretary of State; any Deputy Secretary of State? any Special Deputy Secretary of State
– NORTH CAROLINA
Secretary of State; Deputy Secretary of State
e-Register
I am a Resident Foreign
I want to become Resident Abroad
Change of Tax Residence
Conditions
What conditions must be met to become a tax resident abroad?
Procedure
What is the procedure to become a tax resident abroad?
Justifications
What supporting documents are necessary for a change of tax residence?
To apply for your tax residence certificate go to the IRS page
Mail Address
The mailing address and method of submitting the documents depends on how the applicant pays the fee.
Payment by check or money order The payment receipt, Form 8802, and any other attached files are sent in one of the following ways:
Internal Revenue Service
P.O. Box 71052
Philadelphia, PA 19176-6052
USA
by private delivery to the address
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5002
Electronic payment
After the e-confirmation number is entered on page 1 of Form 8802, Form 8802 and all required attachments are sent in the following ways:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
by private shipment
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5002
Specifically for the U.S. apply:
US Entities will submit:
“Application for the implementation of the Convention between Greece and the USA” (in Greek and English) completed, signed and sealed by the said Legal Entities
Certificate of Tax Residence (form 6166), which will have been issued by the relevant US tax authority:
DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE PHILADELPHIA, PA 19255
certifying that the US Entity, beneficiary of the relevant income:
“….is a U.S. corporation for the purposes of the Greece – USA Double Taxation Convention”.
(Translation): “…is a US company for the purposes of the Double Taxation Convention between Greece and the US”.
Natural Persons shall submit:
The “APPLICATION” mentioned in the case above, completed and signed.
Certificate of Tax Residence (form 6166), which will have been issued by the above mentioned Tax Authority of the USA, with which it will be certified that the Natural Person, beneficiary of the relevant income “…is a resident of the USA for the purposes of the Greece – USA Double Taxation Convention”.
(Translation): “…is a resident of the USA for the purposes of the Double Taxation Agreement between Greece and the USA”.
Regarding the above, the following should be noted:
– The “REQUEST” application form of the Contracts consists of two copies, which you can reproduce. One copy is submitted to the competent DOU and the other will remain with the foreign Tax Authority.
– The Tax Residence certificate is not included in the above forms. This will be submitted on a separate US Treasury form (Form 6166), which must bear the US emblem in a watermark.