Tax Residency in Greece for Expats – Complete Guide

Important tax and legal disclaimer: This page contains general information and is not individual tax, legal, investment or immigration advice. Tax residence depends on the complete facts, the law applicable in the relevant year and, where appropriate, a specific double taxation agreement. A qualified Greek accountant or tax adviser must review tax matters, while a qualified Greek lawyer must review residence, immigration, legal-status and treaty-related legal questions. Foreign-country advice may also be necessary. Our paid tax-residency support: Chalkidiki Real Estate offers paid practical coordination in cooperation with a Greek accountant or tax adviser and a Greek lawyer. Depending on the agreed scope, we can organize an initial fact review, document checklist, AFM and myAADE preparation, communication with professional advisers, tax-residency transfer administration, residence-permit coordination, translations, powers of attorney, tax-residence certificates and related follow-up. Decisions are made by the competent authorities, and we cannot guarantee tax status, approval, a particular tax result or acceptance by a foreign authority.

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Tax Residency in Greece: An Overview

Tax residence is the legal connection used to decide whether Greece generally taxes a person as a resident or only taxes specified Greek-source income. It is not the same as nationality, citizenship, domicile in everyday language, immigration permission, owning a home, holding an AFM, or being registered for healthcare. These matters can be connected, but none should be treated as a complete answer on its own.

Greek tax residents are generally subject to Greek income tax on income arising in Greece and abroad, subject to domestic exemptions, special regimes and double taxation agreements. Non-residents are generally taxed in Greece on Greek-source income. The exact classification of income and the right of each country to tax it require professional review.

The analysis is factual. Authorities can look at where the individual lives, where a spouse and children live, where work is physically performed, where a business is managed, where social and economic life is centred, and how many days are spent in each country. Documents should tell a coherent story rather than being assembled only after a question arises.

Why Tax Residence Matters

A change in tax residence can affect annual returns, advance tax, electronic records, foreign tax credits, reporting of pensions, employment income, business profit, dividends, interest, rent and capital gains. It can also influence how banks, brokers, pension providers and other institutions apply withholding taxes or request self-certification under international information-exchange rules.

Planning before relocation is valuable because the effective date can affect an entire tax year. A poorly timed move may produce overlapping filing duties, cash-flow pressure or uncertainty about which country should issue a residence certificate. It can also affect an employer that has allowed remote work without reviewing Greek payroll, labor or permanent-establishment questions.

Tax residence is equally important for people who believe nothing has changed. Long stays, repeated seasonal presence, a family move or the establishment of a Greek business may alter the facts. Annual review is sensible when the pattern changes.

Greek Domestic Tax-Residence Rules

Under the Greek Income Tax Code, an individual may be treated as a Greek tax resident when the person's permanent or principal residence, habitual abode or centre of vital interests is in Greece. The centre of vital interests refers to personal and economic relationships and requires a broad assessment. Greek diplomatic and similar public-service rules can create additional specific cases.

Separately, presence in Greece exceeding 183 days cumulatively during any twelve-month period can create Greek tax residence from the first day of presence, subject to the statutory exception for certain exclusively private stays. This means that residence is not merely a year-end label. The consequences and the relevant year must be examined with the accountant.

Several tests can point in the same direction, but a person does not necessarily have to satisfy every test. The correct approach is to map the complete facts against domestic law and then examine a treaty if another state also claims residence.

Permanent or Principal Residence

A home available in Greece is relevant, but its weight depends on how it is used and on the wider facts. A long-term leased apartment occupied throughout the year can support residence. A holiday villa used for a few weeks does not automatically create the same result. Ownership alone is therefore neither conclusive proof of residence nor proof of non-residence.

Authorities may consider whether accommodation is continuously available, where household possessions are kept, which address is used with public authorities and financial institutions, and whether the person has another permanent home abroad. Artificial or contradictory address arrangements can weaken a position.

Property buyers should discuss tax residence separately from the purchase transaction. An AFM and E9 property declaration are normally relevant to ownership administration, but an AFM does not by itself make the owner a Greek tax resident.

Habitual Abode

Habitual abode concerns the pattern and regularity of a person's life, not merely a formal registration. Repeated stays, the rhythm of everyday life and the relative time spent in different countries can all matter. A person who divides the year among Greece and other states requires a careful calendar supported by travel evidence.

Day totals are important, yet the qualitative pattern is also relevant when analysing habitual abode or applying a treaty. A recurring eight-month lifestyle in Greece will be difficult to reconcile with a claim that Greece is merely an occasional holiday destination, even if paperwork remains abroad.

Keep travel records contemporaneously. Flight confirmations, ferry tickets, passport movements, card records, utility use and mobile records may become relevant evidence, but no single record should be viewed in isolation.

Centre of Vital Interests

The centre of vital interests is often the most fact-sensitive element. Personal relationships can include the location of a spouse, dependent children, family home, schooling, community activity and social life. Economic relationships can include employment, business activity, company management, professional clients, investments and the place from which assets are managed.

No universal checklist assigns a fixed number of points. A married person living in Greece while the family remains permanently abroad can present a different case from a family that relocates together. Similarly, passive ownership of foreign investments is different from actively managing a foreign company every day from a Greek home office.

The lawyer and tax adviser should review inconsistent factors rather than selecting only favourable facts. A robust analysis explains the complete picture and the reasons one jurisdiction has the closer connection.

The 183-Day Rule in Greece

The widely known rule is that an individual present in Greece for more than 183 days cumulatively during any twelve-month period is considered a Greek tax resident from the first day of presence, subject to a limited exception. The official AADE wording refers to exceeding 183 days, so casual summaries such as “six months” should not replace an exact calendar review.

The rule is not a safe-harbour proving non-residence below the threshold. A person with a permanent home and centre of vital interests in Greece may be resident even without exceeding 183 days. Conversely, treaty provisions may need to resolve simultaneous residence claims.

Remote workers should count workdays, weekends, holidays and incidental days rather than only days during which they opened a laptop. The presence test concerns physical presence, not the purpose of each working day.

How to Count Days in Greece

Create a day-by-day schedule covering at least the relevant twelve-month and tax-year periods. Record arrival and departure dates, countries visited and documentary evidence. Because partial days, travel days and statutory wording can affect the result, the accountant should confirm the calculation method for the specific facts.

Do not rely solely on passport stamps within the Schengen Area. Digital calendars, boarding passes, toll records, accommodation, card payments and other reliable evidence can support the schedule. Retain original files rather than screenshots without context.

A rolling twelve-month test can cross calendar years, whereas income-tax returns are filed for tax years. Both perspectives may matter. The professional review should identify the possible first day of Greek residence and the filing consequences.

Temporary Private-Stay Exception

AADE states that the 183-day criterion does not apply to individuals who stay in Greece exclusively for tourism, medical, therapeutic or other similar private reasons when the stay does not exceed 365 days, including short periods abroad. This is a specific exception, not a general one-year visa for avoiding tax residence.

The word “exclusively” is important. Working remotely, conducting business, managing investments or relocating family life may be inconsistent with an exclusively private purpose. Anyone considering the exception should obtain individual written advice and preserve evidence of purpose and duration.

The exception concerns the presence criterion; other domestic residence factors may still require review. It should never be applied from an online summary alone.

Dual Tax Residence

Dual residence can arise when domestic laws of two countries each classify the same person as resident. For example, Greece may apply its residence rules while the former country continues to treat the individual as resident because a home, family or statutory connection remains there.

Dual domestic residence does not automatically mean every item of income is finally taxed twice. A double taxation agreement may assign treaty residence and allocate taxing rights, while domestic foreign-tax-credit mechanisms can provide relief. However, compliance may still be required in both states.

The exact treaty, protocols and current administrative practice must be checked. Two apparently similar cases can produce different results because the relevant treaties or personal facts differ.

Treaty Tie-Breaker Rules

Many tax treaties use a sequence of tests for an individual resident in both contracting states: permanent home, centre of vital interests, habitual abode and nationality, followed where necessary by mutual agreement between the competent authorities. The actual treaty wording controls and must not be assumed to match a generic model.

The sequence matters. If only one permanent home is available, later tests may not be needed. If homes exist in both states, the closer personal and economic relationships are examined. If that cannot be determined, habitual abode and the remaining tests become relevant.

Treaty residence is not established simply by choosing a preferred country. It requires defensible facts and often residence certificates. Complex or disputed situations should be handled by advisers in both countries.

Worldwide Income of Greek Tax Residents

A Greek tax resident is generally subject to Greek income tax on worldwide income, meaning income from Greek and foreign sources. This can include salaries, freelance profit, pensions, rent, dividends, interest, royalties and capital gains, subject to classification, exemptions, treaties and special regimes.

Worldwide taxation does not mean the same gross amount is always paid twice. Treaties and domestic rules can allocate taxing rights and provide credits. Nevertheless, foreign income may need to be declared in Greece even where tax was withheld abroad or a treaty limits Greek tax.

Collect annual statements from employers, pension funds, banks, brokers, companies and property managers. Foreign documents may need translation or clarification. Currency conversion and timing rules should be handled consistently by the accountant.

Non-Residents with Greek-Source Income

A person who remains tax resident abroad can still have Greek tax obligations. Common examples include rent from Greek property, income from a Greek business, employment physically performed in Greece, certain pensions or investment income, and gains from transactions connected with Greece.

Non-resident status should be correctly reflected in the Greek tax registry. The person may need an AFM, myAADE credentials, a tax representative or contact person, annual returns, E2 rental schedules, E9 property records or other filings depending on activity.

A foreign tax-residence certificate may be required to apply treaty relief. It should be obtained for the correct year and in the form accepted by the relevant payer or authority.

Avoiding Double Taxation

Double taxation agreements are bilateral agreements that distribute taxing rights and provide relief when income or capital is connected with both states. Different articles generally cover employment, business profits, pensions, government service, property income, dividends, interest, royalties and capital gains.

Relief may take the form of an exemption, a foreign tax credit or reduced withholding, depending on the treaty and domestic implementation. A foreign tax credit is usually limited and may require proof that the foreign tax was final and paid. Timing differences can create cash-flow issues even where relief is ultimately available.

The taxpayer should not assume that paying tax first in one country settles the matter. Correct returns, certificates and refund applications may be necessary. Penalties or interest caused by late filings are not automatically relieved by a treaty.

Greek Tax Residence Certificate

AADE provides a digital Tax Residence Certificate in Greek and English for the current or previous year. It can be issued for application of a double taxation agreement or for other purposes and carries a unique issue number, electronic seal and QR-based verification.

The certificate can help a foreign payer apply treaty treatment, support a refund request or demonstrate Greek residence to another authority. It does not replace analysis of the applicable treaty article, beneficial ownership, income classification or any additional form requested abroad.

Before requesting a certificate, the taxpayer's Greek registry and filing position should be correct. A certificate for the wrong year or purpose may not solve the administrative requirement.

AFM, Tax Registry and myAADE

The AFM is the Greek tax identification number. It is commonly needed for property, banking, employment, business, utilities and tax administration. Obtaining an AFM does not itself establish Greek tax residence; residents and non-residents can both have one.

myAADE is the digital portal used for tax-registry requests, returns, certificates, payments and communications. Accurate email, phone, address, identification and representative details are important. Names should match passports and other Greek records.

Our Greek Tax Number – AFM guide explains the process. We provide paid AFM and tax-registry coordination with a Greek accountant.

Moving to Greece and Establishing Tax Residence

Relocation planning should begin before the move. Prepare a full inventory of countries, residences, employment, businesses, pensions, investments, property and family connections. Identify the expected move date and the days already spent in Greece during the preceding months.

The Greek accountant should model ordinary resident taxation and any potentially applicable special regime. The lawyer should review citizenship, residence registration or permit, work rights, family members, property arrangements and powers of attorney. The former country adviser should confirm departure filings and continuing obligations.

After arrival, complete the agreed registry changes, preserve travel evidence, organize Greek bookkeeping or payroll where required and avoid leaving contradictory official addresses across institutions.

Employees Working in Greece

Employees who move to Greece should analyse tax residence, the physical place of work, employer payroll duties, social security and labor law. A foreign employer continuing to pay salary abroad does not necessarily prevent Greek taxation when work is physically performed from Greece.

Treaty employment articles often consider where employment is exercised and contain a 183-day condition together with employer and permanent-establishment tests. All conditions must be reviewed; the treaty employment rule is not the same as domestic tax residence.

Employer approval should be documented before relocation. Greek payroll registration, withholding or employer presence questions may arise. Article 5C may offer an incentive to eligible new residents, but an application and all legal conditions are required.

Remote Workers and Digital Nomads

Remote work is performed where the worker is physically located, even when the employer, clients, servers and bank account are abroad. A person working from a house in Chalkidiki can therefore create Greek personal tax, social-security, payroll or business questions.

A digital-nomad visa or residence permit is an immigration status, not an exemption from Greek tax law. Day count and centre of vital interests must be reviewed independently. Non-EU and EU citizens may follow different immigration paths but face the same need for tax analysis.

The employer may need advice regarding permanent establishment, corporate tax, payroll and employment compliance. The employee should not promise the employer that there is no risk based solely on a short internet article.

Freelancers and Self-Employed Professionals

A freelancer residing and working in Greece may need Greek business commencement, appropriate KAD activity codes, invoicing, electronic records, VAT analysis, myDATA reporting and e-EFKA social-security registration. Foreign customers do not automatically convert the activity into foreign-source income.

The accountant should review whether an individual business, Greek IKE or another structure is appropriate. A foreign company owned by the freelancer may create management, salary, dividend, controlled-entity or permanent-establishment questions and needs cross-border advice.

See our Starting a Business in Greece guide. Our paid service coordinates establishment with a Greek accountant and lawyer from initial consultation through registration.

Company Owners and Directors

Personal tax residence and company tax residence are different questions. A shareholder can become Greek resident while owning a foreign company, and the place from which directors make decisions can also affect the company's tax position.

Salary, director fees, dividends, shareholder loans, benefits and distributions require correct classification. A double taxation agreement may contain separate provisions for director fees and dividends. Social-security treatment may not follow the income-tax result.

Business owners should obtain coordinated Greek and foreign advice before moving management activity, signing authority or staff functions to Greece. Corporate restructuring after the move may be more expensive than advance planning.

Pensioners and Retirees

Retirees moving to Greece should review the tax treatment of every pension. Private occupational pensions, statutory social-security pensions, government-service pensions, annuities and lump sums can be treated differently under a treaty.

Article 5B offers an alternative regime for qualifying recipients of foreign pensions who transfer tax residence to Greece. Eligibility, country requirements, previous non-residence, deadlines, duration and covered income must be verified under current law. The regime is not automatically applied by moving.

Retirement planning should also cover healthcare, S1 registration where applicable, inheritance, property, banking and long-term care. See our Retiring in Greece guide.

Your local contact in Chalkidiki

Get in Touch with Hans-Jürgen Bahner

Are you planning to relocate, work, retire, invest or spend substantial time in Greece and need tax-residency coordination with qualified local advisers? Contact me directly by phone, WhatsApp or email.

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Personal relocation, property and professional-coordination support for international clients in Chalkidiki and throughout Greece.

Greek Property Owners

Buying property in Greece normally requires an AFM and creates property-related obligations such as E9 registration and ENFIA. Rental activity can create income-tax and short-term-rental duties. None of these facts alone proves that the owner is a Greek tax resident.

However, a home that is permanently available, substantial presence and relocation of family or business life can contribute to residence. Owners should distinguish a genuine holiday property from a principal home through both conduct and records.

If the property is rented, the owner should coordinate leases, platform registrations, income declarations, expenses and property management. Our Property Management in Chalkidiki service can support the practical property side.

Golden Visa Holders and Tax Residence

A Greek Golden Visa provides residence rights based on a qualifying investment but does not automatically make the holder a Greek tax resident. The residence permit and tax-residence tests are legally distinct.

A holder who spends extensive time in Greece, establishes a permanent home or moves the centre of vital interests may nevertheless become resident under ordinary rules. Conversely, a person who visits briefly and retains life abroad may remain non-resident, subject to individual facts and foreign law.

Tax planning should be completed before changing travel patterns or relocating family. See our Golden Visa Greece guide for residence and property information.

Couples, Families and Split Households

Family location is highly relevant to the centre of vital interests. If one spouse moves first while the other spouse and children remain abroad, the tax analysis may differ from a full family relocation. Schooling, housing and the expected duration of separation matter.

Spouses can have different factual tax residences, although filing and registry rules require professional handling. Marriage does not automatically eliminate the need to analyse each individual. Dependants and joint assets can create additional reporting issues.

Before moving children or signing a long lease, families should assess residence dates, healthcare, employment, school and foreign-country departure rules together rather than as isolated projects.

Foreign Bank Accounts, Investments and Assets

New Greek residents should prepare a structured inventory of foreign bank accounts, brokerage portfolios, pensions, companies, trusts, foundations, crypto-assets, property, loans and beneficial interests. The purpose is accurate advice, not an assumption that every asset produces immediate tax.

Financial institutions exchange tax-residence information under international frameworks and request self-certification. Provide accurate tax identification numbers and update residency when required. Conflicting declarations across banks can trigger questions.

Asset ownership structures may have different Greek classifications from those used abroad. Trusts, transparent entities, foreign life-insurance wrappers and closely held companies need specialist review before distributions or restructurings.

Common Types of Foreign Income

The table is a planning aid only. The accountant must classify each amount under Greek law and the applicable treaty.

Article 5A: Alternative Taxation for Qualifying Investors

Article 5A provides an alternative taxation framework for qualifying high-net-worth individuals who transfer tax residence to Greece and meet the statutory conditions, including relevant prior non-residence and investment requirements. It concerns specified foreign-source income and has a defined duration.

This regime is sometimes described as the Greek non-dom regime, but marketing shorthand should not replace the law. Greek-source income, investment execution, family extensions, deadlines and annual payments require exact review.

A substantial pre-application analysis is essential. The advisers should compare ordinary taxation with Article 5A, confirm qualifying investments and coordinate evidence. Neither property purchase nor wealth automatically guarantees approval.

Article 5B: Alternative Taxation for Foreign Pensioners

Article 5B is intended for eligible recipients of foreign pensions transferring tax residence to Greece. The official framework provides an alternative method for taxing covered foreign income, subject to statutory conditions, qualifying prior residence, deadlines and annual compliance.

The existence of a foreign pension is necessary but may not be sufficient. The former country, applicable cooperation framework, pension documentation and previous years of non-residence must be checked. Greek-source income remains subject to the relevant rules.

Applicants should compare the regime with ordinary treaty taxation, especially when government pensions, rental income, dividends or significant capital gains are involved. The lowest headline percentage is not always the only decision factor.

Article 5C: Incentive for Employment or Business Activity

Article 5C offers a special tax treatment for qualifying individuals who transfer tax residence to Greece and earn eligible income from employment or individual business activity in Greece. Current conditions include prior non-residence, transfer from an eligible jurisdiction, work or business requirements and a commitment regarding the period of stay.

The incentive must be applied for and approved. It does not automatically apply because a person starts a job or sole proprietorship. Deadlines and commencement dates can affect the first eligible year.

Employers, employees and freelancers should align the application with payroll, business commencement and residence records. The accountant must confirm eligible income and annual filing treatment.

Tax Residence and Social Security Are Different

Income-tax residence does not by itself determine social-security coverage. EU coordination generally applies the legislation of one country based on work pattern, employment, posting and residence, while non-EU situations depend on Greek law and any bilateral agreement.

A person can be Greek tax resident while temporarily remaining insured elsewhere under a valid A1, or can owe Greek social contributions without having resolved all tax-residency questions. Each outcome requires its own evidence.

Remote workers and multi-state employees should obtain a formal social-security determination rather than relying on tax advice alone. Healthcare access and contributions can depend on that result.

Tax Residence and Immigration Status Are Different

A residence permit authorizes residence under immigration law; tax residence determines a fiscal relationship. A person can hold a Golden Visa without becoming tax resident, while another person can become tax resident through facts even if immigration compliance is incomplete.

EU registration certificates, digital-nomad permits, financially independent person permits, family permits and Golden Visas have different conditions. None should be advertised as a tax exemption unless the tax law expressly provides one.

Our lawyer coordinates immigration and legal matters while the accountant handles tax registration and filings. Joint review prevents contradictory dates, addresses or explanations.

Leaving Greece and Transferring Tax Residence Abroad

Leaving physically does not automatically update the Greek tax registry. AADE provides a formal procedure for Greek residents transferring tax residence abroad, with an application deadline generally in March of the year following departure and supporting documentation submitted under the applicable timetable.

The person may need proof of foreign residence, evidence of work or home abroad and appointment of a Greek tax representative where required. Continuing Greek property or income obligations remain even after non-resident status is accepted.

Plan departure before the move, preserve proof from the new country and do not miss deadlines. The competent office decides the request, and complex cases can require additional documents or challenge procedures.

Documents and Evidence for Tax-Residence Review

Official translation, apostille or legalization may be required. Requirements vary by authority, treaty, country and purpose.

Recommended Tax-Residency Timeline

Three to six months before moving

Map days, income, assets, family, homes and work. Obtain preliminary Greek and foreign advice. Compare ordinary taxation with any special regime and review the intended move date.

Before arrival

Prepare identification, certificates, translations, AFM or power of attorney, employment or business structure and the foreign departure process. Secure employer authorization where relevant.

First weeks in Greece

Complete residence and tax-registry steps in the correct sequence, activate myAADE access, organize bookkeeping or payroll and preserve all arrival evidence.

During the year

Maintain the travel calendar, collect foreign-income statements, notify financial institutions correctly and review any major change such as marriage, new employment, property sale or company distribution.

Before filing

Provide the accountant with complete Greek and foreign information early. Confirm treaty claims, foreign taxes and certificates rather than waiting until the deadline.

Common Tax-Residency Mistakes

• Assuming fewer than 183 days automatically means non-residence.
• Confusing an AFM, residence permit or property deed with tax residence.
• Ignoring the location of spouse, children and everyday life.
• Working remotely from Greece without employer or tax review.
• Applying a treaty employment rule as if it were the domestic residence rule.
• Failing to declare foreign income because tax was already paid abroad.
• Using the wrong year's tax-residence certificate.
• Missing special-regime application deadlines.
• Leaving Greece without completing the formal registry-transfer procedure.
• Giving inconsistent tax-residence declarations to banks.
• Relying on advice designed for another nationality or treaty.
• Expecting a property agent to replace a licensed tax adviser or lawyer.

Most problems become more expensive after deadlines pass. Early, coordinated advice is therefore a practical risk-management measure.

Our Paid Tax-Residency Support in Greece

Chalkidiki Real Estate provides a coordinated point of contact for international clients who need practical support around a move to Greece. We work with a qualified Greek accountant or tax adviser for tax analysis, registration and filings and with a qualified Greek lawyer for immigration, legal documents and representation matters.

The service can include intake and issue mapping, adviser coordination, document checklists, AFM and myAADE administration, appointment planning, certified-translation coordination, powers of attorney, tax-residence transfer requests, certificates, special-regime application support and follow-up with the competent professional or authority.

We do not independently issue legal opinions or tax advice, submit inaccurate information, guarantee approval, hide foreign income, create artificial residence evidence or promise a tax saving. The client remains responsible for complete and truthful information and for approving professional advice and filings.

How Our Coordination Process Works

1. Initial consultation: We discuss the planned move, countries, family, work, property and desired support.
2. Professional allocation: Tax questions go to the accountant or tax adviser; legal and immigration questions go to the lawyer.
3. Fact and document checklist: You receive a tailored list rather than a generic package.
4. Written scope and fee: We confirm tasks, exclusions, third-party fees and payment before paid work begins.
5. Analysis and planning: Advisers identify residence risks, treaty issues, deadlines and next steps.
6. Preparation: Documents, translations, authorizations and registry details are organized.
7. Submission or appointments: The authorized professional submits eligible requests or supports attendance.
8. Follow-up: We track responses, relay additional requirements and keep the client informed.
9. Handover: The client receives relevant confirmations and a list of ongoing obligations.

The sequence can change depending on nationality, existing AFM, residence category, timing, foreign documents and complexity.

Fees, Third-Party Costs and Scope

This is a paid service. Fees depend on complexity, countries involved, income sources, special-regime analysis, document condition, representation, translations and the number of family members or entities. A straightforward registry action is different from a dual-residence or business-owner case.

Before work begins, we provide or coordinate a scope and fee proposal. Accountant, lawyer, translator, notary, courier, authority and foreign-adviser charges may be separate unless expressly included. Free initial contact does not mean the professional analysis and implementation are free.

Additional work is agreed when new facts arise. Transparent scope protects both the client and the professionals and prevents unrealistic assumptions about unlimited representation.

Practical Tax-Residency Checklist

• Define the intended arrival or departure date.
• Prepare a travel calendar covering every relevant country.
• List all available homes and how each is used.
• Record where spouse, children and dependants live.
• Identify where employment is physically performed.
• List businesses, directorships and signing authority.
• List worldwide income and expected transactions.
• Collect foreign tax returns and residence certificates.
• Check the applicable double taxation agreement.
• Compare ordinary taxation and potential 5A, 5B or 5C eligibility.
• Review social-security coverage separately.
• Review visa or residence permission separately.
• Obtain or update AFM and myAADE details.
• Align addresses used with banks and institutions.
• Set reminders for application and return deadlines.
• Keep written advice and submission confirmations.

Official AADE Sources and Important Notice

Tax residence is fact-specific. Day counts are important, but permanent or principal residence, habitual abode, personal and economic relations, treaty rules and the nature of each income stream can also matter. Obtain a written assessment from a qualified Greek tax adviser before acting.

• AADE – Tax Residence for Natural Persons
• AADE – Greece’s Double Taxation Agreements
• AADE – Greek-Source Income of Non-Residents
• AADE – Digital Tax Residence Certificate

Tax notice: This guide provides general information only and is not individualized tax, legal, accounting, social-security or investment advice. Tax treaty outcomes depend on the applicable treaty and the person’s complete facts.