Change of tax residence

If you have left Greece but the tax authority (AADE) still has you as a Greek tax resident, you may be taxed here on all your income, including what you earn abroad. A change of tax residence fixes that, and we handle it from start to finish.

When you are a Greek tax resident

As a rule, you are a Greek tax resident if any of the following applies:

• your permanent or main home is in Greece,
• the centre of your vital interests is here, meaning family, work or property,
• you stay in Greece for more than 183 days in any 12-month period.

If you meet the criteria of both Greece and the country where you live, the double tax treaty between the two countries decides which one prevails.

Why it matters

• As a Greek resident you are taxed here on your worldwide income.
• As a non-resident you are taxed in Greece only on income from Greece, for example rent.

Until the change is declared, there is a risk of being asked for tax in both countries, or of having to prove later, with much more effort, where you were living.

How it works

1. We look at your case in a free first meeting: when you left, what you still have in Greece, how your returns have been filed.
2. Documents from the country where you live: we tell you exactly which ones are needed and in what form.
3. We file the change with AADE, with your new address and country of residence.
4. Tax representative, where needed (see Greek tax number and Taxisnet access from abroad).
5. Your next returns are filed as a non-resident (see Greek tax return for non-residents).

The documents

• a tax residence certificate from the tax authority of the country where you live, usually the key document,
• if it has not been issued yet, other evidence, for example an employment contract, a lease or proof of registration with your local authority (such as the German Anmeldung),
• your passport or ID card and your address abroad,
• your tax identification number (TIN) in the country where you live.

If a document is not in Greek, it may need a translation. We tell you at the start.

Left years ago and never declared it?

This is very common. We review the returns you filed as a Greek resident, what that means for you, and whether and how they can be corrected, before taking any step.

Moving back to Greece?

The change works the other way too. People who move their tax residence to Greece to work may be entitled to a 50% reduction of income tax on employment or business income for 7 years (article 5C of the Income Tax Code). Pensioners with foreign pensions can opt for a 7% flat rate (article 5B). We check the conditions and the application deadline.

See also

• Greek tax return for non-residents
• Greek tax number (AFM) and Taxisnet (AADE) access from abroad