A person is a tax resident of Greece if:
α) Has his/her permanent or principal residence or habitual abode or centre of vital interests (i.e. his/her personal or economic or social ties) in Greece; or
b) Is a consular, diplomatic or civil servant of similar status or a civil servant who has Greek citizenship and serves abroad.
Also, if a natural person is in Greece continuously for a period exceeding one hundred and eighty-three (183) days, including short periods of residence abroad, he/she is considered a Greek tax resident from the first day of his/her presence.
Excluded is a stay of more than 183 days exclusively for tourist, medical, therapeutic or similar private purposes and their stay does not exceed three hundred and sixty-five (365) days.