Transfer of Tax Residence

We take care of the process of transferring your tax residence abroad

TRANSFER OF TAX RESIDENCE ABROAD

Every Greek taxpayer who leaves abroad and acquires a permanent establishment abroad, (e.g. professional career abroad, departure for personal reasons) should within deadlines declare the transfer of his/her residence address and therefore his/her tax residence to the tax office of his/her jurisdiction and transfer to the tax office responsible for foreign residents (for Attica to the KEFODE, for Thessaloniki to the D’ of Thessaloniki, and for the rest of the region to the first tax office of each law).

A person is a tax resident of another country if he or she has his or her permanent or main residence or habitual abode or centre of vital interests (i.e. personal or economic or social ties) in that country.

Also, if a natural person is in a foreign country continuously for a period exceeding one hundred and eighty-three (183) days, including short periods of stay in Greece, he/she is considered a foreign tax resident from the first day of his/her presence.

For the transfer of tax residence for those who lived abroad for at least 6 months in the tax year under review, the following are required:

  • Submission of the following documents during the period from 1 January to 10 September of the year following the tax year:
    • Completed registration forms,
    • Power of attorney document or authorization with certified signature for the appointment of a tax representative in Greece,
    • VAT number of the tax representative – who must be a resident of Greece,
    • A photocopy of the applicant’s identity card to be transferred to the Tax Administration for Foreign Residents.
    • A Tax Residence Certificate from the country of residence or, if the country does not issue such a certificate, a copy of the tax return from the tax return you have submitted abroad, or a copy of a tax return, or a certificate from a consular or other competent authority.

ATTENTION: All foreign-language documents must bear the Hague Seal (apostille) on the original and an official translation (by a lawyer or notary or the Translation Service of the Ministry of Foreign Affairs).

The process starts in the first quarter of the year following the year of departure abroad and ends in September of the same year with the submission of the Certificate of Tax Residence (or other evidence in lieu of the certificate for countries that do not issue it).

Note that...

…in the case of a retrospective transfer declaration to the tax office of foreign residents, amending declarations are filed from the point in time when it is proven that the taxpayer is a foreign resident.

Also for married couples, the documents are submitted for both spouses.


It is important to confirm with a qualified advisor that all the criteria set by Greek legislation are met in order to allow the transfer of tax residence.

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