Greece Releases Expanded Tax Guide for Citizens Living Abroad
Some information for our Greek Clients
Greece has released an expanded and practical tax guide aimed at citizens who live permanently outside the country yet continue to maintain financial or legal obligations at home. The Independent Authority for Public Revenue (IAPR – AADE) issued the guide in response to long-standing concerns raised by expatriates. The initiative reflects Greece’s broader transition toward a digital first public administration.
The new guide aims to reduce uncertainty, improve compliance, and simplify procedures that previously required physical presence at local tax offices. As a result, members of the Greek diaspora can now manage most tax related matters remotely.
Greece introduces new tax guide for citizens abroad
The updated tax guide explains how Greeks living overseas can register with the national tax system and gain access to key digital platforms. Citizens may now obtain a tax identification number (TIN) along with TAXISnet credentials (credentials for the Greek digital tax system) entirely from abroad.
Moreover, identity verification takes place through secure video calls. Applicants thus no longer need to travel to Greece or visit a tax office in person. Those who do prefer professional assistance may, however, appoint a tax representative in Greece through a power of attorney and written acceptance.
Greece’s tax guide explains registration and residency rules
In addition to registration, the guide places strong emphasis on tax residency status. Greeks who reside permanently abroad can transfer their tax residency outside Greece by submitting an electronic application together with Form D210. Once the authorities approve the request, Greece no longer treats the individual as a domestic tax resident. Therefore, the person does not need to declare worldwide income in Greece.
The guide makes an important distinction regarding sources of income. Income earned in Greece continues to create reporting and tax obligations. For example, rental income, pensions, interest, dividends, royalties, and occasional work performed in Greece remain taxable. By contrast, owning property that generates no income or possessing an inactive private vehicle does not, by itself, require the filing of a tax return.
Preventing double taxation
The guide also emphasizes the importance of international double taxation agreements. Greeks earning income abroad who wish to avoid being taxed twice must provide a Tax Residency Certificate from their country of residence.
Depending on the relevant treaty, Greece either exempts the foreign income from domestic taxation or applies tax credits for taxes already paid abroad. In this way, the guide helps taxpayers minimize unnecessary financial burdens while staying fully compliant.
Special tax regimes for returnees and investors
The guide also outlines special tax regimes aimed at encouraging return migration and investment. Pensioners who transfer their tax residency to Greece may benefit from a flat seven percent tax rate on foreign-sourced income.
Similarly, employees relocating to Greece for the first time can apply for reduced taxation for up to seven years. Investors may also qualify for alternative lump-sum tax arrangements.
Digital services as the primary channel
The guide emphasizes that digital services now serve as the main channel for tax compliance. With a valid Tax Identification Number and TAXISnet credentials, Greeks living abroad can submit declarations, update personal information, manage property records, monitor liabilities, and make payments online. For those who find digital systems challenging, appointing a tax representative remains a practical and reliable option.
See the detailed tax guide here
