Greece’s Independent Authority for Public Revenue (AADE) has introduced a new digital process
Greece’s Independent Authority for Public Revenue (AADE) has introduced a new digital process allowing individuals who transfer their tax residence to Greece to apply online for the country’s special income tax regime. The system, available from Friday, October 3, aims to simplify applications and accelerate decisions.
The regime applies to income from both salaried employment, as well as from business activity arising in Greece, as outlined in Article 5C of the Greek Income Tax Code (ITC).
Application deadlines
The timing of an individual’s employment start, or business activity determines the deadline for application:
- If employment or business activity begins up to July 2, the application can be submitted by the end of the same year for inclusion in that year’s special regime. Applications filed the following year will apply to the next tax year.
- If employment or business activity begins after July 2, the application must be filed by the end of the following year, with eligibility starting the year after commencement.
Eligibility conditions
Applicants must meet the following criteria:
- They must not have been tax residents of Greece for five out of the previous six years.
- They must transfer their tax residence from an EU or EEA member state, or from a country with which Greece has an
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