Greece Launches Digital Applications for Special Tax Regime

Greece’s Independent Authority for Public Revenue (AADE) has introduced a caller integer 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 authorities applies to income from some salaried employment, arsenic well arsenic from concern enactment arising successful Greece, arsenic outlined successful Article 5C of the Greek Income Tax Code (ITC).

Application deadlines

The timing of an individual’s employment start, oregon concern enactment determines the deadline for application:

• If employment oregon concern enactment begins up to July 2, the exertion tin beryllium submitted by the extremity of the aforesaid year for inclusion successful that year’s special regime. Applications filed the pursuing year will use to the adjacent tax year.
• If employment oregon concern enactment begins aft July 2, the exertion indispensable beryllium filed by the extremity of the pursuing year, with eligibility starting the year aft commencement.

Eligibility conditions

Applicants indispensable conscionable the pursuing criteria:

• They indispensable not person been tax residents of Greece for 5 retired of the erstwhile six years.
• They indispensable transfer their tax residence from an EU oregon EEA subordinate state, oregon from a state with which Greece has an progressive administrative practice statement successful tax matters.

• They indispensable supply services successful Greece successful the discourse of an employment narration with a Greek ineligible entity oregon with a imperishable constitution (PE) of a overseas institution successful Greece, oregon run arsenic self-employed individuals.

• They indispensable perpetrate to residing successful Greece for astatine slightest two years.

Once these conditions are verified, support decisions are issued immediately. If further documents are required, applicants tin upload them digitally for review.

Digital updates and pending cases

According to the latest announcement by AADE, applicants’ idiosyncratic details indispensable beryllium up to date, arsenic they service arsenic authoritative interaction information. Individuals who antecedently applied for inclusion successful the special tax authorities for 2025 via the older level “My Requests” and whose cases stay pending, tin present re-submit done the caller online exertion system to guarantee faster integer processing.