Special topics

Sticky

5C Tax Regime – Special regime of taxation for income from employment and business activity earned in Greece by individuals who transfer their tax residence to Greece

Posted by Niki Plyta

[vc_row triangle_shape="no"][vc_column][vc_column_text css=""] Article 5C of Law 4172/2013 - Income Tax Code (“ITC”) provides for a special tax regime for income from employment and business activity earned in Greece by individuals who transfer their tax residence to Greece. Special regime of taxation The individual who will be subject to the 5C tax regime shall be exempt from income tax and special solidarity contribution of article 43A (for the tax years that was in effect) for 50% of the income from employment and business activity earned in Greece within the tax year, for a maximum period of seven (7) consecutive tax years. Moreover, the individual...

21 Jan 2026

Sticky

UK to Greece Parental Cash Gifts: Greek Tax Treatment

Posted by Niki Plyta

[vc_row triangle_shape="no"][vc_column][vc_column_text css=""] Α. Parental donations/gifts The legal framework applicable to parental donations/gifts includes the provisions of Articles 53 - 115 of Law 5219/2025 which amended and codified the above Code, with effect from July 18, 2025, and onwards. Further, it should be noted that in 1966, the OECD prepared a Model Convention for the Avoidance of Double Taxation on Property, Inheritances, and Gifts. Greece has concluded agreements: on the taxation of inheritances with Germany, Spain, the USA, and Italy, and on the taxation of gifts only with Finland. Therefore, in the case of gifts, since Greece has an agreement only with Finland,...

17 Dec 2025

Sticky

Practical guide to the preferential tax regimes available for individuals moving their tax residency to Greece

[vc_row triangle_shape="no"][vc_column][vc_column_text css=""] Since the end of 2019, Greece was added to the list of countries that have enacted favorable tax regimes designed to attract individuals to move their tax residence in the country. These regimes are (i) the non-dom tax regime, (ii) the pensioner regime, and (iii) the employee and self-employed regime, known as 5A, 5B and 5C regimes respectively, as per the corresponding articles of the Income Tax Code by which they were introduced. This article provides an overview of the most important features of each of them, considering the most recent amendments and administrative interpretations since their enactment. 5A...

15 Dec 2025

Sticky

Alternative taxation method for recipients of pension income who transfer their tax residency in Greece – procedure and documentation

[vc_row triangle_shape="no"][vc_column][vc_column_text css=""] Article 5B of Law 4172/2013 states that an individual who receives foreign pension (“foreign pensioner”) and who transfers their tax residence to Greece is subject to an alternative taxation method for income generated abroad. More specifically, they pay a flat rate tax for each tax year at a rate of 7% for all income (including capital gains) generated abroad. In order to join this scheme, the following conditions must be cumulatively met: the applicant must not have been tax resident in Greece in 5 out of the 6 years prior to the transfer of their tax residence to Greece...

05 Dec 2025

Sticky

The “non-dom” tax regime: Alternative taxation of foreign-source income of individuals transferring their tax residence to Greece – Article 5A of the Greek Income Tax Code

[vc_row triangle_shape="no"][vc_column][vc_column_text css=""] Conditions for inclusion in the regime The provisions of article 5A of Law 4172/2013-Greek Income Tax Code (ITC) provide for an alternative tax regime, commonly known as the “non-dom regime”, according to which a taxpayer individual who transfers his or her tax residence to Greece can be taxed in an alternative manner for income generated abroad (i.e. foreign-source income) , provided all the following conditions are met: a) he or she was not tax resident in Greece during 7 out of the previous 8 years prior to transfer of his or her tax residence to Greece, which is examined based...

24 Oct 2025

Sticky

Golden Visa – Investments in greek entities (articles 97, 98, 99, 100A of Law 5038_2023)

in Immigration Law, Special topics

Golden Visa - Table of permitted investments in Greek entities (articles 97, 98, 99, 100A of Law 5038/2023) FINANCIAL INVESTMENTS Category of investment Minimum investment value Comments - Remarks Contribution of capital to a company which has its registered office or establishment in Greece, for the acquisition of shares in a share capital increase or bonds in the issuance of a bond loan, which are admitted to trading on regulated markets or multilateral trading facilities operating in Greece. €500.000 Article 99 par. 1a of Law 5038/2023 Excludes Portfolio Investment Companies and Real Estate Investment Companies The investment is carried out through an investment intermediary company under Article 4 of...

22 Oct 2025

Sticky

Reacquisition of Greek citizenship by victims of the Holocaust who previously held Greek citizenship (born in Greece before May 9, 1945, and in direct line of descent)

in Immigration Law, Special topics

Greek citizenship is restored or granted to persons of Jewish origin in the following two cases, which presuppose that the person of Jewish origin is or was born in Greece before 9 May 1945. There is no special visa related to this right, neither the application for Greek citizenship gives the right to reside in Greece before the application is accepted. In particular, 1. Citizens of Israel or of other countries of Jewish origin, as evidenced by public documents, who were born in Greece before 9 May 1945 and are still alive, shall be restored to Greek citizenship, provided that they previously...

10 Oct 2025

Sticky

Appointment of a sole director (instead of a Board of Directors) in Greek S.A. companies

in Company Law, Special topics

A significant innovation of Law 4548/2018 is Article 115, which for the first time provides for the possibility of managing a public limited company by a single-member administrative body for small and very small enterprises that do not have shares on the regulated market, instead of the existing institutional framework, which stipulated that the sole administrative body of a public limited company was a board of directors with three-members as a minimum. For the definition of "micro," "small," "medium," and "large" enterprises, the provision of Article 2(k) of Law 4548/2018 refers to the entities of Law 4308/2013 and specifically states that...

23 Sep 2025

Sticky

The factors that will determine the Greek real estate market