30 Mar 2026

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Taxation of dividends received by a Greek tax resident from the United Kingdom

According to the general rules of Greek law, based on Articles 9, 36 and 40 of the Income Tax Code: If, during the tax year, a taxpayer – natural person who is a tax resident in Greece – earns income abroad, the income tax payable by that taxpayer in respect of that income is reduced by the amount of tax paid abroad on that income. The payment of the tax abroad is proven by the relevant supporting documents. The reduction in income tax provided for may not exceed the amount of tax corresponding to this income in Greece. The term "dividends"...

06 Feb 2026

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Heirs’ Legalization in Greek Banks: Required Supporting Documents

Posted by Niki Plyta

in Civil Law, Special topics

Based on our experience, we have compiled a list of the supporting documents that are usually required by Greek banking institutions for the identification and legalization of natural persons acting as heirs. General Supporting Documents: Special Power of Attorney for heirs residing abroad (in accordance with the form required by the relevant bank); Application for identification/legalization (provided by the relevant bank) police identity card or passport of the heirs; Tax Identification Number (TIN – AFM) of the heirs; Death Certificate of the account holder or holder of negotiable instruments; Certificate of next of kin; Certificate issued by the Court of First...

30 Jan 2026

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Insights – Tax issues faced by foreign persons investing in Greek commercial real estate Vol. 12 No. 5/ 2025

Posted by Angeliki Spyridon

in Tax Law, Special topics

Greece’s diverse real estate market has become an increasingly attractive destination for foreign investment. The Mediterranean climate, rich cultural history, and growing economy make the country particularly appealing to investors looking for residential and commercial properties. Greece’s investment landscape is further enhanced by favorable tax incentives, such as the non-dom tax regime, the tax regime for pensioners, the tax regime for employees and, freelancers, the family office regime, and the Golden Visa program. This article provides a comprehensive overview of the tax landscape for foreign investors, investing in Greek commercial real estate. Outlining the key tax considerations at each stage...

28 Jan 2026

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Certificate of registration for EU citizens residing in Greece

Posted by Niki Plyta

in Immigration Law, Special topics

In order to complete the process of issuing a certificate of registration to an EU citizen residing in Greece as an financially inactive person, the following supporting documents must be submitted to verify the identity, address, financial situation, and insurance coverage of the applicant: Required supporting documents Photographs: Three (3) color photographs measuring 4 x 4 cm. Proof of address: For example: rental agreement, title deed, utility bills, tax clearance certificate, or other official document stating the applicant's residential address in Greece. This proof is used to determine the territorial jurisdiction of the competent police station and to correctly record the applicant's...

23 Jan 2026

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Combined investment for both Golden Visa and Non-dom purposes

Posted by Angeliki Spyridon

in Immigration Law, Special topics

The investments that qualify for both the Greek Non-Dom Tax Regime and the Golden Visa Program are those that meet the minimum thresholds and conditions of each program. Based on current regulations: Eligible for Both Programs Greek Government Bonds (for both GV and non-dom purposes) Minimum value: €500,000 The Greek Government bonds must have a remaining maturity at the time of purchase of at least three (3) years and must be purchased through a credit institution established in Greece which is also acting as custodian of these bonds. Real Estate Investment For Golden Visa: €800,000 in prime areas (Attica, Thessaloniki, Mykonos,...

21 Jan 2026

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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

in Tax Law, Special topics

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 covered by...

21 Jan 2026

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UK to Greece Parental Cash Gifts: Greek Tax Treatment

Posted by Niki Plyta

in Tax Law, Special topics

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, the domestic...

17 Dec 2025

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

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Tax Law, Special topics

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 non-dom tax...

15 Dec 2025

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

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Tax Law, Special topics

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 and the...

05 Dec 2025

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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

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Tax Law, Special topics

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 on the...

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