5B

Two important requirements should be met for someone to become a Greek Non-Dom tax resident:

1. The applicant should not have been a Greek tax resident for the past 5 out of 6 years before the Non-Dom Tax Regime application in Greece.
2. The applicant should transfer his/her tax residence from a state with which an administrative cooperation agreement in the field of taxation with Greece is in force.

The applicant needs to pay the 7% on his/her income abroad unless there is a tax exemption based on the circulation of avoidance of double taxation (in the state of residence and Greece). Any other GR income will be taxed according to the L 4172/2013.

Further to that, no special solidarity contribution will be imposed on the said income that will arise abroad.

The application needs to be submitted no later than the 31st March of each tax year.

The duration of the respective tax regime expires in 15 years since the approval of the respective application and no further extension will be granted.

The applicant can request the revocation of his/her Greek tax regime by submitting the respective application and documentation until the 31st of March of the specific tax year for which the revocation is requested.