5C

Three 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 provide services in Greece in the context of employment of par.2 of art 12 which is exercised either in a domestic legal entity or in a permanent establishment of a foreign company in Greece.
3. The applicant will remain in Greece for at least two (2) years.

The respective application needs to be submitted at the beginning of the applicant’s new job in Greece and no later than the 31st of July of each tax year before the Tax Authority of non-Greek residents.

The duration of the respective tax regime expires in 7 years since the approval of the respective application and no further extension will be granted.

The applicant is exempted from the income tax and the special solidarity contribution for the fifty percent (50%) of his/her income from paid work that he/she obtains in Greece within the tax year.

In case of applicants who wish to transfer their tax residence in Greece and wish to establish a sole proprietorship, they will be also exempted from the fifty percent (50%) of the total income of their business activity and the special solidarity contribution for the first seven (7) tax years.

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.