5A

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 7 out of 8 years before the Non-Dom Tax Regime application in Greece.
2. The applicant should invest at least Euro 500.000 in real estate or financial investment products, or business and legal entities based in Greece. The investment should be completed within 3 years from the submission of the application of transfer.

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

The rate of ‘flat’ tax is Euro 100.000.

In case of extending the regime to any of the applicant’s relatives, the additional ‘flat’ tax equals Euro 20.000 per person per tax year.

The above amount must be paid one-off until the last working day of July for 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.

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.

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.