Transfer of tax residency to and from Greece and admission to the special regimes of articles 5A, 5B and 5C of the Income Tax Code (non-dom investors, foreign pensioners, repatriated employees).
Typical cases
- Greeks abroad with pending residency issues or dual residency
- Investors seeking the 5A non-dom regime (€100,000 flat tax)
- Foreign pensioners (5B) and employees/freelancers relocating to Greece (5C)
- Cases where the tax authority disputes foreign residency
The process, step by step
Mapping
Centre of vital interests, the 183-day rule, double tax treaties — where you actually reside.
Choosing the regime
5A, 5B, 5C or a simple transfer — comparing tax burden and conditions.
Application & file
A timely application to the competent tax office with full documentation — strict deadlines.
Compliance
Annual obligations, maintaining the conditions, representation before the tax authority.
Frequently asked questions
What are the conditions of the 5A non-dom regime?
Non-residency in Greece for 7 of the previous 8 years and a €500,000 investment within three years — with a €100,000 flat annual tax on foreign income. (Mockup placeholder text.)
I work remotely from Greece — what applies?
Article 5C is key: a 50% exemption for 7 years, under conditions. (Mockup placeholder text.)
The tax authority treats me as a Greek resident although I live abroad.
The dispute is decided on the facts and the applicable treaty — there is rich Council of State case law. (Mockup placeholder text.)