QROPS Advice: Taxation of Expatriates Living in Greece

Subject to relevant tax treaty provisions, income tax is payable by all individuals earning income in Greece, regardless of citizenship or place of permanent residence. Permanent residents are taxed on their worldwide income. There is no clear definition
of “residency” in Greek tax law and individuals residing in Greece and indicating intent to remain permanently are considered to be tax resident.
Greece has concluded treaties for the avoidance of double taxation with over 40 countries.
There is no special tax regime for expatriates, although relief may be obtained from payment of social security contributions if suitable certification is received from the individual’s home state and submitted to the Greek social security authorities.

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