QROPS Advice: Taxation of ‘Non-Residents’ Living in Greece

Non-tax residents are taxable only on their income from Greek sources or income related to Greek duties, at the same tax ratesmapplicable to tax residents (as discussed under ‘Income Tax’ on the first page), with the exception of an additional 5% on the taxmfree bracket. Non-residents are not entitled to any of the deductions and allowances that may be claimed by residents, unless theymare EU residents who earn at least 90% of their worldwide income in Greece.
Non-resident aliens are taxed on salary earned for work performed in Greece or work considered to be ‘Greek related’, regardless of where payment is made and regardless of where it is remitted. Non-residents are not taxed on compensation relating to services performed outside Greece and related to non-Greek duties.
Double taxation treaties cover the taxation of the local income of expatriates working in Greece. In order to qualify for treaty treatment, the expatriate must be a resident of a treaty country and must fulfil all conditions provided by each treaty regarding the country of taxation. Alternatively, the expatriate must be employed by, or render their services to, an individual or legal entity of the treaty country where they maintain permanent residency. Particular treaties may contain other conditions.

http://www.ailo.org/common/externalPage.asp?intURL=/publications/default.asp&extURL=/downloads/Greece_2009.pdf