Transfer of Tax Residence

In order for someone to change his tax residence from Greece to another country, he must contact the Tax Authority to which he belongs and demand through all the application materials that they accept any evidence that proves that he has transferred his tax residence to the other country (certificate tax residence from the foreign country, copy of passport or identity card, copy of the lease agreement or proof of property ownership in the foreign country, employment contract, bank statements, any other documents that prove the intention to become the permanent or main residence or the center of life interests in the foreign country).

According to Article 4 of Law 4172/2013, a natural person is a tax resident of Greece if: A natural person is a tax resident of Greece if:

a) has in Greece his permanent or main residence or his habitual residence or the center of his vital interests, i.e. his personal and financial ties or

b) is a consular, diplomatic or public official of similar status or a civil servant who has Greek citizenship and serves abroad.

If the Tax Authority rejects your application for the transfer of the tax residence, then you have the right to appeal to the courts by submitting a request for annulment before the competent Administrative Court of First Instance. This application must be submitted within 30 days of receiving the decision of the Tax Authority.

The advantages and disadvantages of transferring tax residence to another country depend on the personal and professional situation of the taxpayer, as well as the tax rules and conventions in force in the countries involved. In general, some of the possible advantages are:

• The benefit of lower tax rates, deductions, reliefs or exemptions provided by the country of the new tax residence.
• The avoidance of double taxation, i.e. the taxation of the same income or capital gains by two or more countries, as long as there are double taxation agreements between the countries.