When is a person considered a tax resident of Greece?
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.
In addition, a natural person who is in Greece for a period of time that exceeds one hundred and eighty-three (183) days, cumulatively, during any twelve-month period, is a tax resident of Greece from the first day of his presence in Greece. This does not apply in the case of natural persons who are in Greece exclusively for tourist, medical, therapeutic or similar private purposes and their stay does not exceed three hundred and sixty-five (365) days, including short periods of stay abroad.