Required Documents for Greek Tax Residency Transfer (Non-Resident Tax Office) & Special Regimes (Articles 5A, 5B, 5C)
This informational guide summarizes the statutory documentation, eligibility criteria, and filing deadlines under the Greek Income Tax Code (Law 4172/2013) for (a) transferring personal tax residency abroad to the Greek Tax Office for Foreign Residents (DOY Katoikon Exoterikou) and (b) relocating tax residency to Greece under the Special Tax Regimes of Article 5A (High-Net-Worth Non-Dom), Article 5B (7% Flat Tax for Foreign Pensioners), and Article 5C (50% Income Tax Exemption for Executives & Professionals).
Public Regulatory Information Notice & Official State Portals
This statutory document checklist is published free of charge exclusively for informational and educational reference. Official tax identification numbers, registry certificates, and electronic filings can be accessed directly through the official public portals of the Hellenic Republic below. Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm, is not affiliated with any government authority, and does not sell or issue official state documents.
1. Outbound Transfer to the Greek Non-Resident Tax Office (Circular POL. 1058/2015)
The initial application (Forms M0–M1–M7) is due by March 10 of the year following departure, and supporting foreign documents are due by September 10:
Official certificate issued by the foreign tax authority confirming that the individual was a tax resident of that state under the applicable Double-Taxation Treaty (DTT) during the relevant tax year, or a copy of the foreign income tax assessment notice.
Foreign employment contract, official employer certificate, or business registry/social security certificate proving stable economic activity in the host country.
Municipal residency registration certificate, residential lease agreement or property deed abroad, utility bills, and proof of an active bank account in the host country.
Mandatory designation of a tax-resident individual or firm in Greece to receive official tax correspondence.
2. Inbound Relocation to Greece — Special Tax Regimes (Articles 5A, 5B & 5C)
Statutory supporting documents for individuals transferring their tax residency to Greece:
Requires: (a) Proof of foreign tax residence for at least 5 of the 6 preceding years, (b) Employment contract filling a new post in a Greek entity (or foreign branch in Greece) or commencement of a Greek sole proprietorship, and (c) Solemn declaration committing to reside in Greece for at least 2 years.
Requires: (a) Official documentation from the foreign pension provider/fund confirming receipt of a foreign pension, (b) Proof of foreign tax residence for 5 of the 6 preceding years in a jurisdiction having an administrative tax cooperation agreement with Greece, and (c) Submission by March 31 of the relevant tax year.
Requires: (a) Proof of non-Greek tax residence for 7 of the 8 preceding years and (b) Documentation of a qualifying €500,000+ investment in Greek real estate, companies, or securities completed within 3 years (waived if the applicant already holds a qualifying Investor Residence Permit / Golden Visa).
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • Strict Statutory Deadlines for Outbound Residency Transfers: The application to transfer to the Non-Resident Tax Office must be filed by March 10 of the year following the year of departure, and supporting foreign certificates must be submitted by September 10.
- • Split-Spouse Tax Residency: Following Greek Council of State (StE) ruling 1445/2016 and Circular POL. 1067/2018, one spouse may transfer their tax residency abroad independently of the other spouse who remains in Greece, provided separate permanent employment and residential accommodation abroad are documented.
- • Apostille & Translation Rules: Foreign public documents must carry the Hague Apostille stamp (except bilingual Double-Taxation Treaty forms carrying the foreign tax authority's original seal and documents from countries with bilateral exemptions) and be officially translated into Greek.
Frequently Asked Statutory & Tax Questions
What is the filing deadline for Greece's Article 5C (50% income tax exemption) regime?
Does Greece's 7% Foreign Pensioner regime (Article 5B) cover all foreign-source income or only pension income?
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