Real income includes (a) employment or pension income, (b) business income, (c) capital income (dividends, interest, royalties, property), and (d) capital gains (e.g., shares, bonds). Even €0.01 in bank interest triggers a tax return.

Non-Doms can open a bank account by providing identity documents (e.g., passport), proof of address, and a Greek Tax Registration Number (AFM). Many banks offer remote onboarding or in-person services at branches.

If you're in a SEPA country, you can pay your Greek taxes to the Greek tax authorities using a SEPA Credit Transfer in euros. If you're outside the SEPA zone, a S.W.I.F.T. Credit Transfer should be used instead. SEPA (Single Euro Payments Area) includes all 27 EU member states, as well as the UK, Iceland, Norway, Liechtenstein, Switzerland, San Marino, Vatican City, and Monaco.

Pensions from employment or group pension plans qualify for Article 5B of Law 4172/2013 incentives, encouraging tax residency transfer to Greece. Pensions from private investment-based insurance contracts do not qualify.

Returning Non-Dom Greeks may import personal items, such as furniture and cars, duty-free and tax-exempt, and can transfer capital to Greece within two years without taxation or inquiries into the source of funds, if they lived abroad for 3+ years. A Certificate of Repatriation is required.

Non-Doms should ensure money flow is traceable via bank transfers from their foreign or Greek bank accounts directly to the seller. Buyers should retain transfer receipts showing their name, the amount, currency, and funds’ origin. TaxElements can guide you to ensure the process.