Non-Dom Business Start-Ups

May 17, 2025
business in Greece

Greece has become an increasingly attractive destination for international entrepreneurs, digital nomads, and non-doms seeking residency and opportunity under favourable tax regimes. But if you’re planning to start a business here—or take an active role in one—you’ll need to understand the requirements that define tax residency and how the Greek tax authority interprets key concepts like permanent establishment, habitual residence, and the centre of vital interests.

This post provides essential insights for non-doms considering a business venture in Greece.

Becoming a Tax Resident Through Business? Not So Fast.

Many prospective business owners assume that forming a company or acting as a company director in Greece will automatically make them Greek tax residents. This is not necessarily the case. According to Circular E.2064/27.10.2023 issued by the Independent Authority for Public Revenue (AADE), being involved in a business in Greece does not in itself constitute tax residency.

Even if you:

  • Register a business in your own name, or
  • Are appointed as the Managing Director of a Private Company (IKE) or a Limited Liability Company (EPE),

These actions alone do not automatically make you a Greek tax resident.
This clarification is critical for non-doms who wish to establish a business presence in Greece while maintaining tax residency in another country.

When Are You Considered a Greek Tax Resident?

You’ll be considered a Greek tax resident if you meet one or more of the following conditions:

1. Permanent or Primary Residence in Greece

If you maintain a home in Greece that is constantly available to you and used as a habitual living space, not just for occasional trips (e.g., seminars, vacations), it can establish your tax residency. Owning a property that is rented out to someone else does not count as having permanent access.

2. Habitual Residence in Greece

This refers not to a specific number of days, but to your routine presence in Greece. If your stays are frequent, long-term, and regular, even if you don’t own a home, you may be considered a habitual resident—even if you’re living in short-term rentals or hotels.

3. Centre of Vital Interests

This relates to where your personal and economic ties are strongest. This includes:

  • Where your family (spouse, children, or extended relatives) resides
  • Your social life, professional memberships, or affiliations with public and private institutions
  • Where you earn income, manage property, or run a business

To determine tax residency, the Greek tax authorities evaluate the totality of these connections. If your primary ties are rooted in Greece—even without a home or long stays—you could be a considered tax resident.

Can You Run a Business in Greece While Staying Non-Resident?

Yes—but you must carefully structure your life and business activity to demonstrate that your centre of life remains abroad. This can involve:

  • Keeping your family, primary home, and social life in another country
  • Spending only limited time in Greece for business purposes

That said, if you plan to live in Greece, move your family, and run the business actively, you will likely become a Greek tax resident, and your global income may be subject to Greek taxation.

How TaxElements Can Help

Starting a business as a non-dom in Greece involves more than just registration. It requires clarity on:

  • Your intended tax residency status
  • The tax treatment of business income
  • Compliance with Greek and international tax obligations

At TaxElements, we help non-doms:

  • Set up a business in Greece without affecting their current non-dom status
  • Determine tax residency based on actual living and business patterns
  • Avoid pitfalls that could trigger Greek tax liability

Thinking of launching a business in Greece as a non-dom?
Let TaxElements help you plan smart, stay compliant, and take full advantage of Greece’s entrepreneurial opportunities—without unintended tax surprises.