Non-Dom Greek Tax Obligations 

For Greek citizens living abroad, staying informed about your tax obligations in Greece is essential; it’s important to understand how your tax residency status affects your responsibilities under Greek law.

Understanding Your Tax Residency Status

Individuals registered as tax residents abroad with the Greek Independent Authority for Public Revenue (AADE) are taxed in Greece only on income generated within the country. This applies equally to Greeks who have transferred their tax residence overseas due to moving abroad, as well as to foreign nationals living abroad with Greek tax obligations.

As such, a non-dom tax resident will be taxed in Greece on income such as:

• Rental income from properties located in Greece
• Dividends from shares in Greek companies
• Profits from holdings in Greek businesses (e.g. “EPE”, “IKE”, partnerships)
• Interest earned from deposits in Greek banks

Double Taxation Treaties: What You Need to Know

If the income recipient resides in a country that has signed a Double Taxation Avoidance Agreement (DTAA) with Greece—such as all EU and EEA countries, the US, Canada, China, and others—then Greek taxation is determined by the terms of the respective agreement.

Although tax treaties differ, most follow a common structure: income from property is taxed where the property is located, while dividends, interest, and royalties may be subject to withholding tax in the country where they arise. Business income is generally taxed in the taxpayer’s country of residence, unless there is a permanent establishment in Greece. 

Additionally, non-dom residents must consider their local tax laws, as Greek-source income often needs to be declared abroad—though many countries allow foreign tax credits to avoid double taxation.

No Tax Filing Required for Non-Residents Without Greek Income

If you are a tax resident abroad and do not earn any income in Greece, you are not required to submit a Greek tax return. 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.

Transferring Your Tax Residency to Abroad

To be officially recognised as a non-dom, you must submit a Tax Residency Transfer Application to AADE, accompanied by supporting documentation. Retroactive changes may be permitted if sufficient evidence and amended returns are provided.

Failing to make this declaration means you could be classified as a Greek tax resident by default—resulting in taxation of your worldwide income and the potential for significant penalties.

Appointing a Tax Representative in Greece

If you live permanently abroad but have tax ties to Greece—you can either appoint a tax representative (φορολογικός εκπρόσωπος) with an active Tax ID (AFM) in Greece to act as your official liaison with the Greek tax authorities, or you can handle your tax obligations online provided your personal data with the Greek tax authorities are valid and updated.

How TaxElements Can Support You

At TaxElements, we specialise in Greek tax matters affecting Greeks living abroad. We can:

• Handle your tax residency transfer
• Assist with filing annual returns
• Provide tax advice tailored to your cross-border situation

Our goal is to help you remain tax compliant, avoid double taxation, and manage your Greek tax affairs with confidence—no matter which country you reside in.