Non-Dom for High Net
Worth Individuals with
€100k Flat Tax

Get valuable advice on how to transfer your tax
residence to Greece. Take advantage of the attractive tax
incentives available to you and your family, paying a flat
annual tax of €100,000. We draw on our expertise in
cross-border investments and our in-depth knowledge of
the tax law and the Golden Visa scheme to develop a
non-dom model specifically tailored to your needs.

We draw on our expertise to design
non-dom model specifically tailored to your needs.

non dom
  • How You Qualify

  • How Other Family Members Qualify

  • How You are Taxed

  • How Long the Regime Lasts

  • When to Apply for the Non-Dom Regime

  • Why Choose Us for Non-Dom Tax Residency

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To transfer your tax residence to Greece as an investor, you must:

  • Be a non-Greek tax resident for 7 out of the last 8 years.
  • Make an investment as an individual or through a legal entity established in Greece, in which you are the sole shareholder.

To be able to qualify, you must invest:

  • A minimum of €500,000 in real estate, business, securities or shares in legal entities established in Greece.
  • A minimum of €400,000 if you hold a residence permit by investment in financial assets under the Golden Visa scheme.

If you are applying for non-dom residency and you are not an EU citizen, you also need to apply for a Golden Visa. Otherwise, you could risk being considered a tax resident of another country.

When you apply for Greek tax residency, you can extend this alternative taxation scheme to your relatives:

  • Spouse
  • Children over 18
  • Parents

Children under 18 qualify automatically, provided they live with you.

Lump-sum tax payment

Irrespective of the amount of income you earn abroad, you pay a flat annual tax of:

  • €100,000 for yourself.
  • €20,000 for each additional family member.

This sum must be paid in a lump sum by the last working day of July of each year.

If you fail to pay the full amount of the lump-sum tax, the special regime ceases to apply and you will be taxed for your worldwide income, in accordance with the general provisions of that tax year.

Other tax payments

If you pay tax abroad on the income covered by this alternative non-dom tax regime, that amount will not be offset against the lump-sum tax or any other tax paid in Greece.

You are also exempted from inheritance and donation tax for assets located outside Greece.

The special non-dom regime for investors and their relatives lasts for a maximum of 15 years.

It may be terminated at any time if:

  • You fail to fulfil your obligations under the non-dom tax regime.
  • You request to have the non-dom tax regime revoked.

You must apply by 31 March of any calendar year, to transfer your tax residence to Greece.

The application must be filed with the Tax Office of Foreign Tax Residents of Athens.

From the time you file your application, you have:

  • 60 days to provide all the relevant supporting documents to the Greek tax authorities.
  • 3 years to finalise your investment in Greece.

Once you apply, the Greek tax authorities will notify the corresponding authorities at your country of origin.

We have been providing valuable advice to domestic and foreign investors and high-net-worth individuals (HNWI) for decades on international wealth management and tax planning.

Understanding the complexity of international tax matters and recognising that each investor is different, we carefully examine all aspects of your case to design a non-domicile solution that is specifically tailored to your needs.

We have put together a team of highly-trained lawyers and qualified tax advisors to offer you step-by-step support and guidance when you choose to transfer your tax residence to Greece.

Backed by our successful track record and the strong partnerships we have forged all over the world, we are your ideal partners for all your non-dom needs.

A second residency gives you travel freedom
and safeguards the next generations.