Non-Dom for
Professional Expatriates
with 50% Discount

To transfer your tax residence to Greece as a professional expatriate, you must:

• Be a non-Greek tax resident for 5 out of the last 6 years.
• Be a tax resident of an EU or EEA country, or a country which has an agreement in force with Greece on administrative cooperation in the field of taxation.
• Earn domestic income deriving from salaried employment or freelance business activity in Greece.
• Reside in Greece for at least 2 years (more than 183 days per year).

To be able to qualify, your income should come from:

• New salaried job positions provided by legal entities established in Greece, or
• A sole proprietorship you have established in Greece.

Tax exemption

You only pay income tax and solidarity levy for 50% of the domestic income you earn as a salaried employee or freelancer in Greece. The tax is paid in accordance with the provisions of the Greek Income Tax Code.

If you fail to declare that you intend to reside in Greece for 2 years or your income is derived solely from other sources, you will be taxed for your entire domestic income, in accordance with the general provisions of that tax year.

Other tax payments

You must file a tax return for both domestic and non-domestic income with the Greek tax authorities. No deemed income is calculated on your home or car. In all other cases, the provisions of the Greek Income Tax Code apply.

The special non-dom regime for professional expatriates lasts for a maximum of 7 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 July of the calendar year, during which you took up employment or freelance business activity in Greece.

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

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

We have been providing valuable advice on tax planning to domestic and foreign investors and professionals for decades.

Understanding the complexity of international tax matters and recognising that each case 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.