Conditions:
a) The applicant has not been a Greek tax resident for the previous 5 of the last 6 years before the transfer of their tax residence to Greece
b) The applicant relocates from a country with which Greece has a valid agreement concerning administrative cooperation on tax issues.
In order to benefit from this offer, pensioners must submit an application to the Greek tax office. Their application must also mention in which country was the last tax residence of the applicant.
The applicant must also submit any document by an Insurance Institution, Public Authority, Social Security Fund or Insurance Company as proof that they receive pension abroad.
The law allows the application to be submitted even if the applicant is missing some of the supporting documents during the time of submission. In that case, the applicant will be allowed an extra period of time to provide those documents.
After the application is approved, the applicant will be considered a Greek tax resident for the fiscal year their application was submitted in and for fifteen fiscal years in total. The applicant will also need to set an address in Greece.
Application Deadline
Pensioners can apply until the 31st of March of every fiscal year. In the event of late submission, the application will still be accepted in order to examine if the applicant is eligible to benefit from this offer the next fiscal year.
In regards to applications submitted in 2020 : The deadline to submit this application and its supporting documents was set for the 30th of September 2020.
In the event of late submission, the application will still be accepted in order to examine if the applicant is eligible to benefit from this offer the next fiscal year.
For more detailed information regarding the tax office responsible for examining petitions and their supporting documents, the ways you can submit your application, the deadlines for submitting additional supporting documents as well as the amount of time your application will need to be processed, please contact us.
