A tax resident abroad is taxed in Greece only for the income he earns in Greece, and submits a tax return in Greece only for this income. If they do not have actual income in Greece, they are not required to submit a tax return in Greece.
The assets used for the arbitrary estimate of incomes, known in Greek as “tekmiria,” that concern houses, cars, swimming pools, etc. owned in Greece do not apply to a tax resident abroad, if he does not have actual income in Greece from any source and if he has notified the Greek tax authorities of the change of his tax residence.
However, in the case where the foreign resident earns actual income in Greece (regardless of income category), the “tekmiria” will be used by the tax office.
There are benefits from the repatriation of Greeks to Greece for salaried work or for the establishment of an individual business in Greece (article 5 C of Law 4172/2013). How long do these benefits last? What are the procedures and supporting documents?
a) He was not a tax resident of Greece in the previous 5 out of the 6 years prior to the transfer of his tax residence to Greece.
