Change of Tax Residency - Individual Taxpayers

When a taxpayer wishes to change his/her country of tax residency, the following documents have to be delivered to the tax office the first 10 days of March of the next year of departure to the other country:

-Official authorization signed and stamped with the original of the taxpayer’s signature at the Police station or at citizen’s services department (KEP), authorizing a third person who is going to the tax office on behalf of the taxpayer.

-Official authorization signed and stamped with the original of the taxpayer’s signature at the Police station or at citizen’s services department (KEP), including the person who is going to be registered as the taxpayer’s representative in Greece.

-Statement signed and stamped the original of the signature of the representative at the Police station or at citizen’s services department (KEP), accepting that role.

1. The following documents have to be delivered to the tax office the first 10 days of September of the next year of departure to the other country:

a) Tax residency Certificate of the tax authorities from that other country. Alternatively the statement which is included in the Double Taxation Agreement between that other country and Greece

Or

b) In case the authorities abroad don’t issue Tax residency Certificates, copy of the final tax note of the annual tax declaration or copy of the submitted annual tax declaration to that other country.

c) In case all the above documents (case 1. a & b) cannot be provided from the tax authorities abroad (always proved they cannot issue such documents), certificate from any other authorized public authority, proving the permanent residency of the taxpayer, to that other country.

2. In addition of the above, the tax payer has to provide (where applicable) the following documents:

a) Documents proving the date of departure from Greece and establishment of the taxpayer to that other country, justifying the living of at least 183 days to that other country the previous year. Such documents are employee contract, business start-up, registration to the social security system, registration to the municipality, resident lease contract, and school registration of the children.

b) Instead of all the above documents (case 2.b), the tax payer can provide tax residency certificates from the other country, of the 2 previous years from the year his applies for tax residency change.

Especially in the case where one person of the married couple applies for a tax residency change and the other person remains as a Greek tax resident, beside the documents of case 1.a & b and case 2.a, he/she will have to provide all the following documents proving the living outside of Greece: 

- Employment long-term contract 

- Bank account details

- Lease resident contract

- Electricity and water bills

- Tax or social security number.

All above mentioned documents (all cases), issued from public authorities must have the Apostile of Hague. Also all documents must be translated to Greek language from authorized third persons/entities.

The statements included in the double taxation agreements with the 57 countries which Greece has signed, are excluded from the Hague Apostile Stamp.

Please contract us for further details.