A Ministerial Decision regulating the Greek special tax regime was officially published on 26 February. We summarise the procedural steps, as expected to apply, in the table below.
Good to know
- Applications for the year 2020 are submitted by 31 March 2020
- No tax obligation for the extension of the special tax regime to underage children
- Investments made prior to 12 December 2019 do not qualify
- Equalisation of cohabitation agreements to marriage for the purposes of the special tax residence regime
- The tax office of non-Greek residents is designated as competent authority.
[1] Tax Identification Number
