Alternative Taxation in Greece for International Investors

Greece offers individuals who transfer their tax residence here one of Europe’s most competitive regimes for income generated abroad.

Eligibility Criteria

• Not a Greek tax resident for seven of the eight preceding years.
• A minimum investment of €500,000 in Greek real estate, businesses, securities or shares, completed within three years.
• The investment may be made personally, by a family member, or through a controlled company.
• The requirement is waived for holders of a residence permit for investment activity.

Tax Treatment

• A flat tax of €100,000 per year covering all foreign-source income, whatever its size.
• Extension to family members at €20,000 each. Nothing is due for minor children.
• No obligation to declare the foreign income covered.
• Exemption from Greek inheritance and gift tax on movable assets held abroad.
• Greek-source income is taxed under the general provisions.

Deadlines and Conditions

• Application by 30 September, supporting documents by 31 October.
• Payment in a single instalment by the last working day of December.
• The regime runs for up to fifteen consecutive tax years.

Take the First Step: Book a consultation with our office to review your investment options, structure your relocation, and ensure full compliance from day one.