More and more Greeks are becoming permanent residents abroad, looking for a better perspective in another country. Within the framework of a global coordination with transnational agreements, all Greek residents abroad must take care of the change of your tax residence because otherwise you risk unpleasant surprises.
According to the POL. 1201/2017 Change of tax residence
The natural person who is going to transfer his tax residence abroad must submit, no later than the last working day of the first ten days of March of the tax year following the tax year of departure, to the Department or Office of Compliance & Relations with the Taxpayers of the D.O.Y. where he is obliged to submit an income tax return as a tax resident of Greece the application (form M0) with attached forms M1 and M7.
The above-mentioned natural person must provide, no later than the last working day of the first ten days of September of the tax year following the tax year of departure, to the aforementioned Department or Office of the D.O.Y.:
- Tax residence certificate from the competent tax authority of the state where he declares tax resident, from which it can be deduced that he is a tax resident of that state. If the taxpayer is established in a state with which there is a Double Taxation Avoidance Agreement (hereinafter DTA), he can submit, instead of the certificate, the prescribed Application for the Application of DTA where the certificate of tax residence is incorporated (bilingual forms) or
- In the event that the above is not provided for by the competent tax authority, a copy of the settlement of the income tax return or, in the absence of a settlement, a copy of the relevant income tax return, which he submitted to the other state as a tax resident of that state.
- In the event that it is not possible to present any of the above supporting documents (under a' or b'), because it is proven that the foreign tax authority does not issue them, then a certificate from any other public or municipal or other recognized authority is required, with which the permanent and stable establishment of this person in the other state is proven.
During the examination of the application for the change of the tax residence, the D.O.Y. are required to check the completeness and adequacy of the file submitted by the taxpayer, in accordance with the above.
In the event that the taxpayer, who has submitted the forms (M0-M1-M7) and submitted, on time, and in any case no later than within the year in which the application for the change of residence is submitted, the prescribed supporting documents, which are considered complete and sufficient by the Tax Administration, is considered a foreign tax resident.
For more information you can contact us at 231 309 7575