When am I considered a tax foreigner?

A person is a tax resident of Greece if:

a) Has in Greece his permanent or principal residence or his habitual residence or the center of his vital interests (ie his personal, economic or social ties), or

(b) Is a consular, diplomatic or civil servant of similar status or a civil servant of Greek nationality and serving abroad.

Also, if a natural person is in Greece continuously for a period exceeding one hundred and eighty-three (183) days, including short stays abroad, it is understood to be a Greek tax resident from the first day of his presence.

Excluding residence for more than 183 days exclusively for tourist, medical, therapeutic or similar private purposes and not exceeding three hundred sixty-five (365) days.


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