Who has the right to be transferred to the tax office for foreigners

Citizens who live more than 183 days a year in a country abroad, without maintaining in Greece:

• Family (eg spouse / children) – Criterion for 2015 and previous years, 1201 / 2017 has been abolished; or
• financial, professional, or
• social ties,

can declare the transfer of their tax residence abroad and can be transferred to a Tax Office for Foreigners. In any case, the strong link (center of vital interests) of the individual with the other country must be demonstrated.

Why should I need to get registered in the Tax Office for Foreigners?

• You do not have to declare your world income in Greece,
• You have no control over your bank transfers to Greece,
• You can bring capital (via a bank) from abroad without having to justify its origin.

How can I change my tax residency?

In order to change your tax residency, it is recommended to seek the Tax Residence Certificate from the competent authorities in the event of a Double Taxation Avoidance Agreement between Greece and your country of residence, or any other supporting documentation required (in the absence of the Agreement.

Remember that the service, in addition to the general criteria mentioned above, will judge the real facts if you can be considered as a foreign resident.

The above procedure requires knowledge and management from an experienced and specialised tax office, which will then help you to accurately present your income from Greece in the declarations of both Greece and the contracting country.

USEFUL TO KNOW

• The worldwide income of each taxpayer is compulsorily declared and taxed in the country of his tax residence,
• Citizens ,receiving income in more than one country, should pay close attention to the way they declare their global income in the tax authorities of those countries,
• Double Taxation Avoidance Conventions provide information for the place of taxation of income received in Contracting States,
• The law 3943/2011 deals more closely with the concept of tax residence, as it investigates where the center of taxpayer’s family or economic or social ties are. The answer to the above question also determines the final judgment of the competent office for the transfer of the person concerned to the Tax Office for Foreigners.
• In 2017 began the automatic exchange of information between the 27 countries of the European Union and the USA (FATCA).

Author

Maria Dianellou- Tax Advisor –Taxblock Team