On 5 October 2026, a significant decision established that a tax resident of a foreign country who has not formally transferred their tax residency to the Greek Non‑Resident Tax Office (DOU Katoikon Exoterikou) is not subject to Greek income tax on foreign‑sourced salaries, provided they can documentarily prove their foreign residency. The ruling emphasizes substance‑over‑form in determining tax residency under Article 4 of the Income Tax Code (Law 4172/2013) and relevant double tax treaties.
Key Takeaways
- Substance‑Based Residency Test: Greek tax authorities must respect actual residency facts over administrative omissions; failure to file a residency change form does not automatically create Greek tax liability.
- Evidentiary Burden: The taxpayer bears the burden of proving foreign residency through certificates, utility bills, rental agreements, and social security contributions abroad.
- Treaty Protection: The decision reinforces the application of OECD Model Treaty tie‑breaker rules, preventing dual residency conflicts.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement