On 25 September 2026, AADE reminded foreign pensioners residing in Greece that the deadline to apply for the alternative flat tax regime under Article 5B of Law 4172/2013 is 31 October 2026. This regime allows qualifying retirees to pay a flat 7% tax on their foreign-sourced pension income for a period of 15 years, provided they transfer their tax residence to Greece and have not been Greek tax residents in the previous five years. The application must be submitted electronically via the myAADE portal with supporting documents: proof of pension receipt, tax residency certificate from the country of origin, and a declaration of worldwide income. AADE clarified that the regime also covers lump-sum pension distributions and annuities, but excludes income from Greek sources. Successful applicants benefit from exemption from the solidarity surcharge and inheritance tax on foreign assets. The authority also announced a dedicated English-language helpdesk to assist non-Greek speakers with the application process.
Key Takeaways
- Attractive Flat Rate: 7% flat tax on foreign pension income for 15 years, significantly lower than progressive rates up to 44% plus solidarity surcharge.
- Strict Eligibility Criteria: Must not have been Greek tax resident in the last 5 years; must establish actual residence in Greece (minimum 183 days/year); pension must originate from a foreign source.
- Digital Application with Document Checklist: Submission via myAADE requires apostilled/legalized pension documents, translated tax residency certificates, and a Greek bank account for refunds.
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