According to the Greek Legislation (law 4172/2013), a person is a foreign tax resident if he has his permanent or main residence or habitual residence in a foreign country. In addition, any person who is in a foreign country continuously for a period exceeding 183 days, including short periods of stay in Greece, is a foreign tax resident from the first day of his presence there.

Foreign tax residents are obliged to submit a annual tax return (E1) only when they obtain real income, taxable in any way (e.g. based on a scale or independently) or exempt, from sources in Greece. Conversely, a foreign tax resident who has e.g. only one secondary residence or only a car in Greece, as long as he does not obtain real income in our country, he is not required to submit an income tax return.Therefore, according to Greek legislation, they are obliged to submit an annual tax return only for their real income that they obtain in the Greek territory (such as bank interest income etc.) .On the contrary, they are not obliged to submit a tax rerurn in Greece, as long as they do not obtain real income in Greece.

In general, with the exception of very few cases, foreign tax residents (for the Greek tax authorities foreign tax residents are considered only those who have completed the process of transferring their tax residence), have the same tax return deadline as the Greek taxpayers.

The tax is imposed only on the income obtained in Greece and not on the income obtained abroad.

The taxpayer is subject to alternative minimum taxation (i.e. taxed on the basis of objective expenditure), if he obtains real income in Greece. There is a specific procedure which if followed, and the foreign tax resident does not run the risk of taxation based on objective living expenses and "unfair" tax payment.

Foreign tax residents who obtain real income in Greece (and the process of transferring the tax residence has been completed) are not required to submit supporting documents to the tax office where they submit their annual tax return as foreign tax residents.

However, taxpayers who live abroad, but they have not completed the process of transferring their tax residence or during the issuance of their Greek tax number they were not registered as foreign tax residents, are considered by the Greek tax authorities as tax residents of Greece. In order to carry out the change of their tax residence, they must provide a series of supporting documents. In particular, persons who are no longer tax residents of Greece, according to the provisions of the Greek tax legislation, and want to transfer their tax residence abroad, must submit an application, within specific dates, to the Compliance & Taxpayer Relations Department of the Tax Office (where they are obliged to submit their income tax return as tax residents of Greece) together with all the necessary supporting documents for the transfer of their tax residence, as defined by the current provisions of Greek legislation. The application, together with all the necessary supporting documents as well as with the approval from the above department, is then forwarded to the Administrative & IT Support Department of the Tax Office, in order to register the relevant changes in the tax system.

The Real Estate Property Tax (ENFIA) is a property ownership tax imposed by the Greek tax authorities on real estate. ENFIA is calculated based on the property you own (on form E9) on the first day of the year. It is a tax that all owners pay to the state for the property they own (houses, plots, land etc).

The tax was introduced in 2014, whereas before 2014, the tax was paid through electricity bills. ENFIA is an annual tax and the tax office divides it into equal monthly installments to make it easier to pay. The amount of the tax depends on various factors, such as the square meters of the property, the floor on which the property is located (if it is an apartment), the year of its construction, the zone price of the area of ​​the property, the age of the owners, etc.

The tax representative, is a Greek tax resident who is responsible for the representation (of the foreign tax resident )in the public sector of Greece, for the submission of his annual tax returns and for the receipt of his tax documents. Every foreign tax resident (i.e. Greek expatriate, EU citizen, third country citizen, etc.) who has a Greek Tax Registration Number (AFM) is required to have a tax representative in Greece.

The taxpayer (foreign tax resident) has the possibility to appoint any tax representative he wishes. The person who is registered as a tax representative must be a tax resident of Greece. There is a strong recommendation from the Greek Audit Services and the Greek Tax Authorities your tax representative to be an accountant.

The person who has been appointed as a tax representative does not bear any responsibility regarding the fulfillment or non-fulfilment of the tax obligations of the foreign tax resident. Also, according to Greek legislation, the registration of a tax representative does not transfer the obligation of the foreign tax resident to submit an income annual tax return to the representative.

Global income is declared and taxed in the country of one's tax residence. Clearly, foreign tax residents must declare the income they obtain in Greece in the country where they are tax residents and submit their annual tax return for their global income. In any case, and always with the study of the Double Taxation Agreements, the taxes that are paid in Greece are deducted.

No, in the Greek property status (E9) they must declare only the property they own in Greece.