Νοwdays, the tax residence of foreign residents and its transportation from Greece to abroad is a very much live issue. Our company will try to inform you about how the tax issues should be dealt properly.
 
When does someone is considered to be abroad tax resident?
 
  • When the tax residence out of Greece, is more than 183 days and there are not any family bonds and at the same time he/she should make his/her tax obligations for the annual income in the country he/she lives.
  • When someone is foreign salaried and works in Greece in companies that come under the law 89/1967.
-         A natural person should have only one tax residence.
-         From the fiscal year of 2014, the tax residents of abroad don't have the obligation to certify their tax residence every year (mimeographed 1136/2013).
 
Transportation of the tax residence
 
You can find all the relevant details for the taxpayers that have accommodated to abroad until 31/12/2013 (mimeographed 1177/2014).
The natural person that is tax resident in Greece, and he/she wants to transport the tax residence to abroad must do the two following instructions:
 
  • to fill in the following forms M0,M1 & M7 and submit them to the revenue office.
The last date to submit these forms is the first ten days of the following March (after the departure).For example departure date:10/2/2015 then the last date to submit is until 10/3/2016.
 
  • to submit the following requirements:
  1. Certification of the tax residence from the competent tax authority.
  2. If the tax payer is accommodated in a country, that there is Convention for the Avoidance of Double Taxation on Income and capital with Greece and he/she has a real income in Greece they should adduce the application in order to apply the benefits of the Convention for the Avoidance of Double Taxation on Income and Capital. We should note that with the aforementioned form the Certification of the tax residence is no longer needed (these applications are written in both languages).
  3. If somebody cannot adduce the aforementioned requirements then he/she has to submit the annual statement of income or the tax return.
  4. In case that someone cannot adduce any of the requirements mentioned above, then it is needed to have a confirmation from a public competent authority to prove the bond between the natural person and the state  (mimeographed 1058/2015).
The last date to submit these requirements is the first ten days of the following September (after the departure).
The public documents that were drafted to the foreign living country should have the notification according to the convention of Hague (Apostille) (by the law 1497/1984), provided that the foreign country belongs among all the other countries that consent the Hague Convention.
 
In any other case, the attested documents from the consular authority are valid.
 
The countries that belong to Hague Convention can be found in the following website  www.hcch.net .
 
Furthermore, the needed documents, should be formal translated and sent together with the originals (by the law 2717/1999 section 172).
 
Who is obliged to file a tax return income in Greece?
 
According to the mimeographed 1067/2015, it is known that the foreign tax residents should file their tax return about their income in Greece only if it is real, which is taxable anyhow.
On the contrary, a foreign residence that has a secondary residence or car in Greece, or buys a house or a car in Greece, provided that he/she doesn't get real income, then he/she doesn't need to file a tax return. Alongside the evidence and assets acquisition expense are not applicable to non-residents who do not have real income in Greece. If someone has a real income in Greece, the assets acquisition expenses are admeasured in the tax return that are obliged to file.