Tax treatment of foreign tax residents in Greece – Retroactive transfer of Tax Residence
- 18 April 2019
- Posted by: admin
- Category: Publications
A person’s tax residence is one of the most important issues affecting all aspects of their activity. Tax residence has nothing to do with citizenship, as a person can maintain e.g. the Greek nationality, but transfer abroad or to another tax jurisdiction their tax residence and acquire under the Greek tax law the status of foreign tax resident. During the last decade, both economic crisis in Greece and mobility of employees have brought the issue of tax residence to the fore.