Non-dom Regime For Investors (Flat Tax System)
Legal support for accessing Greece’s Non-Dom flat tax regime, offering a predictable annual tax on foreign income combined with strategic relocation planning.
What Is the Non-dom Regime For Investors (Flat Tax System)?
The special tax regime for high-net-worth individuals was introduced by Law 4646/2019 and incorporated in Article 5A of the Greek Income Tax Code. The regime is designed to attract internationally active investors and entrepreneurs who wish to relocate their tax residence to Greece.
Under this framework, eligible individuals are taxed on their foreign sourced income through the payment of a fixed annual tax of €100,000, regardless of the total amount of income generated abroad.
Payment of this amount exhausts the taxpayer’s tax liability in Greece for foreign income. Income generated within Greece remains subject to the ordinary provisions of Greek tax legislation.
The regime may also be extended to family members, with an additional annual tax of €20,000 per family member.
To qualify, the applicant must not have been a tax resident of Greece for seven of the eight years preceding the transfer of tax residence and must complete a qualifying investment in Greece with a minimum value of €500,000.
The regime may apply for a maximum period of fifteen years.
Frequently Asked Questions
Who can benefit from this regime?
This regime is primarily intended for high-net-worth individuals, investors and entrepreneurs who wish to relocate their tax residence to Greece while maintaining income sources abroad.
What are the main tax advantages?
The main advantage is the application of a fixed annual tax of €100,000 on foreign-sourced income regardless of the total income earned abroad.
What are the main eligibility requirements?
Applicants must not have been tax residents of Greece for seven of the previous eight years and must complete a qualifying investment of at least €500,000 in Greece.
What is the deadline for submitting the application?
Applications must generally be submitted to the competent tax authorities by 31 March of the relevant tax year.
How long does the regime apply?
The regime may apply for a maximum period of fifteen years.
Considering the Non-Dom Flat Tax System in Greece?
We handle the legal process end-to-end, ensuring a smooth and compliant transition to Greece.