Non-Dom Greece

Our office provides legal support to individuals who wish to transfer their tax residence to Greece and benefit from the special Non-Dom tax regimes introduced by Greek tax legislation. We assist international clients and their advisors with the legal aspects of tax residence transfer, including the preparation of applications, coordination with tax professionals and communication with the competent Greek authorities.

Greece has introduced a series of special tax regimes aimed at attracting individuals who wish to relocate their tax residence to the country. These regimes, commonly referred to as the Greek Non-Dom framework, provide alternative taxation rules for specific categories of taxpayers relocating to Greece.

The relevant provisions are incorporated in the Greek Income Tax Code (Law 4172/2013), as amended by subsequent legislative reforms designed to encourage investment, professional relocation and the establishment of tax residence in Greece.

Depending on the circumstances of each individual, three distinct regimes may apply. Each regime follows a separate legal framework and addresses a different category of taxpayers transferring their tax residence to Greece.