Tax Incentives for Foreign Employees and Entrepreneurs
Legal support for relocating to Greece under the 50% tax incentive regime for employees and entrepreneurs.
What is the Tax Incentive Regime for Foreign Employees and Entrepreneurs?
Greece has introduced a special tax regime aimed at attracting professionals, executives and entrepreneurs who transfer their tax residence to Greece.
Under this framework, 50% of employment or business income earned in Greece is exempt from income tax for a period of seven years.
The regime applies to individuals who relocate to Greece in order to work as employees or to establish professional or entrepreneurial activity in the country.
To qualify, the individual must not have been a tax resident of Greece for at least five of the six years preceding the transfer of tax residence.
Frequently Asked Questions
Who can benefit from this regime?
This regime is intended for professionals, executives and entrepreneurs relocating to Greece for employment or business activity.
What are the main tax advantages?
The regime provides a 50% exemption from income tax on employment or business income earned in Greece.
What are the main eligibility requirements?
Applicants must not have been tax residents of Greece for five of the previous six years and must relocate to Greece for employment or business activity.
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 tax benefit applies for a period of seven years following approval.
Considering the Tax Incentives for Foreign Employees and Entrepreneurs in Greece?
We handle the legal process end-to-end, ensuring a smooth and compliant transfer of your tax residence.