Any natural person, receiving income in Greece is obliged to pay taxes in Greece, regardless of his nationality or his residence. Additionally, regardless of his nationality, every natural person who receives income from abroad is obliged to pay taxes, if he resides in Greece.

The above apply with the reservation of the provisions of any treaty for the avoidance of double taxation, which has been executed between Greece and the country, where the Greek resident receives the income or the country where the foreigner who receives income in Greece resides.

Foreign residents are taxed for income that is received in Greece. In general, foreign residents are taxed under the same provisions of the Greek law as Greek residents, with several particularities applying for them. Therefore, obliged to file income tax statements in Greece, are people who reside abroad and receive income in Greece, actual or presumed.

In cases of death of the tax payer, obliged to file income tax statements in Greece are the heirs of the deceased for income received by him until the time of his passing. In such a case, the heirs of the deceased are obliged to file joint income tax statements in Greece under the name of the deceased for income received until his passing.

For tax payers, who do not reside in Greece, the deadline for filing income tax statements in Greece is determined though the issuance of a Ruling of the Minister of Economics; such deadline expires usually in the beginning of May of each year.

All the above procedures for the fulfilment of the tax obligations regarding your Greek property, can be accomplished through a limited Power of Attorney to specialised lawyers in Greece.

June 2020