Greece

Tax residence turns primarily on an individual's physical presence in Greece within any 12-month period, together with the location of the person's centre of vital interests — the place where personal and economic ties are strongest, as clarified by an AADE circular. A bilateral double tax treaty may also govern residence status where one applies.

Individual income tax returns are filed electronically only, between 15 March and 15 July for each calendar tax year. Married couples and civil partners generally file jointly unless one spouse elects separate filing by 28 February of the filing year, and non-resident taxpayers file through a Greek-resident representative appointed by proxy.

Non-resident individuals are taxed on salary earned for work physically performed in Greece, regardless of where they are paid, but are not taxed on compensation relating to services performed outside Greece. Greek tax residents, by contrast, are taxed on worldwide income.

Residents receive an annual tax reduction against salaried or pension income up to EUR 12,000 that scales up with the number of dependent children and phases out above that threshold; a linked rule requires a share of income to be spent through electronic payments, with a supplementary tax applying to any shortfall. Other deductible items include mandatory social security contributions and donations to specifically listed charitable bodies.

Individuals transferring their tax residence to Greece may qualify for alternative-taxation regimes: a EUR 100,000 annual flat tax on foreign-sourced income for qualifying high-net-worth investors (non-dom regime), a 7% flat rate on foreign pension income for relocating pensioners, and a 50% exemption on Greek employment or business income for relocating employees and professionals, each conditional on a minimum period of prior non-residence.

Greece's domestic VAT small-business exemption threshold is EUR 10,000 in annual turnover; a small enterprise applying only this domestic scheme is released from filing periodic VAT returns, though it must still register for VAT, issue invoices, and keep accounts. Under the EU's cross-border SME scheme, a Greek-established small enterprise can extend this exemption to sales into other member states via a single notification and quarterly report instead of registering separately in each one.

Greek VAT law generally exempts real estate leases, though commercial leases (including shopping-centre and logistics-centre contracts) may become taxable if the lessor opts to apply VAT; supplies of goods to VAT-registered customers in other EU member states are zero-rated ("exempt with credit") rather than plain-exempt.