{"id":2290,"date":"2021-01-25T13:49:52","date_gmt":"2021-01-25T12:49:52","guid":{"rendered":"https:\/\/www.ecovis.com\/greece\/hellas\/?p=2290"},"modified":"2023-09-05T20:26:36","modified_gmt":"2023-09-05T18:26:36","slug":"greece-income-tax-rate-alternative-tax-resident-regimes","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/","title":{"rendered":"Greece Income Tax Rate \u2013 Alternative Tax Resident Regimes"},"content":{"rendered":"<p><strong>Greece has modernised its tax residence rules for high-net-worth individuals. Internationally experienced self-employed and employees who return to Greece should be able to plan their tax costs better.<\/strong><!--more--><\/p>\n<p>The following new alternative tax resident regimes apply from 1 January 2021.<\/p>\n<h3>1. High-Net-Worth Individuals (Investors)<\/h3>\n<p>The conditions for high-net-worth individuals and investors are regulated in the provisions of Art. 5A of Law 4172\/2013. Among other things, they include:<\/p>\n<ul>\n<li>That individuals have not been taxable in Greece for seven of the last eight years before moving.<\/li>\n<li>That they, or their relatives, have made an investment of at least EUR 500,000.<\/li>\n<\/ul>\n<blockquote class=\"m-0\"><div class=\"container-fluid d-block ecoboxzitat pb-4 w-100\"><div class=\" row mx-0\"> <div class=\"col-12 col-sm-2 d-block pl-0 mr-3\"><img decoding=\"async\" class=\"pb-2  img-responsive lazyloaded\" src=\"https:\/\/www.ecovis.com\/de\/fileadmin\/berater\/global\/leventakis_dimitrios.jpg\" height=\"auto\"\/><\/div> <div class=\"pl-0 col  \"><q>The rules of the Greek alternative tax resident regimes mean that internationally experienced returnees should be able to better assess their tax burden.<\/q> <address>Dimitrios Leventakis, Managing Director, ECOVIS HELLAS L.T.D., Athens, Greece<\/address><\/div><\/div><\/div><\/blockquote>\n<h3>2. Self-Employed and Employees<\/h3>\n<p>The regulations for employees are summarised in Art. 5C of Law 4172\/2013. They can benefit if they earn income from salaried employment. Other conditions include also for self-employed:<\/p>\n<ul>\n<li>That the individuals have not been taxable in Greece for five of the last six years prior to the move.<\/li>\n<li>That the individuals are from an EU or EEA Member State with which Greece has a tax administrative cooperation agreement.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Greece has modernised its tax residence rules for high-net-worth individuals. Internationally experienced self-employed and employees who return to Greece should be able to plan their tax costs better.<\/p>\n","protected":false},"author":17,"featured_media":2291,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-greece-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Greece Income Tax Rate \u2013 Alternative Tax Resident Regimes - ECOVIS HELLAS LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Greece Income Tax Rate \u2013 Alternative Tax Resident Regimes - ECOVIS HELLAS LTD\" \/>\n<meta property=\"og:description\" content=\"Greece has modernised its tax residence rules for high-net-worth individuals. Internationally experienced self-employed and employees who return to Greece should be able to plan their tax costs better.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\" \/>\n<meta property=\"og:site_name\" content=\"ECOVIS HELLAS LTD\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-25T12:49:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-05T18:26:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecovis.com\/greece\/hellas\/wp-content\/uploads\/sites\/5\/2021\/02\/GRC_NL0121_183325811-1280x550-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"greece4admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"greece4admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\"},\"author\":{\"name\":\"greece4admin\",\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/#\/schema\/person\/fff8682366c340eb16e75dd00c42794a\"},\"headline\":\"Greece Income Tax Rate \u2013 Alternative Tax Resident Regimes\",\"datePublished\":\"2021-01-25T12:49:52+00:00\",\"dateModified\":\"2023-09-05T18:26:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\"},\"wordCount\":220,\"image\":{\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ecovis.com\/greece\/hellas\/wp-content\/uploads\/sites\/5\/2021\/02\/GRC_NL0121_183325811-1280x550-1.jpg\",\"articleSection\":[\"Greece News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\",\"url\":\"https:\/\/www.ecovis.com\/greece\/hellas\/blog\/2021\/01\/25\/greece-income-tax-rate-alternative-tax-resident-regimes\/\",\"name\":\"Greece Income Tax Rate \u2013 Alternative Tax Resident Regimes - 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