Changing tax residence: documents and common mistakes

Tax residence is not determined by where you formally live, but by criteria such as time spent, the centre of your vital interests and your family situation.

Transferring residence requires an application with a tax residence certificate from the foreign authority, employment or accommodation evidence and, where needed, official translation and apostille.

The most common mistake is filing late: the application must be submitted within a specific deadline, otherwise you continue to be taxed in Greece on your worldwide income.

Even as a non-resident taxpayer you must still file for income and property in Greece. Double tax treaties determine which country taxes each source.