Paperwork for taxpayers living abroad

Authorities are asking taxpayers who are resident in other countries to prove they are indeed based or employed abroad.

The Finance Ministry’s General Secretariat for Public Revenues has issued a circular offering guidelines regarding the documents that must be submitted for taxpayers based abroad to be recognized as such. Unless the necessary papers are produced, they will be considered as residents of Greece and be asked to pay the amount of tax that Greek legislation provides for.

The taxpayers in question, who may have submitted some of the documents required or none at all, are at any rate obliged to provide the certificates that will confirm they have indeed moved their residence or their main professional activity to another country. Greeks living abroad will need to produce the following documents:

– Papers confirming that the taxpayer and their dependent family members are permanent residents of another country, such as a certificate from the state or municipal or other recognized authorities, proof of children’s education or home rental contract, or proof of owner residence abroad if that applies.

– A tax residence certificate, issued by the foreign tax authority, that illustrates that the taxpayer is resident in that country. If the taxpayer has settled in a country that has an agreement with Greece to avoid double taxation and has an income from this country, they can produce an application to avoid double taxation that carries the tax residence certificate and is in both languages.

– Taxpayers living in countries that have not signed a double taxation avoidance agreement with Greece must submit a tax residence certificate, if issued by the foreign tax authority, or a copy of their income tax clearance document.

– Details proving the taxpayer’s occupation such as an employment contract with a foreign employer or documents certifying self-employment, such as a license to start a business, or participation in a foreign company.

If any of the abovementioned certificates are not available, taxpayers will need to produce additional documents that will prove their strong links with another country, such as social security certificates.