Greece personal tax context

Home, vital interests and presence

A permanent/principal residence, habitual abode or centre of vital interests can establish Greek residence. More than 183 cumulative days in any twelve months also normally establishes residence from the first day. The day test has an exception for exclusively tourist, medical or similar private stays not exceeding 365 days, including short absences; it does not erase the separate connection tests.

Specified Greek officials abroad

Greek-national consular, diplomatic and equivalent public officials or civil servants working abroad are separately treated as Greek tax residents. This is a defined official-service rule, not a general worldwide-tax rule for every Greek passport holder abroad.

Foreign income and relief

Residents are generally taxed on taxable worldwide income. Applicable treaties govern allocation of taxing rights. Foreign income tax can be credited, subject to conditions and a cap equal to Greek tax attributable to that income; treaty documentation and income classification matter. This is not an automatic exemption for overseas earnings.

Greek-source income remains relevant

Nonresidents are taxable on relevant Greek-source income, including Greek work, property and specified business, pension or investment income. Treaty benefits require checking the agreement and providing a residence certificate. Nonresident treatment is not blanket tax exemption; deductions and presumptive-income rules can differ from those for residents.