July 2026 Monthly Tax Briefing

Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.

1. Applicants may submit their request by:
   a. 30 September of the year of arrival, for inclusion under Article 5A effective in the same year.
   b. 30 September of the following tax year, for inclusion under Article 5A effective in the year following their arrival in Greece.