Tax incentives for individuals who transfer their tax residence in Greece

Article 5C of Income Tax Law 4172/2013 provides tax incentives to individuals who transfer their tax residence in Greece.

Foreign tax residents, who transfer their tax residence in Greece, are exempt from income tax for fifty percent (50%) of their income as employees or from business activity arising in the country.

The provision concerns, in particular, Greeks abroad who intend to repatriate.

Read in detail the conditions for inclusion to the beneficial provisions of 5C Tax Regime as well as the procedure required for its activation.