Procedure for changing tax residence - Documents according to Circular POL.1058/18.03.2015

According to the circular ΠΟΛ.1058/18.03.2015 of the Greek Ministry of Finance, natural persons who wish to transfer their tax residence abroad must submit one of the following documents to the competent tax office:

a) Certificate of tax residence issued by the competent tax office of the State in which they declare their tax residence.

b) Application for the application of the Double Taxation Agreement between Greece and Germany (form in Greek and English). The Hague Convention's Apostille legalization stamp is required.

c) Copy of the tax assessment of the income tax return in Germany

d) If no tax assessment notice is available, a copy of the income tax return in Germany.

If it is not possible to submit one of the above documents, a certificate from the consulate confirming the natural person's strong ties (center of life) to the other country is required.

The above-mentioned documents must be provided with the legalization stamp Apostille of the Hague Convention by the district government and translated by a sworn translator.

Cost of service:

Each certification of the authenticity of the signature of the sworn translator costs 30 euros

The certificate of tax residence costs 50 euros

Relevant forms:

Form for the avoidance of double taxation https://www.mfa.gr/germany/images/stories/services/forms/25.pdf

LINK: https://www.mfa.gr/germany/de/services/verfahren-zur-anderung-des-steuerwohnsitzes-unt