Procedure for transferring tax residency abroad
Greek tax resident who transfers his/her tax residency abroad must submit a relevant application to the competent authority of the tax administration by the last business day of the first ten days of March of the tax year following the tax year of departure and, if required, a written declaration for the appointment of their tax representative in Greece. The relevant supporting documents must be submitted by the last business day of the first ten days of September of the tax year following the tax year of departure. The tax administration must rule on the completeness and sufficiency of the file within two (2) months from the date of submission of the supporting documents (POL. 1201/2017 Decision of the IAPR’s Governor). Applications and supporting documents under this procedure are received no later than December 31th of the year following the tax year of departure and are examined, while the Local Tax Office has the right to rule within two (2) months.

Submitting an application for transferring tax residency
Applications transferring tax residency and the required supporting documents, are submitted either by sending a request through “My Requests” platform of myAADE digital portal (myAADE.gov.gr), or by sending it in a physical envelope, by registered mail or by courier service. It is also possible to submit applications and supporting documents to the protocol of the competent authority of the tax administration.