Through this service, individuals who transfer their tax residence to Greece may submit an application to be included under the provisions of Article 5C of the Income Tax Code, which concerns the special tax regime for income arising in Greece from employment and business activity.
Deadlines
- For commencement of employment or business activity taking place up to and including July 2 of any given year, the application for inclusion under the provisions of Article 5C must be submitted by the end of that same year. In such a case, the application is evaluated for the taxpayer’s inclusion in the special tax regime for income arising in Greece from employment and business activity for that same year. If the taxpayer submits the application within the year following the commencement of employment or business activity, the application is evaluated for inclusion in the special tax regime under Article 5C for the year following the commencement.
- For commencement of employment or business activity taking place after July 2 of any given year, the application for inclusion under the provisions of Article 5C must be submitted by the end of the following year and is evaluated for the taxpayer’s inclusion in the regime for the year following the commencement of employment or business activity.
User manuals
Frequently asked questions - answers
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Relevant provisions
Α. 1138 /2025
(677.63 KB)
Ε. 2029 /2022
(217.7 KB)
Α. 1089 /2022
(258.54 KB)
Ε. 2224 /2021
(144.04 KB)
Α. 1087 /2021
(214.12 KB)