In the context of establishing our country as a hospitable and attractive place in terms of the implementation of small and large investments, the Government proceeded on 30-12-2020 in implementing Article 5A of Law 4172/2013, regarding alternative taxation of income arising abroad of individuals who transfer their tax residence in Greece.
In a nutshell, the special Non-Dom tax regime provides the exhaustion of tax liability for any foreign-sourced income by paying an annual flat tax of €100.000, regardless of the amount of income earned abroad and with no obligation to declare any foreign income in Greece. The special regime provides also for an exemption from any inheritance or donation tax, as regards any property abroad. The taxes, that may have been already paid abroad, do not decrease tax liability arising in Greece under the special Non-Dom regime. The special scheme may be also extended to family members of the individual by contributing for each member annually an additional flat tax of €20.000.
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