The Independent Authority for Public Revenue (AADE) has released a new practical guide aimed at addressing some of the most common tax-related issues faced by Greeks living permanently abroad who continue to have obligations in Greece, according to en.protothema.gr.
The guide sets out, step by step, how expatriates can obtain a tax identification number (AFM), access TAXISnet and myAADE, submit income tax declarations, and understand what applies to property ownership, vehicles and tax residency. It also outlines special tax regimes for pensioners, employees returning to Greece and investors
According to the guide, the starting point for any interaction with the Greek tax system is registration with the tax authorities. The issuance of an AFM, activation of digital access codes and entry to myAADE can now be completed remotely, including identification via video call, eliminating the need for a visit to a local tax office. Alternatively, taxpayers may appoint a tax representative in Greece through a power of attorney and a signed acceptance declaration.
A central section focuses on tax residency. Individuals who live permanently abroad may apply electronically to transfer their tax residency outside Greece by submitting form D210. Once approved, they are no longer taxed in Greece on their worldwide income. However, income originating in Greece—such as rent, pensions, interest, dividends, royalties or occasional employment—must still be declared, even by foreign tax residents. Simply owning property without income or a non-operational vehicle does not automatically trigger a filing obligation.
The guide also highlights double taxation treaties, stressing the importance of providing a tax residency certificate from the country of residence to avoid being taxed twice. It further explains preferential tax regimes for returning pensioners, incoming employees and investors, all of which require timely applications.
Finally, AADE emphasizes the importance of digital services, noting that most procedures can now be completed online, helping expatriates avoid long-standing bureaucratic complications.
See the detailed guide here
Source: en.protothema.gr
