• 18/07/2022

Arrangements for the alternative taxation of income abroad of natural persons who transfer their tax residence to Greece

The natural person who is included in the provisions herein, as long as in a tax year he does not pay the full amount of tax (ie fifty percent (50%) of his income from salaried work that he acquires in Greece during the tax year), ceases to be subject to the provisions of this article from the relevant tax year and is henceforth taxed on his worldwide income based on the general provisions of this Code.

Especially the natural persons with the first year of inclusion in the alternative method of taxation for the income arising abroad of article 5A of Law 4172/2013, in the tax year 2021 pay the flat tax amount of par. 2 of this article for the income arising abroad until 20.7.2022.