Greece

The general rule considered for the determination of an individual’s tax residence status is one’s physical presence in Greece in any 12-month period.

Apart from the actual number of days the taxpayer and/or family spends in Greece, the other crucial factor that can be used for the determination of an individual's tax residence is the centre of one’s ‘vital interests’.

The provisions of a Circular issued by the Independent Authority for Public Revenues (AADE) in Greece, offers guidance on the interpretation of ‘vital interests’ concerning tax residency. The Circular clarifies that elements such as permanent residence, habitual abode, and the individual's overall personal and economic connections are considered when determining their tax residency status. Furthermore, it specifies that the 'centre of vital interests' is assessed by evaluating all personal and economic relationships that connect an individual to a particular location,considering the specific circumstances of each case comprehensively.

Notwithstanding the above, an individual’s tax residence status is also determined on the basis of the provisions of a bilateral Double Tax Treaty (DTT) concluded between the contracting states (i.e. country of origin/home and Greece) where applicable.