oThe main changes about the tax residence definition of the non- residents
According to the recent decision POL. 1177/07.14.2014, of the Ministry of Finance, the issue of the Tax residence for those residing abroad has been arranged as follows.
I. Taxpayers who: a) have moved permanently abroad, b) have not modified their residence data at the competent Tax Office at the time of their departure and c) have not yet submitted tax returns, by which they state that they’re residents of Greece, must submit the following documents to the Tax Office, which was competent before their departure:
i) a certificate from the competent Tax Authority of the State of their current residency, affirming that he/she is a tax resident of that State.
Please note that any taxpayer who has submitted tax returns in Greece because he/ she acquires income in Greece and he/she is resident of a State with which a current Contract for the Avoidance of Double Taxation exists, may submit (instead of the above mentioned certificate), the provided “Application for the Implementation of the Convention on the Avoidance of Double Taxation” (bilingual forms), on which no Apostille (Hague Convention) is required, or
ii) a copy of the liquidation of his/ her tax return, or
iii) in case of absence of the above mentioned liquidation, a copy of his/ her already submitted to the state of his/ her residency tax return (bearing Apostille - Hague Convention).
iv) If none of the above documents can be submitted, then the Tax Authority must accept any submitted by the taxpayer certificate, which is issued by any public or municipal or any other official authority, evidencing the residence of such natural person abroad.
Provided that it is proved, according to the above, that the taxpayer is resident abroad and that he/ she is not considered being a resident of Greece, under the provisions of our domestic legislation, his/ her tax residence can be modified from the current date. II. Taxpayers who have moved permanently abroad but they have already submitted tax returns by which they state that they’re residents of Greece, must submit to the competent Tax Office in Greece handwritten amendment/s of their tax statement /s, by which they will state that they are resident abroad, following the procedure mentioned above (under I). oEvents and suggestions The State Theatre of Northern Greece – Nikaiti Kontouri presents on August 15th & 16th, 2014 “The Persians” by Aeschylus, at the Ancient Theatre of Epidaurus. Who is better to talk about the tribulations of war than the vanquished? Aeschylus uses the Persians’ lamentations to illustrate the significance of defeat and to highlight the ethos and values of the victorious Greeks while condemning arrogance. A tragedy packed with martial narratives, ghosts and allegorical, prophetic dreams, the Persians (472 BC) is based on historical events which the tragedian experienced in person at the battle of Marathon (Ancient Theatre of Epidaurus, Palea Epidavros, Argolis, Peloponnese, tel.:+30 – 27530 22026 (for the Festival), +30 27530 22 009 & +30 27530 22 666 (for the Archaeological Site). The Benaki Museum presents until 10.12.2014 the exhibition “DESTEFASHIONCOLLECTION: 1 to 8”. The destefashioncollection is an incremental, evolving project conceived by the DESTE Foundation to consider and trouble the boundary between art and fashion. Each year since 2007 the destefashioncollection has commissioned an artist to survey that season’s International fashion offerings and to select five related works. These pieces form the artist’s own capsule collection. The artists who have participated so far in the destefashioncollection project are:
Michael Amzalag & Mathias Augustyniak (M/M Paris) - 2007, Juergen Teller - 2008, Helmut Lang - 2009, Patrizia Cavalli - 2010, Charles Ray - 2011, Athina Rachel Tsangari - 2012, Diller Scofidio +Renfro - 2013, Maria Papadimitriou – 2014.
Neither solely about fashion or art, the exhibition builds on the tensions, affinities, and distance between the two and the problem of contemporariness revealed in their relationship (Benaki Museum, Pireos Street Annexe, 138 Pireos & Andronikou St., tel + 30 210 345 3111).