Tax Residence Certificate
Anyone residing abroad permanently (for more than 183 days per year) but submitting tax returns in Greece, is required to submit before the Greek Tax Authorities together with his annual tax return, a Tax Residence Certificate, which certifies their state of tax residence (article 12 of Law 3943/2011, enforced since 03.31.2012). Exceptionally for the tax return of 2012 (01.01.2011-12.31.2011), that the deadline submission has been expired since June, 2012, the above obligation has been extended until 03.29.2013. Especially for those residing in the United States of America: a)the Tax Residence Certificate (form 6166) should be issued by the competent tax authority, which is the Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255, and must certify that “…the above mentioned tax payer is a resident of the U.S.A. for the purposes of the Greece - U.S.A. Double Taxation Convention”, b)together with the above Certificate, a Claim for the Application of the Double Taxation Convention between Greece and the United States of America must be submitted, completed and signed (also bearing the company’s seal in case of a legal entity).
You may find the application form for the Application of the Double Taxation Convention between Greece and the United States of America on the following link:
oExtension for the legalization/settlement of illegal structures and changes of use For those who have made any kind of construction either with no permit issued by the competent City Plan or have exceeded the permit they have got or have changed the use of the construction (i.e. they have changed their basement from a subsidiary room to a main livable space, etc.), they have a last chance to legalize/settle these kinds of illegalities until 05.31.2013. Please note that the non legalization of arbitrary structures and changes of use, according to Law 4014/2011, has the result of the absolute nullity of any transfer of ownership of a property (i.e. sale, parental donation, gift, etc.) or establishment of lien on a property or its contribution to a company (article 23 of Law 4014/2011).
Buildings built before 1955 such as some other categories of construction, are exempted.
oYachts’ Taxation – Establishing of sailing and recreation tax In the immediate future the Greek Parliament is going to vote a new provision regarding the establishment of a new yacht tax called “Duty of Sailing and Sojourn”. At the same time they will abolish the luxury and special tax which has caused among other things, the ceasing of the importation of yachts in Greece, since the import costs had been prohibitive (23% VAT + 10% luxury tax on the value of the vessel), while even planned imports had been cancelled.
This new tax will only concern the sail and recreational private vessels, regardless their flag.
The said “Duty of Sailing and Sojourn” for yachts is expected to cause their return to Greek seas and marinas, which will stipulate the economy of the islands and coastal areas and create thousands of new jobs.
The current tax regime for yachts is governed by law 3790/2009, concerning the special tax for yachts, as modified by law 3842/2010, whereby:
a)A special annual and indivisible tax is levied on all private recreational vessels, which are in Greek territory, are registered in Greek or foreign registry and are equipped with a Recreational Vessel Traffic Bulletin or a Yacht Traffic Bulletin or any equivalent document. This special tax is levied on private recreational vessels only if they remain in Greek territory for a total period of more than 60 days during each calendar year. b)The said special tax is levied on yachts exceeding 10 meters and sailboats exceeding 15 meters. c)Yachts of less than 10 meters length and sailboats not exceeding 15 meters pay a special registration fee of 1,00 euro. d)Liable for paying this special tax is the owner of the vessel, natural or legal person, while jointly liable is considered to be its holder or user. e)Also a special annual payment (luxury tax) is anticipated for owners or possessors of private recreational vessels. Especially for year 2013 this tax shall not apply.