o Who are Not required to Submit a Tax Return
According to the decision POL. nr. 1067/2015 of the Finance Minister, abroad residents are required to submit a tax return in Greece only if acquiring “actual” income in Greece.
Therefore, abroad residents who own, for example, a secondary residence or a car in Greece, if not acquiring ”actual” income in our country, they are not obliged to submit an income tax return.
Also, taxpayers of over 18 years of age are required to submit tax return for the tax year 2014, only if they have acquired actual or imputed or taxable in any way or exempt income. Thus, taxpayers of over 18 years of age who have had no income during the fiscal year 2014 are not required to submit a tax return.
oNew Instructions for those who want to Transfer their Tax Residence Abroad
According to the decision POL. nr. 1058/2015 of the Finance Minister, taxpayers who wish to transfer their tax residence abroad must submit to the competent Tax Office in Greece:
(a) a relevant application, as well as
(b) a written statement regarding the appointment of their tax representative in Greece,
no later than the last working day of the first ten (10) days of March of the tax year following the tax year of their departure,
The aforementioned individuals are also required to submit to the competent Tax Office in Greece the following documents:
(a) 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) and no translation in Greek is required (the same applies also for Tax Residency Certificates issued by the tax authorities of the U.S.A and Turkey), or
(b) a copy of the liquidation of his/ her tax return, or
(c) 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 and officially translated in Greek),
no later than the last working day of the first (10) ten days of September of the tax year following the tax year of their departure.
Exceptionally, for those who wish to transfer their tax residence abroad for the fiscal year 2014, the deadline for the submission of the initial application is the last working day of the first ten (10) days of May 2015.
oEvents and suggestions
The Museum of Cycladic Art presents from 11.19.2014 until 05.31.2015 the major archaeological exhibition “Hygieia, Health, Illness, Treatment from Homer to Galen”.
This exhibition focuses on the universal subject of Health, providing an overview of the evolution of ancient medical practices: the transition from magico-religious healing practices to rational, scientific medicine.
It presents approximately 300 artifacts with the participation of 41 international museums, including the Louvre, the British Museum, the National Archaeological Museum of Athens, the Musei Capitolini (Nicholas P. Goulandris Foundation – Museum of Cycladic Art, 4, Neophytou Douka str., Athens 106 74, Greece). For more info: