Greece following the OECD guidelines for the determination of the concept of ‘tax residence’
Tax Residence Provisions
The definition of “tax residence” is introduced in the recent tax legislation, and is based on OECD guidelines. According to it, the residence (permanent) for tax purposes is considered to be Greece if an individual resides in Greece for more than 183 days in total within the same calendar year. It is also defined that residence (permanent) would be assumed to exist unless the taxpayer proved to the contrary.
Under the recent amendments to the tax legislation, the new provisions clarify that each individual is subject to tax in Greece for that person’s global income if the individual has its residence or habitual abode in Greece. Additionally, each individual shall be subject to taxation in Greece for income arising in Greece, notwithstanding that the habitual abode or the place of permanent residence is outside of Greece.
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