Tax Residency Change

Change to “Resident Abroad” with full support: pre-check of your file, appointments, filing and tracking until the decision by the competent Tax Office for Residents Abroad.

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What we do

Check conditions & documents, schedule appointments, prepare applications/declarations (e.g., M1/M7) and track to completion.

When it’s needed

When your center of vital interests or main residence/work is outside Greece and you do not acquire tax residency in Greece based on days of stay.

Outcome

After acceptance, your tax residency is transferred to the “Residents Abroad” tax office. Taxation in Greece only for Greek-source income.

Note: Process and deadlines are set by current tax law and AADE guidance.

Basic conditions (indicative)

Center of vital interests

Residence/family/work abroad. The real overall situation is assessed.

Days of stay

Do not exceed the annual stay threshold in Greece unless exceptions apply and are documented.

Tax residency abroad

Proof of tax residency in the new country (e.g., tax residency certificate or equivalent documents).

Documents (indicative guide)

ID & details

  • Passport/ID, Greek TIN, e-mail & phone.
  • Family status changes (where applicable).
  • Foreign TIN (if issued).

Proof of establishment

  • Employment/studies or business activity contract.
  • Housing lease/utility bill.
  • Health/social insurance abroad.

Tax documentation

  • Tax residency certificate (reference year).
  • Proof of filing in the new country, where required.
  • Official translations & apostilles (as applicable).

Final checklist may vary by country and personal situation.

Process with IKEP

1) Pre-check

Collect documents electronically, confirm conditions and provide a tailored checklist.

2) Application/Declarations

We prepare the set (e.g., M1/M7), book appointments where needed and guide you on fees.

3) Filing & tracking

We file with the Residents Abroad Tax Office and monitor until the decision.

Important: We do not provide tax advice; we cooperate with accountants/tax advisors where required.

FAQ

When is it best to apply?

Generally in the year you relocate abroad to avoid double filings/adjustments. Official deadlines are set by AADE.

Is physical presence required?

In many cases it’s fully digital. Where needed, we schedule appointments and guide you on authorizations.

What changes after acceptance?

Your tax office becomes “Residents Abroad”. You are taxed in Greece only on Greek-source income according to rules and applicable DTTs.

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