Greek Tax Guide For Greek Americans: Updated Rules For 2025

The Greek tax authority (AADE) recently released a comprehensive Greek-language FAQ titled “Συχνές ερωτήσεις – απαντήσεις για Ομογενείς & Φορολογικούς Κατοίκους Εξωτερικού” (Frequently Asked Questions for Greeks of the diaspora and tax residents abroad). The guide responds to issues raised during a July 2025 webinar and is designed to help Greeks living outside Greece understand the rules that apply to them.

Cosmos Philly went through the document and highlighted the parts most relevant to the Greek-American community. The original text is in Greek and remains the only official reference. What follows is a clear, plain-English summary for informational purposes only, not legal or tax advice. All information reflects AADE’s official rulings as of November 2025.

1. What This New AADE Guide Covers

The original FAQ explains:

how tax residency is defined
how to transfer tax residency to or from Greece
how to obtain an AFM (Greek tax ID)
how to use AADE’s online services
what documents Greek Americans need
how foreign income is taxed
double taxation rules
tax incentives for people relocating to Greece
ENFIA and property responsibilities
rules for cars and foreign plates
banking, IBANs, and payments
how to contact AADE from abroad

2. Tax Residency: When You Are Considered a Tax Resident of Greece

You are a tax resident of Greece if:

your permanent home, usual residence, or center of vital interests is in Greece
or you spend more than 183 days in Greece within any 12-month period
or you are a Greek diplomat or similar official working abroad

If you are in Greece for tourism, medical treatment, or similar personal reasons and stay under 365 days, the rule can differ.

3. How to Transfer Your Tax Residency Out of Greece

To move your tax residency abroad, submit your request through:

myAADE → Τα Αιτήματά μου (My Requests) → Income → “Κάτοικοι εξωτερικού – διαδικασία μεταβολής φορολογικής κατοικίας.”

You must provide:

Form A110 and Form D210
a foreign tax residence certificate
proof of at least 183 days abroad in the previous year
acceptance of receiving Greek tax notifications yourself, or appointment of a tax representative in Greece

All foreign documents require apostille or consular authentication and official translation.

4. How to Transfer Your Tax Residency Back to Greece

Submit your request through:

myAADE → Τα Αιτήματά μου → “Μεταβολές στοιχείων φυσικού προσώπου.”

Couples may have different tax residencies and may file separately or jointly with separate calculations.

5. AFM, TAXISnet Codes, and the New Personal Number

You can apply for an AFM and TAXISnet codes online.
The system only accepts Greek mobile numbers in 10-digit format.
Spouses may share the same Greek mobile number.
A foreign tax ID and full foreign address are required.
Automatic issuance of TAXISnet codes requires:
- a Greek bank account in your name, and
- a Greek mobile phone registered with that bank
The new Personal Number is the unified digital ID for all public services.

6. Appointing a Tax Representative in Greece

You can appoint a tax representative through:

a notarized power of attorney
a certified declaration at a Greek consulate
a digital declaration via gov.gr (using your own TAXISnet codes)

The representative must sign an acceptance form.

7. Income, Relocation Incentives, and Double Taxation

7.1. Special Tax Regimes for People Moving to Greece (Articles 5A, 5B, 5C)

Article 5A — High-Net-Worth Individuals (Investors)

People investing at least €500,000 in Greece may opt to pay:

a flat €100,000 annual tax on all foreign income

Investments may be in real estate, businesses, or financial instruments.

Article 5B — Foreign Pensioners

Foreign pensioners who move their tax residency to Greece may pay:

a flat 7 percent tax on all foreign pension income
for up to 15 years

Greek-sourced income is taxed under standard rules.

Article 5C — Workers and Entrepreneurs Moving to Greece

People who relocate to Greece for employment or business may:

pay tax on only 50 percent of their Greek-sourced employment or business income
avoid certain “presumed living expense” calculations
for a period of seven years

Eligibility requires:

not being a tax resident of Greece for five of the previous six years
moving from an EU/EEA country or any country that cooperates with Greece on tax matters
taking a job with a Greek employer, working for a foreign company’s Greek branch, or opening a business in Greece

If you are considering living in Greece while keeping your U.S. job, see our guide:
Thinking About Working Remotely from Greece? What Americans Should Know

This explains how remote work interacts with the 183-day rule, visas, and the 50 percent tax reduction program.

7.2. Double Taxation Agreements

Greece currently has tax treaties with 57 countries, preventing the same income from being taxed twice.

To use a treaty, you must submit either:

the official Greek DTA application signed by your foreign tax authority, or
the same form plus a separate foreign tax residence certificate

AADE publishes the full list of treaty countries on its website.

7.3. Do Greek Americans Need to File a Tax Return in Greece?

You must file a Greek tax return only if you earn Greek-sourced income, such as:

rent
salary
business income
Greek pension
dividends or interest from Greek sources

Owning a home or car in Greece does not create a filing obligation unless income is generated.

7.4. Reporting Income from Abroad

Greek tax residents must report worldwide income.
Non-residents report only Greek-sourced income.

8. Property and ENFIA

Greek Americans who own property in Greece must:

declare it in E9 the year after purchase
pay ENFIA annually
declare rental income in E1, if applicable

Capital gains tax remains suspended until December 31, 2026.

9. Cars: Buying, Importing, and Using Foreign Plates

Buying a Car in Greece

You can buy a Greek-registered car if you have a Greek AFM.
You must insure it and pay annual road tax.

Importing a Vehicle

Imported vehicles must pay registration tax unless you qualify for exemptions under relocation (μετοικεσία) rules after living abroad for 24+ months.

Special Exceptions

Individuals relocating from the Americas, Africa, Australia, and several Middle Eastern countries may receive partial exemptions even without prior ownership of a vehicle.

Driving with Foreign Plates in Greece

Visitors living abroad may use foreign-plated cars for:

up to six months per 12-month period
for private use only

If they stay longer, the car must be re-exported or declared immobilized digitally.

For a full explanation of these rules, see our related guide:
Driving Your Car in Greece Without Paying Import Taxes

10. Banking, IBANs, and Payments

IBANs from Revolut, Viva, and foreign banks are accepted.
Foreign bank accounts can be used for refunds and payments.
Foreign credit cards from SEPA countries are accepted for online tax payments.
IBANs must be declared under AADE rules.

11. How to Contact AADE from Abroad

myAADE 1521 portal: 24/7 written inquiries (requires TAXISnet codes)
Phone: 1521 (from within Greece)
AADE website: official guides, FAQs, and digital services
AADE’s YouTube, LinkedIn, and X accounts for official updates

Staying Updated

Tax rules and digital platforms change frequently.
Anyone planning relocation, retirement, remote work, or long-term stays in Greece should:

verify requirements on aade.gr,
consult Greek consulates,
and speak with tax advisors familiar with both Greek and U.S. systems.

Read also:

Driving Your Car in Greece Without Paying Import Taxes: Who Can and Who Cannot

Greece’s Relocation Incentives: Who Qualifies and What They Really Offer