Tax Map · 搬迁排名

Greece 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在希腊停留累计超过183天（在任何12个月期间内）
• 中心利益（个人、家庭、经济和社会联系）位于希腊，在天数计算不具决定性时进行整体评估
• 在 AADE 系统中正式注册/分类为希腊税务居民，直至税务居民身份正式转移至国外

自费的远程工作者或投资者可以选择希腊专门的数字游民居留途径，该途径要求月收入约 3,500 欧元，或者通过购买符合条件的房地产来获得黄金签证居留许可。

要结束希腊税务居民身份，不仅需要离境并在国外居住超过 183 天，还需要正式转移税务居民身份并证明生活重心不在希腊，因此这是一个行政和证据过程，而非自动过程。

“A natural person who has been in Greece for a period exceeding one hundred and eighty three (183) days, in aggregate, during any 12‑month period, is a tax resident of Greece from the first day of their presence in the country. The above does not apply in the case of an individual who resides in Greece exclusively for touristic, medical, therapeutic or similar private purposes and their stay does not exceed three hundred and sixty five (365) days, including short periods of stay abroad. Tax residence is also determined by the place where the individual has their centre of vital interests (personal and economic ties). Tax residence abroad is not recognised automatically, but following a relevant application and submission of supporting documents to the Tax Administration.” — Independent Authority for Public Revenue (AADE) / Hellenic Republic – gov.gr

估算 — 与链接来源核实。 参见方法论。