|
Greece: Individual Non-Resident
Taxation |
| BACK
TO GREECE
INFORMATION: LOW-TAX AND INCENTIVE REGIMES |
Non-residents are taxable only on their income from
Greek sources at the same graduated tax rates applicable
to residents. However, nonresidents are not entitled
to any of the deductions and allowances that may be
claimed by residents, unless they are EU residents who
earn 90% of their income in Greece.
Double
taxation treaties cover the taxation of the local income
of expatriates working in Greece. In order to qualify
for treaty treatment, the expatriate must be a permanent
resident of a treaty country and must not remain in
Greece for more than 183 days during any taxable year;
or the expatriate must be employed by or render his
services to an individual or legal entity of the treaty
country where he maintains his permanent residency.
Particular treaties may contain other conditions.
Under the treaties, income tax paid in Greece is credited
to the income tax due by the taxpayer in the country
of which he is a citizen.
|
| BACK
TO GREECE
INFORMATION: LOW-TAX AND INCENTIVE REGIMES |
|
|
Strategic Partners
Lowtax Network Portal: 'Low-tax' business and investment in the top
50 jurisdictions covered in exceptional detail.
Tax News: Global tax news, continuously updated through the day.
Investors Offshore:
The independent offshore and alternative investment guide for expatriates
and the globally aware investor. Sponsored by HSBC
Bank International.
Law & Tax News: Daily
news and background data on tax and legal developments for international business.
Offshore-e-com: A topical
guide to offshore e-commerce focused on tax and regulation.
Lowtax Library: One of
the web's largest and most authoritative business and investment information
sources.
US Tax Network: The resource
for free online US taxation information, covering: corporate tax, individual
tax, international tax, expatriates, sales and e-commerce tax, investment
tax.
Personal Business Tax
Guide: Providing essential tax news and information on business for
contractors, entrepreneurs, professionals, small businesses, artists, sportspersons
and entertainers.
Offshore
Trusts Guide: OTG publishes news, features and newsletters on the
use of offshore trust structures.
TreatyPro:
The online tax treaty resource.
|
|
|
Front Page
Tax Jurisdictions
Partners
