In the midst of intense global tax competition, many states seek to attract tax base – that is, income, investments and human capital – through special tax regimes.Greece, through Articles 5A, 5B and 5C of the Income Tax Code (Law 4172/2013), has established a comprehensive framework of incentives for individuals who choose to transfer their […]

The status of tax resident of Greece constitutes the cornerstone for determining the scope of the tax obligation of a person (natural or legal) towards the Greek State. The definition and criteria are clearly set out in the Income Tax Code (ITC). These criteria differ depending on whether they concern natural persons or legal persons. I. Criteria for Natural […]