What if a Greek tax resident works in one or more countries?
Personal income tax return filing

Employee with income taxable abroad is obliged to file income tax return, while a yearly tax reconciliation by the employer is not allowed.

The due date for the tax return falls on June 30 and it cannot be extended, unless the ministry amends the deadline


The tax return can be filed only online. Representation by a tax adviser is voluntary but requires a signed power of attorney.

Avoiding double taxation

If there is no double tax treaty, then only the exemption method is applicable, however only in case the income from employment was taxed in such other country.

In case a double tax treaty is applicable, which allows the application of a set-off method, the employee can apply the exemption method, if the income was taxed abroad and it is more beneficial to them.

For the purposes of avoiding double taxation, generally, a certificate on the paid tax or similar confirmation is required. In exceptional cases other evidence may be accepted.

Tax benefits and other specifics

To apply for available tax benefits respective evidence is required. Depending on the respective tax benefit the evidence or documentation may need to be presented to the tax authorities with the tax return.

In general, the income is attributable to the country where the work is performed. If the income or its part cannot be attributed to one country as a whole, then a ratio based on respective time worked in Greece and other countries is applied. Individual parts of income may need individual evaluation and attribution ratio as they may concern different time periods or situations; this may concern especially paid vacation (provided for a year of work), state holiday, sickness, bonuses and benefits.


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Please note that our posts and articles have been prepared for general guidance on the matter and do not represent a customized professional advice. Furthermore, because the legislation is changing continuously, some of the information may have been modified after the publication has been released. Atlas Consulting does not take any responsibility and is not liable for any potential risks or damages caused by taking actions based on the information provided herein.

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