The Greek Income Tax Code (law No. 2238/1994) did not contain a definition of tax residence, until a recent amendment to Article 2 of the Income Tax Code by law No. 3943/2011 (published in the Official Journal of the Hellenic Government 66 A'/31-3-2011).
After the recent amendments by Article 12 of law No. 3943/2011, Article 2 para. 1 of the Income Tax Code on "Taxable persons" reads as follows:
"1. Any individual that has his residence or his habitual abode in Greece is subject to tax in Greece on his worldwide income.
Any person that derives income from a source in Greece, is subject to income tax in Greece on his Greek source income, irrespective of where that person maintains his place of residence or habitual abode.
A person has his habitual abode in Greece if that person resides in Greece for more than 183 days in total within one calendar year. The abode is considered as habitual unless the taxpayer proves that it is not."
(the translation is unofficial)."
Special rules are provided for the civil servants that are in service abroad and for the members of their families.
The new rules are effective as from 31 March 2011.
"1. Any individual that has his residence or his habitual abode in Greece is subject to tax in Greece on his worldwide income.
Any person that derives income from a source in Greece, is subject to income tax in Greece on his Greek source income, irrespective of where that person maintains his place of residence or habitual abode.
A person has his habitual abode in Greece if that person resides in Greece for more than 183 days in total within one calendar year. The abode is considered as habitual unless the taxpayer proves that it is not."
(the translation is unofficial)."
Special rules are provided for the civil servants that are in service abroad and for the members of their families.
The new rules are effective as from 31 March 2011.
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