"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.