In practice, the application of the assumptions to a non-resident resulted in the attribution of income to non-residents that own or use a summer-house in Greece. The amount of the attributed income varied, depending on the location of the property, the size of the property, the existence of a swimming-pool, etc. Given the fact that there is no tax-free bracket for non-residents, an amount of tax was always imposed on the non-residents that owned real property in Greece. The problem with the application of the assumptions to non-residents is that in fact it attributed a FICTITIOUS income to non-residents.
The amendment corrects this problem. No income may be attributed to non-residents by way of application of the assumptions that apply to Greek tax residents.
The assumptions however continue to apply to non-residents that acquire in income in Greece.