AADE has streamlined the application process for the alternative tax regime for foreign-source income available to new tax residents investing in Greece.
Greece’s The Independent Authority for Public Revenue (AADE) has simplified the application process for the alternative taxation regime for foreign-source income for new tax residents investing in Greece under Article 5A of the Income Tax Code (ITC).
The changes were introduced through Decision A.1147/2026, issued by AADE Governor George Pitsilis on 20 July 2026.
Under the revised procedure, taxpayers may submit applications and supporting documents digitally through the myAADE portal, by registered mail or courier, or in person by appointment via the My Appointments application on the myAADE digital portal.
Supporting documents completing an application file may be submitted no later than 31 October of the tax year for which registration is requested.
The decision also clarifies application deadlines.
Individuals arriving in Greece may apply by 30 September of the year of arrival to be covered by Article 5A from that year, or by 30 September of the following tax year to be covered from the year after arrival.
Those transferring their tax residence to Greece on or before 2 July may choose either option, while individuals relocating after 2 July must apply for the year following their arrival.
Applicants may also request that the regime be extended to related persons, including a spouse, parents or children, either with the initial application or at a later stage.
Under the regime, an administrative tax assessment for the fixed tax amount is issued by the last working day of November. The annual fixed tax is EUR 100,000, with an additional EUR 20,000 for each related person. The tax must be paid by the last working day of December, after which it fully satisfies all tax obligations relating to foreign-source income.
The new provisions apply to new applications, applications currently pending review, and administrative tax assessment decisions for the 2026 tax year where the fixed tax amount had not been paid when Decision A.1147/2026 entered into force.
To qualify under Article 5A of the Income Tax Code (ITC), an individual must not have been a tax resident of Greece for seven of the eight years preceding the transfer of tax residence, must make an investment of at least EUR 500,000 in eligible assets in Greece, and complete the investment within three years from submitting the application. Proof that the minimum investment amount has been transferred must accompany every application.
