A solution to one of the most common problems faced by those who live permanently outside Greece but still interact with the Greek tax system is provided by the new AADE guide for expatriates and Greeks abroad. It explains in a practical way how to obtain a tax identification number (AFM), how to use TAXISnet, how to file income tax returns, and what applies to owning property and vehicles, tax residency, and even the special regimes for pensioners or those returning to the country.

The first step for anyone living outside Greece but needing to interact with Greek services is the tax registry: issuing an Tax Number (ΑΦΜ – AFM), obtaining an activation code, and gaining access to myAADE. The process can now be completed remotely, with identification via video call, without the need to visit the local tax office (DOY). Those who cannot or do not wish to obtain the codes themselves can appoint a tax representative in Greece, with a power of attorney and a signed declaration of acceptance.

The second step is tax residency. Anyone who resides permanently abroad can transfer their tax residency abroad through an electronic application and form D210. This means that Greece no longer considers them a tax resident and does not require them to declare their global income. However, if they have income from Greek sources—rentals, pensions, interest, dividends, royalties, occasional employment, or provision of services—filing a tax return in Greece remains mandatory, even for foreign tax residents. On the other hand, merely owning property without income or owning a vehicle that is not in use does not, by itself, create an obligation to file a return.

SEE HERE the detailed AADE guide for expatriates and Greeks abroad.

A significant chapter concerns double taxation avoidance agreements. Those who work or have income abroad and do not wish to be taxed again in Greece must provide a Tax Residency Certificate from the country where they reside. With this, they can avoid double taxation or claim credit for tax already paid abroad.

For those considering returning, special regimes apply: pensioners who transfer their tax residency to Greece are taxed at a flat rate of 7% on foreign-source income; employees coming to Greece for the first time may qualify for programs with reduced taxation for seven years; investors have special lump-sum taxation arrangements. All require an application, specific conditions, and careful attention to deadlines.

The use of digital services is now essential. With an AFM and TAXISnet credentials, a foreign resident can perform almost every procedure electronically: filings, changes, obtaining certificates, updating property records, checking debts, and making payments. For those who struggle with digital processes, appointing a representative is the only practical option.

Finally, the guide reminds readers that expatriates and foreign residents often face “problems that drag on for years” because procedures are unclear. The new AADE edition aims to put everything in order, explaining clearly what is required for each action, which forms are needed, and when physical presence is necessary.