Greece’s Independent Authority for Public Revenue, AADE, is changing the rules on tax and customs exemptions for people who relocate their habitual residence to Greece, in a move likely to interest diaspora Greeks, repatriates, executives, employees returning from overseas postings and foreign residents planning a permanent move.

The new guidelines cover several long-standing practical issues, including the treatment of vehicles brought into Greece, the criteria used to determine habitual residence, and the way exemptions are granted to individual applicants.

AADE said the aim is to ensure that applications are handled uniformly by customs authorities and to make the process easier for citizens transferring their main place of residence to Greece.

The changes are set out in a new circular issued by AADE Governor Giorgos Pitsilis, no. 2027/2026, which gives customs authorities detailed instructions and practical examples on the implementation of the National Customs Code, under Article 157 of Law 5222/2025.

The circular clarifies the rules in several key areas.

On vehicles and other means of transport, it provides clearer instructions on the conditions under which passenger cars and other vehicles may be used for six months by people relocating to Greece, as well as the procedure for their registration in the country.

On personal exemptions, the benefit will now be granted separately to each individual, rather than collectively per family, reflecting current social and economic conditions.

On habitual residence, the circular introduces clearer criteria, with emphasis on the applicant’s permanent centre of interests, including personal and professional ties, in order to reduce misinterpretations.

It also clarifies the conditions under which public and private sector employees who have been seconded or officially assigned abroad may fall under the relocation provisions when they return to Greece.

AADE said the updated framework is intended to give repatriated citizens greater legal certainty and transparency in their dealings with customs authorities, while ensuring that all applications are treated in the same way by the competent services.

The authority also said the use of practical examples should help speed up procedures and reduce bureaucracy for eligible applicants.

With the new circular now in force, all previous relevant instructions issued to public services and taxpayers are repealed. AADE said the change establishes a single, modern and updated framework for people relocating their habitual residence to Greece.

For further information, interested parties can contact AADE’s taxpayer service centre, my1521.

By phone, they can call 1521 toll-free, Monday to Friday, from 7am to 8pm.

Online, they can use the my1521 platform, which operates 24 hours a day, by selecting: Customs Issues > Individuals > Relocators.