Greece’s Independent Authority for Public Revenue, AADE, has clarified the rules allowing people who move their main residence to Greece to import household goods, personal belongings and cars without paying customs duties, VAT or vehicle registration fees.

The guidance sets out the conditions, supporting documents and procedures for Greeks returning from abroad, foreign residents settling permanently in Greece and others transferring their centre of life to the country.

The measure applies to individuals who move their primary residence from another country to Greece and is intended to reduce the cost of relocation, particularly for those transporting furniture, electrical appliances, household equipment, personal items and private cars.

A key condition is that the person must have lived outside Greece for at least 24 consecutive months before relocating. They must also prove that their real and permanent residence was abroad and that they are now settling in Greece with the intention of remaining permanently.

For vehicles, the benefit can be particularly significant, as registration fees in Greece can in some cases amount to thousands of euros.

AADE makes clear, however, that the exemption is not granted automatically. Applicants must prove that the goods or vehicle formed part of their personal property before the move and were not acquired simply to benefit from the favourable rules. A certificate of relocation must also be issued in the name of the person concerned before the process can be completed.

One of the most important changes is that eligibility will now be assessed individually, rather than at family level. This means that any family member who meets the conditions may independently qualify for the exemption, expanding the number of people who may be able to use the measure.

AADE also stresses that a tax residence certificate alone is not enough to prove a change of residence. The tax authorities may examine a broader set of evidence to determine where the applicant’s real centre of life was located.

This may include marital status, professional activity, place of residence, where children attended school, banking relationships, insurance links and wider economic and social ties abroad.

According to the circular, the authorities may also look at the physical presence of the applicant and their family members, whether they had a home abroad, their children’s education, employment, property interests and administrative, social security and tax links with each country. Where a person has ties to more than one country, particular weight is given to personal and family connections in order to establish where their real centre of interests lies.

For example, a Greek citizen who has worked in London for several years and returns permanently to Greece may import household goods without customs duties or VAT and bring in a car without paying the registration fee, provided all conditions are met.

The circular also provides clarifications for remote workers and digital nomads. AADE says that working remotely for a company in another country is not, by itself, enough to prove that a person’s habitual residence remains there. The assessment is based on the full range of personal and professional ties, not only on the existence of an employment relationship.

The same regime may also apply to a multinational executive leaving Dubai to settle in Athens or to a retiree returning from Germany, provided they meet the legal requirements.

Separate rules apply to cars brought into Greece. The vehicle must have been used by the beneficiary for at least six months before the transfer of residence. The applicant does not need to have owned the vehicle from the outset. Leased vehicles may also qualify, provided the vehicle has become the full and exclusive property of the beneficiary before the application is submitted.

The circular comes as Greece continues to use tax incentives to attract capital, business executives, investors, retirees and Greeks living abroad. These include the non-dom regime for wealthy investors, the special tax regime for pensioners from abroad and tax incentives for employees who transfer their tax residence to Greece.

However, not all vehicles are eligible. Current legislation excludes certain older and more polluting vehicles, including those with Euro 0, Euro 1, Euro 2 and Euro 3 emissions standards, which cannot be registered in Greece.

The exemption for household goods and vehicles therefore forms part of a wider package of measures aimed at making Greece more attractive to people considering a permanent return or relocation. For those who qualify, it can reduce relocation costs by several thousand euros, provided they can prove that their real centre of life was outside Greece during the previous two years.