Changes are planned regarding the granting of customs and tax exemptions due to the relocation of a primary residence.
The AADE is moving forward with significant clarifications and simplifications regarding the granting of customs and tax exemptions due to relocation, ensuring uniform handling of applications and further facilitating citizens who are relocating their primary residence to Greece.
The changes particularly affect those who are repatriating, as well as executives and public sector employees and private sector employees who are returning to our country.
Specifically, a new circular from the Director of the Independent Authority for Public Revenue (AADE) George Pitsilis (No. 2027/2026), detailed guidelines and illustrative examples are provided to customs authorities, addressing key issues that have long been of concern to stakeholders and regarding the implementation of the National Customs Code (Art. 157 of Law 5222/2025).
Specifically, the new circular clarifies the following:
* Treatment of means of transport: Clear instructions are provided regarding the conditions for the six-month use of passenger vehicles and other means of transportation by those relocating, as well as the procedure for their registration in Greece.
* Exemption per individual: the exemption is now granted separately to each individual rather than collectively per family, in recognition of current socioeconomic conditions.
* Definition of “Habitual Residence”: clear criteria are introduced, emphasizing the individual’s “permanent center of interests” (personal and professional ties), in order to avoid misinterpretations.
* Employees on secondment or official assignment: The terms and conditions under which public and private sector employees who have served abroad may be covered by the provisions on relocation are clarified.
The update to the guidelines aims to fully align administrative procedures with the needs of repatriated citizens, providing significant benefits:
* Legal certainty and transparency in dealings with customs authorities.
* A unified approach to all requests by the competent authorities, supported by practical examples.
* Speed and reduced bureaucracy for beneficiaries.
It should be noted that with the entry into force of the new circular, all previous relevant guidelines—which were previously known to government agencies and taxpayers—are repealed, thereby establishing a unified, modern, and up-to-date framework going forward.
For more information, interested parties may contact the AADE Taxpayer Service Center, my1521:
* By phone: Call 1521 toll-free, Monday through Friday, 7:00 a.m. – 8:00 p.m.
* Online: Via the my1521 platform (24/7), by selecting: Customs Issues > Individuals > Relocating.
