The possibility of being subject to the special taxation <\/b> of Article 5C<\/b> of the Income Tax Code (ITA) is extended.<\/b><\/p>\n
It follows from a decision of the Deputy Minister of State National Economy and Finance, Giorgos Kotsiras<\/b> and the Governor of the Independent Public Revenue Authority, Giorgos Pitsilis <\/b>(A.1138\/2026).<\/p>\n
Now, the incentive<\/b> to transfer the tax residence<\/b> in Greece also applies to natural persons,<\/b> who will be employed as employees<\/b> in the Greek public sector.<\/b><\/p>\n<\/p>\n
The new framework applies to:<\/b><\/p>\n
a) new applications submitted from the publication of the decision onwards<\/p>\n
b) applications submitted from 28\/7\/2025 (date of abolition of paragraph 6 <\/p>\n
c) applications pending before the Tax Administration on 28\/7\/2025.<\/p>\n
The submission of applications for inclusion is made through the myAADE digital portal (myaade.gov.gr), following the route Applications > Tax Services > Income > Income > Submission of an application for inclusion in a special taxation regime (Article 5C of the Tax Code).<\/p>\n
For any information or clarification,<\/b> interested parties may contact the Taxpayer Service of the AADE, my1521<\/b>:<\/p>\n
*Telephonically<\/b>at 1521, working days from 7:00 to 20:00<\/p>\n
*By phone<\/b>at my1521, (24\/7), by selecting: Income Tax Issues > Personal Income Tax > Expatriates and Foreign Residents \/ Alternative Income Tax > Subjection to alternative taxation and transfer of tax residence in Greece due to employment and business activity<\/p>\n
.<\/p>\n","protected":false},"excerpt":{"rendered":"
The possibility of being subjected to the special taxation method of article 5C of the Income Tax Code (K\u03a6E) is extended.It results from a decision of the …<\/p>\n","protected":false},"author":1,"featured_media":4026,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-4025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy"],"acf":[],"_links":{"self":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/4025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4025"}],"version-history":[{"count":0,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/4025\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/media\/4026"}],"wp:attachment":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}