From tomorrow Friday (3.10.2025) the Independent Public Revenue Authority (AADE) It will enable natural persons who transfer their tax residence in Greece to digitally submit their application for a special way of taxing income from salaried labor and business, as provided for in Article 5c of the CCP.
By decision of the Deputy Minister of National Economy and Finance George Kotsiras and the Governor of AADE George Pitsilis, all the details of the new process of digital submission are determined.
Specifically, if the undertaking of service or task has been made:
- Until July 2, the application is submitted by the end of the year for the special income taxation for the same year. In the event of a submission within the following year from the service or the commencement of work, the application shall be examined for the following tax year.
- After July 2, the application shall be submitted by the end of the following year and concerns the taxpayer in the following year of service or commencement.
The natural person must meet the following conditions cumulatively:
- Not to be a tax resident of Greece in 5 of the previous 6 years before the transfer of his tax residence to Greece.
- To transfer its tax residence from a Member State of the EU or the EEA or from a state with which Greece has an agreement in force in the field of taxation.
- Provide services to Greece in the context of a labor relationship (par.
- To declare that it will remain in Greece for at least 2 years.
By verifying the above conditions, the decision of affiliation is issued immediately. In cases where verification is required through supporting documents, applicants may digitally attach the required documents to examine them by the competent service.
It should be noted that the digital adoption of a decision on whether or not the provisions of Article 5C CCP requires the details of the natural person to be up -to -date, as they are also used as contact information by the AADE.
In addition, taxpayers who have applied for a special taxation regime through the platform my requests for the year 2025, which remain pending to date, have the opportunity to resume it through the new application, so that they can be implemented digitally, if the conditions are met.
Applications are submitted through the myaade digital portal (myaade.gov.gr) following the route Applications> Tax Services> Income> Submitting Application in Special Taxation (Article 5c of the CCP)
For more information, interested parties can contact AADE taxpayers, My1521:
- Telephone at 1521, business days from 7:00 to 20:00,
- Digitally through the platform my152124 hours a day, 7 days a week, choosing: Income Tax Issues> Income Taxes of Natural Persons> Homogeneous and Foreign Residents/ Alternative Income Taxation