FAQs
Tax Relief and Facilities(F-1) / Persons transfering their normal residence to Greece


  • Persons Entitled to Tax Relief
  • Personal Belongings on whitch Tax Relief is provided (Article 2, Decision of the Minister of Economy and Finance no. D.245.88)
  •  

    Personal belongings, as far as transfer of normal residence is concerned, are the belongings of the person entitled to the relief that are of his/her personal use or of other members of his/her family.

    Specifically, personal belongings are: 

    1. Household items:
    That is to say personal objects, including a personal computer and a bicycle, domestic clothing, furniture and equipment of the house. 

    With regard to household items operating with electricity, tax relief is provided for one piece of each item. Tax relief is also provided for a second piece of the same item, provided that the existence of two pieces of the same item is justified, depending on the members of the family transferring its normal residence, such as a second television, (portable, up to 16 inches), a second washing-machine (small one), etc.  

    Concerning air conditioning units, tax relief is provided on all pieces required in particular for the spaces of the house in which the person, entitled to the relief, resides in Greece. (NO central system – air conditioning unit for buildings).

    Persons transferring their normal residence in Greece from other member-states of the European Union may transfer their household items, without observing the customs formalities, upon entering Greece.

     2. Means of transport: 

    • a passenger car for private use, up to nine (9) seats, including the drivers seat (or an automotive caravan) and its trailer. 
    • a trailer (not allowed, if an automotive caravan is also imported). 
    • a motorbike or a motorcycle. 
    • a pleasure boat. 
    • a private airplane.

    3. Other items: 

    • domestic supplies. 
    • domestic animals. 
    • horses. 
    • portable instruments of mechanical or liberal arts, which are relative and essential for the practice of the beneficiary’s profession, i.e. light tools and instruments which are used as portable and their use does not depend on installation.

    Personal belongings should not be, because of their type or quantity, of any commercial interest, or be intended for economic professional activity, except for portable instruments and tools that are relative and essential for practising the profession of the person entitled to the relief.

    Tax relief is not provided on: 

    • Vehicles of public use (with ten or more seats, including the driver’s, lorries for transportation of goods, any other special vehicle). 
    • Items that are, because of their type or quantity, of any commercial interest or are intended for economic - professional activity (except for portable instruments). 
    • Alcoholic products, tobacco and its products, except for the quantities that are given tax-free to the travellers.

  • Contitions (Articles 2, 3 and 5, Decision of the Minister of Economy and Finance no. D.245/88)
  • Restrictions (Articles 7 and 8, Decision of the Minister of Economy and Finance no. D.245/88)
  • Issuance prosedure of transfer thw normal residence certificate (Articles 28 and 29, Decision of the Minister of Economy and Finance no. D.245/88)
  • Import of Personal Belongings before Issuance of transfer the normal residence (Article 10, Decision of the Minister of Economy and Finance no. D.245/88)
  • Personal Items acuired in the contex of hereditary succession (Chapter D΄, Decision of the Minister of Economy and Finance no. D.245/88 - articles 16, 17 and 18)
  • Items of clothing and school material for pupils and students (Chapter F΄, Decision of the Minister of Economy and Finance no. D.245/88 - article 24)
  • Greek Sailors
  • Transfer of investment goods
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