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)
  • 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)
  • 1.The personal belongings must be intended for use by the beneficiary person and the members of his/her family, for the needs of his/her household in Greece, where he/she settles and must not be intended for third non-beneficiary persons. 

    2.It is not allowed that household items and means of transport, before the lapse of one year from its customs clearance (starting from the date of acceptance of the customs receipt), in any way, formal or informal to be: 

    • transferred 
    • let 
    • be left as a pledge or commodate
    • conceded for use to third persons 
    • remain, not even for custody, in areas where similar items are traded or, with regard to cars, not even in parking lots for cars which are also trading areas of cars
    • be driven (with regard to cars), not even once, by third persons, irrespective of the culpability of the beneficiary.

    Specifically for a car, during the annual restrictive period, it is allowed to be driven, apart from the beneficiary person, by his/her spouse or single children.

    If the beneficiary person is single, then it is allowed to be driven by his/her parents and single brothers or sisters.

    3.In case that the beneficiary wishes to sell the household items and the means of transport before the restrictive year lapses, he/she must previously ask for customs approval and pay the charges from which a relief was granted, plus dues for overdue payment since the importation date.

    After expiry of the annual restrictive period, the beneficiary person has the possibility, only if approved by the competent Customs Authority (Customs which cleared the car), to transfer the car, provided however, that a percentage of the registration tax paid, depending on the time that has lapsed from the date of acceptance of the importation custom document until its payment, as follows: 

    • From 1 to 2 years, 50% is paid. 
    • From 2 to 3 years, 40% is paid. 
    • From 3 to 4 years, 30% is paid.
    • From 4 to 5 years, 20% is paid. 
    • From 5 years and above, without payment.

    The approval for the transfer of the car is granted upon application submitted to the competent Customs Authority, by the beneficiary.

    In addition, after five years interval from the time of clearance of the vehicle, no approval of the Customs office is required for the transfer of the vehicle.

    In case of death of the beneficiary before the restrictive year lapses, the one year restrictions are lifted, provided that no law violation has previously been ascertained.

    In this case, the heirs do not pay anything to the Customs.

    Specifically for the car, the Customs grants a appropriate certificate, by which the one year restrictions are lifted.

  • 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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