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)
  • Issuance prosedure of transfer thw normal residence certificate (Articles 28 and 29, Decision of the Minister of Economy and Finance no. D.245/88)
  • 1. Persons who transfer their normal residence to Greece, as well as the category of Greeks working abroad, in order to be granted the tax relief, must produce to the Customs the transfer of normal residence certificate that is issued by the competent Greek consulate of their place of residence abroad.

    In order that the persons concerned and the consulates to be facilitated, samples of such certificates have been drawn up, for each category.

    The person concerned has to produce to the Consulate all essential supporting documents, supporting that he/she establishes a right of tax relief, either as a person having his normal residence abroad, or as a Greek working for more than two (2) consecutive years abroad and also supporting documents which show that all the other required conditions are met. Copies of the supporting documents, translated in Greek language, must be submitted by the person concerned to the competent Custom authorities.

    Passports (valid as well as previous), of the beneficiary and all his/her family members must also be produced

    Additionally, a statement is submitted to the Consulate which includes a declaration of the family members living with the beneficiary abroad and also the family members that transfer their normal residence in Greece.

    Any certificate issued in the past in the name of the same beneficiary, or his/her spouse, or any certificate of transfer of secondary residence, must be declared. In addition to that, the beneficiary must declare the exact address of his residence in Greece.

    Finally, he/she declares in the detailed list all personal belongings (baggage, means of transport, other items), which he/she will import to Greece.

    2. The right of tax relief may only be exercised once, as a whole for a family.

    Exceptionally, the same person may additionally exercise the right for a second time in order to receive personal belongings that he/she hadn’t received the first time, on the following conditions:

    • Having exercised the right for the first time, the person left the country again for various reasons and stayed abroad for at least two (2) consecutive years, after expiry of a twelve-month period since he exercised the right initially. Any temporary stay of this person in Greece during these two (2) consecutive years, is not a problem, provided that his/her stay does not exceed ninety (90) days per twelve-month period.
    • In order to exercise the right for a second time, one has to establish it as if it was for the first time, which means that the same conditions must be met.

  • 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
# Faq
# Travellers