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)
  • 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)
  • Tax relief may be also granted for personal belongings that are imported before the person concerned transfers his/her normal residence to Greece, provided that he/she undertakes the obligation to actually transfer it, within a period of six (6) months since the date of acceptance or issuance of the receipt for import of the personal belongings.

    Personal belongings are delivered upon deposit of a personal or bank guarantee covering the duties and other taxes due. In order to finalise tax relief and release the guarantee, the person concerned must present before the competent Customs authority, within the six-month period and submit the transfer of normal residence certificate, so that it can be ascertained whether or not he/she is a beneficiary.

    If the person concerned does not actually transfer his/her normal residence to Greece, within the six-month period, the guarantee is collected, dues as of the date of acceptance or issuance of the receipt for import of personal belongings.

  • 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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