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)
  • 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)
  • Personal belongings (household items, means of transport) which are situated abroad and devolve by hereditary succession (by means of a will or intestate) to a person whose normal residence is in Greece or devolve through a will to non-profit legal entities established in Greece, are exempted from duties and taxes.

    With regard to passenger cars for private use, automotive caravans and motorcycles, 20% of the corresponding registration tax is paid.

    Personal items must be situated abroad at the time of death of the person being inherited and the heirs must be persons settled in Greece while these items must devolve to them by means of a testament or intestate succession. As far as legal entities established in Greece are concerned, they must inherit through ones will.

    The following items are excluded from Tax Relief

    • alcoholic products 
    • tobacco and products of tobacco
    • vehicles of public use 
    • items of commercial interest intended for an economic (professional) activity or because of their type or quantity, with the exception of portable instruments and tools that were essential for practice of the profession of the deceased, 
    • reserves of raw materials and processed or semi-processed products, 
    • living animals and reserves of other agricultural products that exceed quantities corresponding to usual family needs.

    Personal items which are inherited, must be imported and presented to the Customs as a whole or even partially, within two (2) years since the date on which they finally devolved to the legal heirs (final settlement of hereditary succession).

    In order for the tax relief to be granted, the legal heir must produce to the competent Customs a certificate issued by the Greek Consulate or the local municipal or communal authority of the country where the inherited personal belongings of the deceased are, which certifies that the items which are imported into Greece were acquired because of hereditary succession (through a will or an intestate succession) and mentions the items being included in the heritage, as well as the legal heirs, to whom the specific personal belongings of the deceased devolve.

    Personal items, which are imported in the context of hereditary succession, are not subject to the annual restriction of non-transfer, etc but they must not be of commercial interest or be used for an economic activity.

  • 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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