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)
  • 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)
  • Clothing, school material and used furniture that constitute usual furnishing of a student room and belong to pupils or students whose normal residence is abroad and come to Greece exclusively in order to study, are exempted from duties and other taxes.

    These items must be intended for personal use of the beneficiary during his/her studies.

    A pupil or a student is the person who has been duly registered in an educational institution or school for full attendance of the courses taught in them.

    Clothing is the personal and domestic wear and the clothes, used or not.

    School materials are the objects and instruments (including typewriters and calculators) that pupils and students usually use for their studies.

  • Greek Sailors
  • Transfer of investment goods
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