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)
  • Greek Sailors
  • Greek crews of commercial ships of overseas lines may only import household items and not a passenger car.
    The following belong to this category:

    • Greek citizens enlisted in a specific ship that renders services, strictly as sailors or in another capacity. The captain is included in the ship’s crew. 
    • Sailors of Greek descent who come from the islands of Imbros - Tenedos and, in general, from Turkey, who have not acquired Greek citizenship, but are permanently settled in Greece and have duly enlisted with a Greek sailor’s booklet.

    Persons who have not enlisted in a specific ship, but temporarily embark on it to render provisional services, are excluded.

    Personal Belongins for which a tax relief is provided:

    •  Household items.
    • Personal items, including the personal computer. 
    • Items used to furnish and equip a house, i.e. all domestic items for nowadays household needs, including air conditioning appliances, but not building items and materials.

    Tax relief for household items is granted only for one (1) piece of each item of household items, per calendar year.

    Household items must have been acquired by the sailor abroad with his/her own foreign currency and must be produced to the Customs, within a period of (4) months the latest since the date of the sailor’s arrival in Greece.

    Household items must be intended for personal use of the sailor and the members of his/her family or for the needs of his/her household.

    Prosedure - Supporting Documents:

    The sailor’s status is proved by means of the sailor’s booklet if the sailor is enlisted in a commercial ship of overseas lines that bears a Greek flag.

    Whether the sailor is enlisted with a passport in a commercial ship of overseas lines bearing a foreign flag, he/she must produce to the Customs a certificate issued by the captain, attested for the truth of its contents and the genuineness of its signature by a Greek consular or port authority or in case that such a certificate cannot be produced, then the sailor may produce a certificate issued by the shipping company which could be supported with other documents (enlistment licence, departure licence for enlistment, personal payroll accounts, enlistment contract, etc).

    The sailor also submits to the Customs a solemn statement concerning the destination of household items and the fact that he/she has not imported another piece of a similar household item during the same calendar year.

    Tax relief is granted for the V.A.T. and other taxes. Tax relief is not granted for duties (duties must be paid for items imported to Countries of the European Union from non EU countries).

  • Transfer of investment goods
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