Greece Tightens Rules and Broadens Scope of Alternative Tax Regimes for New Residents

Greece published Law 5222/2025 amending Articles 5A, 5B and 5C of the Income Tax Code (Law 4172/2013) to refine Greece’s alternative tax regimes for individuals transferring their tax residence to Greece. Effective 1 January 2019, article 5A provides that qualifying newcomers may opt to pay a EUR 100,000 flat tax on all foreign-source income for up to 15 years and can add relatives for an extra…
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