{"id":2374,"date":"2026-05-14T08:23:59","date_gmt":"2026-05-14T06:23:59","guid":{"rendered":"https:\/\/nexuslaw.gr\/?p=2374"},"modified":"2026-09-17T12:11:29","modified_gmt":"2026-09-17T10:11:29","slug":"%ce%ba%ce%b1%ce%b8%ce%b5%cf%83%cf%84%cf%89%cf%83-non-dom-%cf%80%cf%81%ce%bf%cf%8b%cf%80%ce%bf%ce%b8%ce%b5%cf%83%ce%b5%ce%b9%cf%83-%ce%b5%ce%bd%cf%84%ce%b1%ce%be%ce%b7%cf%83-%ce%ba%ce%b1%ce%b9-%cf%86","status":"publish","type":"post","link":"https:\/\/nexuslaw.gr\/en\/%ce%ba%ce%b1%ce%b8%ce%b5%cf%83%cf%84%cf%89%cf%83-non-dom-%cf%80%cf%81%ce%bf%cf%8b%cf%80%ce%bf%ce%b8%ce%b5%cf%83%ce%b5%ce%b9%cf%83-%ce%b5%ce%bd%cf%84%ce%b1%ce%be%ce%b7%cf%83-%ce%ba%ce%b1%ce%b9-%cf%86\/","title":{"rendered":"Non-Dom Regime: Eligibility Requirements and Tax Advantages"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2374\" class=\"elementor elementor-2374\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5906e869 e-flex e-con-boxed e-con e-parent\" data-id=\"5906e869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3da3861 elementor-widget elementor-widget-text-editor\" data-id=\"3da3861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"wp-block-heading\">What Is the Non-Domicile Regime in Greece<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>In today's globalised economic environment, the choice of tax residence is a critical decision for the optimal management and protection of one's assets. Greece, recognising the need for a stable and favourable framework, has established through the <a href=\"https:\/\/nexuslaw.gr\/en\/\u03c4\u03bf\u03bc\u03b5\u03af\u03c2-\u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2\/\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc-\u03b4\u03af\u03ba\u03b1\u03b9\u03bf\/\">Income Tax Code<\/a> (Law 4172\/2013) a set of provisions that now make it one of the most attractive destinations for taking advantage of 'Non-Dom' packages.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading --><\/p>\n<h2 class=\"wp-block-heading\">Favorable Taxation for Investors Transferring Their Tax Residence to Greece<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>The legislation, however, is also aimed at individuals seeking to establish an active professional presence in the Greek market. This provision grants an impressive income tax exemption on 50% of earnings derived from salaried employment or individual business activity in Greece for a period of 7 years.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>The eligibility requirements are clear and targeted: the applicant must not have been a Greek tax resident for 7 of the last 8 years and must make an investment of at least EUR 500,000 within the country. It is worth noting that this investment may relate to real estate, businesses or securities, while for&nbsp;<a href=\"https:\/\/nexuslaw.gr\/en\/\u03c4\u03bf\u03bc\u03b5\u03af\u03c2-\u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2\/metanasteftiko-dikaio\/\" target=\"_blank\">Goden Visa<\/a>&nbsp;holders the procedure is even more streamlined. Beyond income, a further key benefit is offered: full exemption from&nbsp;<a href=\"https:\/\/nexuslaw.gr\/en\/\u03c4\u03bf\u03bc\u03b5\u03af\u03c2-\u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2\/\u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc-\u03b4\u03af\u03ba\u03b1\u03b9\u03bf\/\" target=\"_blank\">inheritance tax<\/a>&nbsp;and gift tax on movable property located abroad.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading --><\/p>\n<h2 class=\"wp-block-heading\">Favorable Taxation for Employees and Professionals Transferring Their Tax Residence to Greece<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>The legislation, however, is also aimed at individuals seeking to establish an active professional presence in the Greek market. This provision grants an impressive income tax exemption on 50% of earnings derived from salaried employment or individual business activity in Greece for a period of 7 years.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>This framework substantially reduces the overall tax burden for executives and professionals relocating to Greece, while also fully exempting them from annual deemed-income taxation (\u201ctekmiria\u201d) related to residences and vehicles. The requirements include not having been a Greek tax resident for 5 out of the previous 6 years and committing to remain in Greece for at least two years.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading --><\/p>\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>At <a href=\"https:\/\/nexuslaw.gr\/en\/\" target=\"_blank\" rel=\"noopener\">Nexus Law Firm<\/a>e closely monitor developments in the regulatory framework, ensuring that our clients make the most of these unique tax and <strong data-start=\"195\" data-end=\"383\"><a class=\"decorated-link\" href=\"https:\/\/nexuslaw.gr\/en\/%cf%84%ce%bf%ce%bc%ce%b5%ce%af%cf%82-%ce%b5%ce%be%ce%b5%ce%b9%ce%b4%ce%af%ce%ba%ce%b5%cf%85%cf%83%ce%b7%cf%82\/dikaio-ameson-xenon-ependyseon\/\" target=\"_new\" rel=\"noopener\" data-start=\"197\" data-end=\"381\">investment tools<\/a><\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><strong><em>Keywords: <\/em><\/strong><em>Non-Dom Regime, Non-Domicile Regime in Greece, Greek Tax Residence, Transfer of Tax Residence, Investor Taxation, Tax Incentives Greece<\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u03a4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 Non Domicile \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03a3\u03c4\u03bf \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03bf \u03c0\u03b1\u03b3\u03ba\u03bf\u03c3\u03bc\u03b9\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd, \u03b7 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03bc\u03b9\u03b1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2377,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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