Individuals wishing to transfer their tax residence abroad must submit an application (form M0), along with completed forms M1 and M7 and a signed declaration with certified authenticity of the signature (or apostille if certified abroad), appointing a tax representative in Greece. These must be submitted from January 1st and no later than the last working day of the first ten days of March of the tax year following the year of departure, to the Compliance and Taxpayer Relations Department of the local Tax Office (D.O.Y.) where the individual is currently registered as a Greek tax resident.

Note: Although the regulation states a deadline in early March, applications are accepted after this date without penalties.

The individuals must submit by the last working day of the first ten days of September of the year following the departure:

a) A tax residence certificate from the competent tax authority of the country in which they claim to be a tax resident. Alternatively, if there is a Double Taxation Avoidance Agreement (DTAA) in place, a DTAA application form including the residence certificate (bilingual) may be submitted.

b) If such documents are not issued by the local tax authority, a copy of the foreign income tax return or assessment can be submitted.

c) If none of the above documents can be provided, an official certificate from a recognized authority (public, municipal, etc.) proving permanent and stable residence in the foreign country may be submitted.

Article 4 of Law 4172 talks about the opposite, i.e., when a natural person is a tax resident of Greece. So it is understood that when he does not meet these conditions then he can change his tax residence

`Article 4 Tax residence

A natural person is a tax resident of Greece if:
(a) They have their permanent or main residence, habitual abode, or the center of their vital interests (personal, economic, or social ties) in Greece; or

(b) They are consular, diplomatic, or public servants of similar status with Greek nationality serving abroad.

Also, anyone staying in Greece for more than 183 days in a calendar year is considered a Greek tax resident from the first day of their presence, except in cases of tourism, medical treatment, or similar private reasons not exceeding 365 days
Legal entities are considered tax residents in Greece if:
(a) Incorporated under Greek law,

(b) Have their registered office in Greece,

(c) Their actual place of management is in Greece.

The "place of effective administration" is in Greece on the basis of the facts and circumstances, taking into account in particular:
(a) the place of day-to-day administration

(b) the place where strategic decisions are taken,

(c) the place of an annual general meeting of shareholders or partners,

(d) the place of keeping books and records,

(e) the place of meetings of the Governing Board or any other executive management body,

(f) the residence of the members of the board of directors or any other executive management body.

In connection with the existence of the above circumstances and conditions, the residence of the majority of the shareholders or partners may also be taken into account.

Each taxpayer can have only one tax residence. Many people confuse tax residence as a concept with habitual residence and permanent residence. This is wrong. The IRS does not know if someone has gone abroad. If he or she does not declare it and does not arrange for the change of tax residence with the relevant local tax office, the Greek authorities will ignore that he or she is a permanent resident abroad. Thus, if a person fails to declare the change of tax residence then for the tax authorities in Greece he will continue to be considered a tax resident of Greece also under Article 3 of Law 4172:

Article 3 Subjects of the tax

A taxpayer who is tax resident in Greece is subject to tax on his taxable income arising in Greece and abroad, i.e. his worldwide income earned in a given tax year. Exceptionally, a taxpayer who is a foreign staff member of offices established in Greece, according to the provisions of a.n. 89/1967 (A' 132), as in force, shall be subject to tax in Greece only on income arising in Greece.
A taxpayer who is not tax resident in Greece is subject to tax on taxable income arising in Greece and earned within a certain tax year.

However, apart from the fact that if one does not change his tax residence and thus will be considered a tax resident of Greece - and therefore will be taxed on his worldwide income in Greece, he may face a number of other possible consequences, which of course depend on and are influenced by many subjective factors that it is understood that it is not possible to reflect and mention all of them. By way of example: a permanent resident abroad who has not changed his tax residence and is therefore considered a tax resident of Greece, in order to bring money from abroad to Greece he should be able to justify it, but he will not be able to do so if he remained a tax resident of Greece and did not declare his worldwide income in his tax return in Greece and there the consequences can be very serious.

No. There is no double taxation. If a person has declared a change of tax residence and submits a return as a tax resident abroad, then in Greece he/she must declare only any income earned in Greece and only that income will be taxed in Greece. If he now does not declare the change of tax residence or does not meet the requirements for doing so, then he will be taxed in Greece on his worldwide income. In any case, with the countries with which Greece has concluded a double income tax avoidance convention, provision is made for each source of income as to where it will be taxed.

But also with the countries with which there is no double tax treaty, the Ministry of Finance gave a solution with Law 4172 which in article 9 provides:

Article 9 Foreign tax credit

If during the tax year a taxpayer who is tax resident in Greece acquires income abroad, the income tax payable by that taxpayer in respect of that income is reduced by the amount of tax paid abroad on that income. The payment of the amount of tax in the foreign country shall be proved by the relevant supporting documents, in accordance with the provisions of the Code of Tax Procedure.
The reduction of income tax provided for in the preceding paragraph may not exceed the amount of tax due on such income in Greece.
See also POL.1067

No, for the year 2020 you must apply from 1 January 2021 and no later than the last working day of the first ten days of March 2021, it cannot be earlier. Applications for change of tax residence are now being accepted for years 2019 and earlier.

Can I make a late claim or retroactive claim for previous years?

No, a late application cannot be made, nor retroactive for previous years. But you can treat the previous years in another procedure. For more see question - answer 8 below

If it is proven that the taxpayer is a resident of a foreign country and provided that he/she is not considered a resident of Greece according to the provisions of our domestic legislation (e.g. he/she has not transferred his/her residence to a non-cooperating state from 31.03.2011 to 31.12. 2013), it is possible to change his/her tax residence as of the current date, without the obligation to submit, to the tax office where the taxpayer appears as a resident of Greece, income tax returns with the income of foreign origin for the years he/she proved to be a resident abroad.

It is noted that if the taxpayer submitted income tax returns in Greece because he/she earned income in our country and proves that he/she is a foreign resident, a new clearance of the tax returns of past years as a foreign tax resident should be carried out, taking into account the provisions of par. 11 of Article 9 of Law 2238/1994, as applicable in the years in question.

If it is not proven by the taxpayer that he/she has a residence or stay abroad or it is established that he/she has his/her residence or stay in Greece, then he/she will have to submit amended returns including his/her worldwide income, taking into account the information mentioned in par. 1 of Chapter B of this Regulation on dual residence.

It is noted that if the taxpayer acquired income in Greece that was not declared abroad - if he is considered a foreign tax resident - then he may face consequences and sanctions in the foreign state.

Foreign residents are only required to file an income tax return if they have real income in Greece. ATTENTION Even one cent of interest creates this obligation!

No, the presumption of subsistence does not apply to a natural person whose tax residence is abroad.

According to Article 33 of 4172: 'The annual objective cost and the cost of acquiring assets are not applicable:

In the case of objective expenses and services of Article 31 of a natural person who is tax resident abroad. In the case of expenditure on the acquisition of assets under Article 32 by a natural person whose tax residence is abroad if he/she does not earn income in Greece.