- Not have the status of being a Greek tax resident for the previous five of the last six years before the transfer of their tax residence to Greece;
- Relocate from an EU/EEA country, or a country with which Greece has a valid agreement concerning administrative cooperation on tax issues;
- Provide employment services locally to a Greek legal entity or to a Greek branch of a foreign company; and
- Declare that they intend to stay in Greece for a minimum of two years.
- Becomes a Greek tax resident under this special tax regime;
- Becomes exempt from paying income tax and solidarity tax on 50% of their Greek source employment income or freelancer income;
- Is taxed in Greece for any other Greek source and foreign source income according to the general tax rates (with a right to receive a foreign tax credit for taxes paid abroad on certain conditions etc.); and
- Becomes exempt from the application of local tax rules on annual imputed income deriving from ownership or possession of a residence or a private use vehicle.
- The meaning of “new employment position” in the above context;
- Whether there is a requirement for the individual to remain employed by the same employer for all the above specified period (seven years) in order to remain subject to this tax regime; and if so, whether the change of employer or termination of the employment contract by the employer or resignation of the employee during the above period will result in revocation of the tax regime retrospectively or only for the future;
- Whether the individual is expected to physically stay in Greece for as long as they remain subject to this tax regime;
- Whether the individuals will be exempt from the application of imputed income deriving from the purchase of a residence or a private use vehicle; and
- Whether the individual may apply to be subject to this tax regime for a shorter period than the seven year period provided by the law and whether they have the right to apply to have this revoked.
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