Major changes to the application process for the alternative taxation scheme on foreign-sourced income are coming for individuals who transfer their tax residence to Greece and make investments in the country. The new decision by the Governor of the Independent Authority for Public Revenue (AADE), Giorgos Pitsilis, aims to simplify and accelerate the process while giving applicants more flexibility in how they submit their applications.
How to submit your application
Under the new decision (A1147/2026), applicants can now submit their enrollment application and required supporting documents through three different methods. The first option is digitally via the myAADE platform, under the “My Requests” section, where taxpayers can complete the entire process online.
Alternatively, applicants may send their complete file by registered mail or through a courier service to the relevant AADE department. Finally, those who prefer an in-person experience can submit their application by scheduling an appointment through the “My Appointments” feature on the AADE digital portal.
Deadlines and required documentation
Applications may be submitted by September 30 of the year of arrival for enrollment in the special scheme starting from that same tax year, or by September 30 of the following tax year for enrollment to take effect the next year. The decision also establishes a specific distinction based on the date of tax residence transfer. Those who transfer their tax residence to Greece on or before July 2 may choose whether to be enrolled from the current or the following tax year. Those who make the transfer after that date may only apply for enrollment starting from the next tax year.
Supplementary documentation may be submitted up until October 31 of the tax year for which enrollment is requested. The scheme also provides for the option to extend coverage to family members, including spouses, parents, and children, either at the time of the initial application or at a later date.
The flat-rate tax amount
Under the current framework, the administrative assessment act for the flat-rate tax is issued no later than the last business day of November. The flat-rate tax amount is set at €100,000 per year for the primary beneficiary, with an additional €20,000 per family member included under the same scheme. Payment is due by the last business day of December, and once settled, it fully discharges all tax obligations on income earned abroad.
Who qualifies and what are the requirements
The new provisions apply to both new applications and those already pending, as well as to administrative tax assessment acts for the 2026 tax year where the flat-rate tax has not yet been paid. To qualify for the special regime under Article 5A of the Income Tax Code, applicants must not have been tax residents of Greece for seven out of the eight years preceding their transfer of residence, and must make a minimum investment of €500,000 in Greece.
The investment may cover real estate, businesses, securities, shares, or stakes in legal entities based in Greece, and can be made either directly by the investor, by a family member, or through a company in which the investor holds a majority stake. The investment must be completed within three years of the application submission date, and proof of transfer of the minimum required amount of €500,000 is a mandatory condition. For further information, interested parties can contact the my1521 taxpayer service, either by phone or through the AADE digital platform, which operates around the clock.
