Alternative Taxation Regimes for New Tax Residents

Journal
Greece
European Taxation 2020 (Volume 60), No. 12
In this note, the author outlines two new regimes that provide for alternative taxation in respect of new residents, namely a regime for high net worth individuals who move to Greece, which is linked to investment in Greece, and a regime aimed at pensioners wishing to move their tax residence to Greece. In particular, the author examines the interplay between the regimes and Greece’s tax treaty network.