Ending Tax Residency (Deregistration) in Greece

Lawyers who help people leaving Greece end their Greek tax residency — the transfer of tax residence abroad (μεταφορά φορολογικής κατοικίας) — including the registry forms, the tax representative and the certificate from the new country.
lawyer in Greece
1
cases in this service
6
clients' rating in Greece
4.93 ★

About Ending Tax Residency (Deregistration) in Greece

Ending Greek tax residency — in Greek μεταφορά φορολογικής κατοικίας στο εξωτερικό, the transfer of tax residence abroad — is the procedure a person goes through when leaving Greece for good, so that Greece stops taxing their worldwide income and their tax file is moved to the register of residents abroad (κάτοικος εξωτερικού). People also call it changing or transferring tax residence, leaving Greece for tax purposes or becoming a non-resident; it has nothing to do with a residence permit, which is an immigration matter. Some older lists and lawyer pages call this service “Deregistration as Tax Resident” — but nothing is deleted: the Greek tax number (AFM) stays for life, only its status and its tax office change.

Who needs it

Expats returning home after years in Greece, retirees who came under a special regime and are moving on, Greeks taking a job abroad, and anyone who keeps a flat, a bank account or a pension in Greece after leaving — because without the transfer the tax authority goes on treating them as residents.

How it works in Greece

  1. An application with the registry forms is filed at the tax office that holds the person's AFM, in the year after the move and within the deadlines set for that year.
  2. A tax representative in Greece (φορολογικός εκπρόσωπος) is appointed — a resident person or firm who receives correspondence; a power of attorney or a signed, certified declaration is needed for this.
  3. The new country's tax residence certificate is produced — or, where that country issues none, a copy of the return filed there; for treaty countries the treaty form stamped by the foreign tax authority.
  4. The tax office examines the person's ties — family, work, time spent — and, if satisfied, moves the file to the tax office for residents abroad (ΔΟΥ Κατοίκων Εξωτερικού).

Points to watch

Greek tax residence applies to a whole calendar year and is not split, so the date of the move decides which year is the last one as a resident. Income that keeps arising in Greece — rent, a Greek pension, interest — is still declared, now as a non-resident, in the yearly Greek tax return; property keeps its yearly property tax. A person who was on one of the alternative regimes (Articles 5A, 5B, 5C) leaves it with their residence. Refusals happen, usually over the “centre of vital interests”, and can be challenged. Searches for a Greek “exit tax” lead mostly to company rules; whether any charge applies to an individual in the year of departure is checked case by case.

What the lawyer does

Plans the timing, prepares the application and the declarations, acts as or appoints the tax representative, obtains and legalises the foreign certificate, deals with the tax office's questions and, if needed, appeals a refusal. More in tax services.

Questions and answers

I simply left Greece. Isn't that enough?

No. Until the register is changed the tax authority treats the person as a resident with worldwide income to declare.

What is a tax residence certificate and where do I get it?

A document from the tax authority of the new country confirming that the person is resident there for tax; its form varies by country.

Do I really need a representative in Greece?

As a rule yes — a non-resident with a Greek tax file has a contact person in Greece. A lawyer can take that role.

What about my flat in Greece?

It stays in the property register, keeps its yearly tax, and any rent is declared as a non-resident.

Can the tax office refuse?

Yes, if it considers that the person's life is still centred in Greece. The decision can be contested with evidence of the new residence.

How Long Can I Stay in Greece?

Open the full tool →

Count your days in Greece: how many of the 90 visa-free days you have left, and how close you are to the 183 days that make you a tax resident.

How it works

Using the calculator

  1. Enter each trip with its entry and exit date (both days count). Untick in Greece for a trip elsewhere in the Schengen area: it counts towards the 90 days, not towards the tax days.
  2. Pick the day to count on and the tax year to check.
  3. See the visa-free days used and left, and your days in Greece against the tax-residency test.

Staying as a visitor

Greece is in the Schengen area: visitors who need no visa — British, American, Canadian and Australian citizens among them — may stay up to 90 days in any 180-day period, counted across all 29 Schengen countries together. To stay longer you need a long-stay visa or a residence permit; the days you spend on one do not count towards the 90.

Becoming a tax resident

Greece treats you as tax resident when you spend more than 183 days in any 12-month period there — or on other grounds, whatever the days. A tax resident is taxed on worldwide income, so the count matters for anyone who spends long periods in Greece, including holiday-home owners and remote workers. A tax treaty between Greece and your home country decides which country taxes you when both treat you as resident.

The calculator counts calendar days of presence; it is a planning figure, not a ruling. A lawyer or tax adviser checks your position, the treaty and the papers that prove where you live.

1Your details

Your trips (entry and exit days both count)

2Your result

Visa-free stay in the Schengen area, on 8 Nov 2026

1 of 90 days left

89 used since 13 May 2026

These trips go over 90 days in 180 from 26 May 2026.

Days in Greece in the busiest 12 months around 2026

166 of 183

From 21 Oct 2025 to 20 Oct 2026

Close to the tax-residency test

Also resident, whatever the days, when: Your permanent or main home, habitual abode or centre of vital interests is in Greece. Stays only for tourism or medical treatment (up to 365 days) do not count.

An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Law 4172/2013, art. 4 (AADE), Schengen Borders Code, art. 6.

Ask a lawyer about your case

1 lawyer who provides Ending Tax Residency (Deregistration) in Greece

Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.

  • Tonia, accountant in Athens

    Tonia

    Accountant · Athens, Greece

    • 220 cases handled · 6 in this service
    • Speaks: English, Greek
    • 5.00(10 reviews)
    Contact Tonia
Contact form · a chat with a lawyer

Talk to a lawyer about Ending Tax Residency (Deregistration)

1 registered lawyer provide this service in Greece. Describe your situation in a short chat — what happened, where, and how to reach you. Your enquiry is reviewed and passed to a lawyer who handles exactly this kind of case, with no obligation.

We are not just a place to list a profile: we work with every lawyer individually. Each one is registered with a bar association, and their experience, languages and client reviews are shown openly on their card.

See the lawyers ↓

Enquiries are answered by lawyers of AdvocateAbroad. This site provides legal information, not legal advice.

Other immigration services in Greece

All immigration services in Greece

What our clients say about our service in Greece

  • She replied extremely fast to my first inquiry, quickly arranged a meeting to go over the details, and answered all my questions. Reaching her by phone or text was easy, she was punctual, and she was fun and personable to talk to as well, with perfect English. After I had struggled for months to get this done on my own, she sorted everything out for me in record time. Anyone trying to navigate Greek bureaucracy should hire her, and I would recommend her.
    — Ine
    06 Aug 2026
  • She is knowledgeable, approachable and very professional, with perfect English. She went over and above to find what I needed.
    — Tracey
    21 Oct 2025
  • We are very satisfied with the lawyer's services. She did not hesitate to help us even when we were fighting against time, always looked for solutions and responded promptly to our requests, in perfect English. We recommend her from the bottom of our hearts and thank her again for everything she has done for us!
    — Christine
    01 Sep 2023
  • The lawyer was an amazing partner and gave me all the guidance and information I needed for the very important decisions I faced. She could not have done more, and I would recommend her without hesitation.
    — Virginia
    09 Jun 2025
  • Very understanding and answered right away.
    — Ahmed
    18 Apr 2023
  • The whole service was very smooth, and the help I received could not have been better. The lawyer was very patient in explaining the processes and offering suitable solutions, and she was also approachable whenever I wanted to give her an update on my case.
    — Asma
    04 Apr 2023
  • The lawyer helped a great deal and always replied promptly.
    — yazzan
    22 Feb 2023
  • She replied quickly, was understanding and answered all my questions in great detail. Excellent assistance.
    — Laziza
    20 Sep 2022
  • I am really happy with her. Every time I wrote she answered fast, so I never had to chase her for news of how things were going. She understood what I needed straight away and, with her perfect English, explained the parts I had not followed without making me feel stupid. She was also nice to deal with. The price was fair, and in short she got it done, so I am glad I chose her.
    — Antoine
    03 Jul 2026
  • I cannot thank the lawyer enough for her expertise and dedication in handling my case. She was thorough and persistent and kept up good communication, in perfect English, at all times. She made a very difficult and stressful situation much easier to manage from afar. Extremely professional and knowledgeable. Highly recommended.
    — Angelica
    09 May 2026
  • I recently worked with a lawyer who managed to get my divorce certificate within the promised timeline, even though the information I first gave was limited. From our very first contact she showed great professionalism and expertise. She was patient and understanding and took me through the process step by step, and her English was perfect, so I never had trouble following. I was truly impressed by her attention to detail and her commitment to my case. I am grateful for her dedication and support at what could have been a stressful time, and I was completely satisfied with the result. I highly recommend her to anyone who needs legal assistance. Thank you for the outstanding service!
    — Yvonne
    08 Aug 2025
  • The lawyer was welcoming and very knowledgeable in the area where I needed help, and went above and beyond with information and solutions to keep the process as smooth and simple as possible. Her English was flawless, everything was completed promptly, and I could not be happier with my experience.
    — Dean
    02 Jul 2025