5A Non-Dom Tax Registration Service in Greece

This service is designed for high-net-worth individuals or retirees who are planning to relocate to Greece and wish to benefit from the country's favourable 5A "Non-Dom" tax regime. 

This regime is particularly attractive to individuals with significant foreign-sourced income, including capital gains, who are looking to simplify their tax obligations while legally minimising Greek tax exposure.

Whether you are a retiree, investor, or entrepreneur seeking to establish Greek tax residency without paying standard Greek taxes on foreign income, this regime offers a predictable, capped annual tax liability and exemptions on foreign property inheritance.

To qualify for the 5A regime, applicants must meet the following conditions:

• Not have been a Greek tax resident for 7 out of the 8 years prior to the application.

• Invest at least €500,000 in Greece within 3 years of application. This can be done personally, via a family member, or through a company in which you hold a majority stake.

• Declare a main residence in Greece (owned or rented), reflecting the intention to centre vital interests in Greece.

Acceptable investments include:

• Real estate purchases or development projects.

• Equity participation in non-listed Greek companies.

• Greek government bonds (3-year minimum maturity).

• Greek mutual funds or financial instruments traded on regulated Greek markets.

Our legal experts offer a full-service solution to navigate this complex tax regime:

1. Initial Eligibility Assessment: We evaluate your profile and investment plans to ensure suitability for the 5A regime.

2. Investment Support: Assistance in identifying qualifying investments.

3. Application Preparation: Complete documentation and liaising with tax authorities.

4. Submission: File application by March 31 of the target tax year.

5. Bank Certificate Coordination: Arrange proof of investment funds transfer to a Greek bank.

6. Ongoing Compliance: Ensure timely lump sum tax payment (€100,000 per year) and renewal of residence permits as needed.

• Predictable Tax Liability: A fixed annual tax of €100,000 on all foreign income.

• No Reporting Burden: No need to declare foreign income in Greece.

• Inheritance Exemption: No Greek inheritance/gift tax on foreign property.

• Family Inclusion: Extend coverage to family members (at €20,000 per person, free for dependent children).

• Long-Term Certainty: Valid for up to 15 years, with no minimum stay requirement.

• Full eligibility assessment and strategic advice

• Assistance with investment planning and documentation

• Coordination of Greek tax number (AFM) and residency establishment

• Legal representation before Greek tax authorities

• Submission of application and monitoring of approval timeline

• Guidance on lump sum tax payment and family inclusion options

• Support for ongoing compliance over the 15-year period