5B Foreign Pensioner Registration Service in Greece

This service is for retirees who are receiving pension income from a foreign country and wish to benefit from Greece’s favourable 5B foreign pensioner tax regime. 

It is especially suitable for those relocating from countries with which Greece has tax cooperation agreements and who are looking to simplify their tax obligations under a flat 7% tax rate.

Ideal for UK, US, EU, and Canadian retirees aiming to reside in Greece while legally minimising taxation on their pension and other foreign income.

Eligibility criteria include:

• The applicant must be in receipt of qualifying pension income, which may originate from:

  • Foreign social security institutions

  • Governmental authorities

  • Occupational pension funds

  • Private insurance companies (lump sum or periodic payments)

• Not have been a Greek tax resident for 5 out of the 6 years preceding application.

• Must be transferring tax residence from a country with an administrative cooperation treaty with Greece.

There is no legal requirement for minimum time spent in Greece, but practical tax residency indicators (residence, utility usage, etc.) should align.

1. Eligibility Verification: We review your residency and pension documents to ensure you qualify.

2. Tax Certificate and Filing: Support in obtaining Greek tax residency and pension registration.

3. Application Submission: Applications are filed with the competent tax authority by March 31.

4. Documentation Support: Preparation and timely submission of supporting materials.

5. Follow-Up with Authorities: Decision typically issued within 60 days.

6. Ongoing Filing Assistance: Annual income tax return and 7% tax due in July of the following year.

• Low Flat Tax Rate: Pay only 7% on your total foreign-sourced income.

• Broad Coverage: Tax benefit is not limited to pension income—it applies to all foreign income.

• Recognition as Greek Tax Resident: Obtain residency certificate and legal tax status.

• 15-Year Validity: Fixed preferential treatment for up to 15 years.

• Credit for Foreign Taxes Paid: Greek tax authorities allow offset for taxes already paid abroad.

• One-on-one legal review of pension qualification

• Assistance with Greek tax registration and residency certificate

• Application preparation and timely submission by March 31 deadline

• Liaising with tax authorities and ensuring documentation is complete

• Continued support for tax filings and 7% lump sum payments

• Advice on dual tax treaties and compliance with local regulations