Introduction

Chapter C of the recently enacted Law 4758 2020 adds to the incentives established by Laws 4646 2019 and 4714 2020 aimed at attracting individuals to become Greek tax residents, by providing for an additional special tax regime for individuals. This regime is aimed at both salaried and self employed individuals.

Context of the new regime

The taxpayers who transfer their tax residence in Greece are exempted from income tax and the special solidarity levy for 50% of their income from employment or from business activity acquired in Greece within the tax year in which they applied for their inclusion in the regime . The maximum duration of the regime is 7 ( consecutive) years.

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