{"id":6412,"date":"2022-02-11T17:16:19","date_gmt":"2022-02-11T15:16:19","guid":{"rendered":"https:\/\/services.kraniotis.gr\/product\/issue-of-taxisnet-codes\/"},"modified":"2026-05-13T02:34:31","modified_gmt":"2026-05-12T23:34:31","slug":"arthro-5%ce%b2-%ce%bd-4172-2013-dikaiouxwn-eisodhmatos-apo-syntakseis-pou-prokyptoun-sthn-allodaph","status":"publish","type":"product","link":"https:\/\/services.kraniotis.gr\/en\/product\/arthro-5%ce%b2-%ce%bd-4172-2013-dikaiouxwn-eisodhmatos-apo-syntakseis-pou-prokyptoun-sthn-allodaph\/","title":{"rendered":"Article 5B of Law 4172\/2013  recipients of pension income   arising abroad"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 5B of Law 4172\/2013\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">The measure concerns taxpayers who have a pension abroad and is analyzed in Article 5b of Law 4172\/2013, but also in the relevant circular <\/span><a href=\"https:\/\/www.e-forologia.gr\/lawbank\/document.aspx?digest=A50BEB88F5B58FE0.1D031AEA53&amp;version=2020\/09\/28\"><span style=\"font-weight: 400;\">A.1217\/2020<\/span><\/a><span style=\"font-weight: 400;\">.<br \/>\n<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<strong>The basic prerequisites<\/strong> are for the applicant to:\u00a0 <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>Not be a resident for tax purposes in Greece for the previous five out of six years<\/strong>, before transferring his tax residence to Greece.\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Transfer their tax residence from a country<\/strong> with which an administrative cooperation agreement in the field of taxation with Greece is in force. <strong>In other <\/strong><\/span><strong>\u00a0words, there should be a DTC (double taxation convention) with the country where the taxpayer was residing. <\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the application is accepted, for income earned abroad, <strong>the natural person independently pays tax at a rate of 7% each tax year<\/strong>, on all his income earned <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">abroad. In short, global income will be taxed independently at this rate. <strong>The tax will be paid for each tax year in one installment, until the last working day <\/strong><\/span><strong>\u00a0of July. <\/strong><\/p>\n<p><span style=\"font-weight: 400;\">It is also worth mentioning <strong>that it will not be possible to offset it against other tax liabilities<\/strong> or any credit balances of the person who has been subject to the <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">alternative form of taxation. <strong>In the event that this specific tax is not paid on time<\/strong>, the taxpayer loses its entitlement to this provision and will be taxed in <\/span><span style=\"font-weight: 400;\">\u00a0Greece on global income, in accordance with the general provisions.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The application procedure is described in the third paragraph of Article 5b and is valid for up to 15 tax years after the year of first application. Of course, it <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">should be mentioned that <strong>in any case, what is stated in the respective DTCs that Greece has with the state in which the income arises prevails over<\/strong>, <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">therefore; for example, the rate of 7% will not be exhaustive for the other state, if the DTC provides that it can also tax the beneficiary of the income. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article 5B of Law 4172\/2013\u00a0\u00a0 &nbsp; The measure concerns taxpayers who have a pension abroad and is analyzed in Article 5b of Law 4172\/2013, but also in the relevant circular A.1217\/2020. The basic prerequisites are for the applicant to:\u00a0 Not be a resident for tax purposes in Greece for the previous five out of six [&hellip;]<\/p>\n","protected":false},"featured_media":6921,"template":"","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_analysis_target_kw":""},"product_brand":[],"product_cat":[119],"product_tag":[],"class_list":{"0":"post-6412","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-foreign-citizens","8":"first","9":"instock","10":"shipping-taxable","11":"purchasable","12":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product\/6412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/media\/6921"}],"wp:attachment":[{"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/media?parent=6412"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_brand?post=6412"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_cat?post=6412"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_tag?post=6412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}