{"id":6413,"date":"2022-02-11T17:14:31","date_gmt":"2022-02-11T15:14:31","guid":{"rendered":"https:\/\/services.kraniotis.gr\/product\/tax-identification-issue\/"},"modified":"2026-05-13T02:34:39","modified_gmt":"2026-05-12T23:34:39","slug":"arthro-5%ce%b3-%ce%b1-1087-15-04-2021-eidikos-tropos-forologhshs-eisodhmatos-apo-misthoth-ergasia-kai-epixeirhmatikh-drasthriothta","status":"publish","type":"product","link":"https:\/\/services.kraniotis.gr\/en\/product\/arthro-5%ce%b3-%ce%b1-1087-15-04-2021-eidikos-tropos-forologhshs-eisodhmatos-apo-misthoth-ergasia-kai-epixeirhmatikh-drasthriothta\/","title":{"rendered":"Article 5C` A 1087\/15.04.2021 -  Special method of taxing income   from salaried employment and business activity"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 5C` A 1087\/15.04.2021\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">This measure is included in a bill that is to be passed, so what we will mention will apply, barring unforeseen circumstances. <strong>According to the draft law<\/strong>,<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">therefore, <strong>there will be a special way of taxing income from salaried employment and business activity <\/strong>generated in Greece by natural persons transferring <\/span><span style=\"font-weight: 400;\">\u00a0their tax residence to Greece.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>The basic prerequisites<\/strong> are for the applicant to:\u00a0\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 seven out of eight years<\/strong>, before transferring his tax residence to Greece<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Transfer their tax residence from an EU or EEA Member State or from a state<\/strong>, with which an agreement on administrative cooperation in the field of <\/span><span style=\"font-weight: 400;\">\u00a0taxation with Greece is in force<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Provide services in Greece in the context of work relations<\/strong> within the meaning of par. 2 of article 12 of Law 4172\/2013, which is exercised either in a <\/span><span style=\"font-weight: 400;\">\u00a0domestic legal person or legal entity, or in a permanent establishment of a foreign company in Greece\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Declares that they will remain in Greece<\/strong> for at least two years.\u00a0 <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax incentive given is that, if the taxpayer's application is accepted, <strong>the natural person is exempted from income tax and from the special solidarity levy <\/strong><\/span><span style=\"font-weight: 400;\"><strong>\u00a0referred to in Article 43A for 50%<\/strong> of his income from salaried employment acquired in Greece during the tax year.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>This provision can be applied for a total of seven tax years<\/strong>, after which it ceases to apply and the taxpayer will be taxed under the general provisions. <strong>It will <\/strong><\/span><span style=\"font-weight: 400;\"><strong>\u00a0also apply for the next tax year<\/strong>, i.e. the one starting from 1\/1\/2021 onwards.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We will return on this issue when this provision is voted and the relevant circular is issued by the Ministry of Finance and the Independent Authority for <\/span><span style=\"font-weight: 400;\">\u00a0Public Revenue (IAPR).\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article 5C` A 1087\/15.04.2021\u00a0\u00a0 &nbsp; This measure is included in a bill that is to be passed, so what we will mention will apply, barring unforeseen circumstances. According to the draft law,\u00a0therefore, there will be a special way of taxing income from salaried employment and business activity generated in Greece by natural persons transferring \u00a0their [&hellip;]<\/p>\n","protected":false},"featured_media":6923,"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-6413","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\/6413","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\/6923"}],"wp:attachment":[{"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/media?parent=6413"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_brand?post=6413"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_cat?post=6413"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/services.kraniotis.gr\/en\/wp-json\/wp\/v2\/product_tag?post=6413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}