Découvrez les régimes fiscaux spéciaux en Grèce pour les nouveaux résidents fiscaux
~ Pour les personnes physiques étrangères qui choisissent de transférer leur résidence fiscale en Grèce ~
En tirant parti des dispositions de la législation fiscale grecque, et plus particulièrement du Code grec de l'impôt sur le revenu (CIR), les personnes physiques peuvent bénéficier d'avantages fiscaux significatifs.
La Grèce a instauré des régimes fiscaux avantageux destinés aux résidents fiscaux à l'étranger qui choisissent de transférer leur résidence fiscale en Grèce, dans le cadre de sa stratégie visant à attirer les personnes actuellement domiciliées fiscalement à l'étranger.
Plus précisément, trois principaux régimes fiscaux incitatifs ont été établis par des dispositions et articles spécifiques du Code grec de l'impôt sur le revenu, afin d'encourager l'installation en Grèce de personnes résidant fiscalement à l'étranger.
Catégorie A : Régime d'imposition alternatif pour les personnes physiques disposant d'un patrimoine élevé
Ce régime prévoit des incitations fiscales visant à attirer les personnes physiques disposant d'un patrimoine élevé, dans le but d'accroître les recettes publiques, d'encourager le transfert de capitaux vers la Grèce, de favoriser la création de structures d'investissement, la participation à des programmes d'investissement ou à des sociétés, et de contribuer à la création d'emplois. Les personnes remplissant les conditions d'éligibilité peuvent bénéficier d'un régime d'imposition alternatif applicable à leurs revenus de source étrangère.
Catégorie B : Régime d'imposition alternatif pour les retraités percevant des pensions de l'étranger
Ce régime permet aux personnes percevant des pensions de retraite de source étrangère de transférer leur résidence fiscale en Grèce et de bénéficier d'un régime d'imposition alternatif sur leurs revenus de source étrangère. Un taux d'imposition forfaitaire avantageux de 7 % s'applique aux revenus éligibles.
Catégorie C : Régime fiscal spécial pour les nouveaux résidents fiscaux percevant des revenus salariés ou professionnels en Grèce
Ce régime renforce le dispositif fiscal grec visant à attirer les résidents fiscaux de l'étranger, en instaurant un mode d'imposition spécifique pour les revenus provenant d'une activité salariée ou professionnelle exercée en Grèce par des personnes physiques qui y transfèrent leur résidence fiscale.
Fort d'une solide expérience dans l'accompagnement des clients non-résidents en matière de fiscalité grecque, notre cabinet propose des conseils spécialisés et un accompagnement personnalisé pour bénéficier des régimes fiscaux avantageux mis en place en Grèce.
De l'évaluation des conditions d'éligibilité aux démarches de demande d'adhésion, en passant par le suivi des obligations fiscales et réglementaires, nous prenons en charge chaque étape de la procédure avec rigueur et professionnalisme.
Vous trouverez ci-dessous une foire aux questions (FAQ) détaillée présentant chacun des régimes fiscaux disponibles.
Catégorie A
1. Who can benefit from this regime?
Individuals who relocate their tax residency to Greece and make qualifying investments in the country may be eligible to benefit from Greece's alternative taxation regime, which applies to income arising outside Greece.
2. What are the Tax Obligations?
Individuals benefiting from the alternative taxation regime are subject to a fixed annual lump-sum tax of €100,000 on their foreign-source income, irrespective of the level of income generated abroad. The regime is available for a period of fifteen (15) consecutive tax years, starting from the tax year in which the application for inclusion in the regime is filed.
3. Can Related Family Members Also Benefit from the Regime?
If the alternative taxation regime is extended to eligible family members of the applicant, a fixed annual tax amount of €20,000 applies for each additional family member included in the regime.
4. Is there an obligation to declare foreign-source income?
Individuals who qualify for the alternative taxation regime are not required to report foreign-source income that falls within the scope of the regime and is subject to the fixed alternative taxation rules.
Catégorie B
1. Who can benefit from this regime?
Individuals receiving foreign-source pension income who relocate their tax residency to Greece may qualify for Greece's alternative taxation regime, which provides favorable tax treatment for income arising outside Greece.
2. What are the Tax Obligations?
Individuals benefiting from the alternative taxation regime are subject to a fixed annual tax rate of 7% on their total foreign-source income, regardless of the amount of income generated abroad during the relevant tax year.
3. When does the tax regime take effect?
The regime becomes effective from the tax year following the submission of the individual's application for inclusion and applies for a maximum period of fifteen (15) consecutive tax years. Eligible individuals may benefit from the regime for the subsequent fifteen (15) tax years, subject to the applicable requirements and conditions.
4. What happens in the event of failure to pay the required tax?
Where an individual benefiting from this regime fails to fully pay the required tax amount for their foreign-source income in any given tax year, they will lose eligibility for the favorable tax treatment provided under the regime. As of the relevant tax year and thereafter, their worldwide income will be taxed in accordance with the general provisions of the Greek Income Tax Code.
5. Does the regime affect the application of Double Tax Treaties?
The provisions of this regime do not override or limit the application of Greece's Double Tax Treaties (DTAs) with other jurisdictions. Individuals remain entitled to the benefits and protections provided under international agreements concluded by Greece for the avoidance of double taxation on income and capital.
Catégorie C
1. Who can benefit from this regime?
Individuals who relocate their tax residency to Greece may qualify for Greece's favorable tax incentive regime, provided that they meet the following conditions:
- they provide services in Greece under an employment relationship; or
- they conduct individual business activities in Greece; and
- they commit to maintaining their tax residency in Greece for a minimum period of two years.
2. What Tax Benefits Are Available?
Individuals who generate income from employment or self-employed business activities in Greece may qualify for Greece's special tax incentive regime, which provides favorable tax treatment for their Greek-source income arising from these activities.
Eligible individuals may benefit from the following incentives:
- A 50% income tax exemption for a period of seven (7) consecutive tax years on income derived from employment and/or business activities carried out in Greece.
- An exemption from annual deemed income calculations ("objective expenditure") for seven (7) consecutive tax years, including those arising from the ownership or use of residential properties (primary and secondary residences) and private passenger vehicles, irrespective of the number of vehicles.
3. What happens if the activity is discontinued?
Where an individual ceases to perform employment activities in Greece or discontinues their individual business activity in Greece for a period exceeding twelve (12) months, the application of the favorable tax provisions will cease from the relevant tax year in which the employment relationship or business activity is terminated.
As of that tax year and thereafter, the individual's worldwide income will be taxed under the general provisions of the Greek Income Tax Code.
4. What are the consequences of transferring tax residency back to another country?
If an individual relocates their tax residency outside Greece, a formal decision is issued terminating their access to the favorable tax provisions of the regime, effective from the tax year in which the tax residency transfer abroad occurs.
Combining the Three Tax Incentive Regimes
1. Is It Possible to Benefit from More Than One Tax Regime?
The possible combinations between the three tax regimes are as follows:
- An individual who has been approved under Category A cannot subsequently be included under Category B.
- An individual who has been approved under Category B cannot subsequently be included under Category A.
- An individual who has been approved under either Category A or Category B may also qualify for Category C, and vice versa, provided that all applicable eligibility requirements are met at the time of inclusion. This also applies where inclusion under the respective regimes takes place during the same tax year.