Leaving Greece? How to Move Your Tax Residency Out, and Why It Is Not Automatic

Short answer: Leaving Greece does not end your Greek tax residency by itself. Until you apply to AADE and prove that you now live and are taxed somewhere else, Greece can keep treating you as a resident, which means declaring your worldwide income here every year. The application goes through myAADE, with proof of your new residence, and the deadline is early March of the year after you leave.

People are surprised by this, and it usually shows up at an awkward moment. A pre-filled E1 arrives for a year you spent entirely abroad. A new employer’s country asks for a certificate that you are no longer Greek tax resident. Or both countries claim you for the same year.

This guide covers what to do when you leave, in the right order.

1. Why it matters

As long as AADE has you on record as a Greek tax resident:

• You declare your worldwide income in Greece, including the salary you now earn abroad, not just Greek income.
• You risk being taxed twice, by Greece and by your new country, and then have to rely on a tax treaty to sort it out.
• Special regimes end on their own terms, not yours. If you were under Article 5A, 5B or 5C, leaving affects those benefits, and the records need to match what actually happened.

Once the change is accepted, Greece taxes you only on income from Greek sources, such as rent from a Greek property.

2. Who needs to apply

Anyone who has been a Greek tax resident and has moved their life to another country: a new job abroad, a family move, retirement elsewhere. It applies to Greek citizens and foreigners alike. Spouses are assessed individually, so if only one of you moves, only that person applies.

If you were never registered as a Greek tax resident, for example you only ever had an AFM for a property, there is usually nothing to change. If you are not sure how you are registered, it shows in your myAADE details and in the residency code on your last E1.

3. What AADE needs from you

The procedure is set out in AADE Decision POL 1201/2017. You submit an application for change of tax residence from Greece to abroad, then the supporting documents. AADE’s own guidance lists these:

• A tax residence certificate from your new country, confirming you are resident there for tax purposes
• Proof that you have left and settled there, enough to show at least 183 days in the new country: a work contract, a lease or property deed, a local bank account, registration with the local tax or social security system
• Updated registration details (AADE forms A110 and D210 for your new address abroad)
• A declaration accepting notifications at your registered contact details

Foreign documents need an Apostille (or consular certification) and an official translation into Greek. Build that time into your plans, because it is usually the slowest part.

How to submit

The application goes through myAADE, under Τα Αιτήματά μου (My Requests), in the section for residents abroad. It can also be sent to the tax office by registered post or courier, or delivered in person, but online is faster and leaves a clear record.

4. The deadlines

Under POL 1201/2017 the timing runs from the year you leave:

So if you left Greece in 2026, the application is due in early March 2027, the documents by early September 2027, and late files are still examined up to 31 December 2027. After that, it gets much harder.

Once the documents are in, AADE has two months to decide whether your file is complete.

The year you leave is the tricky one. How your income for the departure year is split between Greece and your new country depends on your dates, where your family and home were, and the tax treaty between the two countries. There is no one-size answer. Our guide to the tie-breaker rule in tax treaties explains how a treaty decides when both countries claim you.

5. What you still owe Greece after you leave

Changing residency does not close your Greek tax file. Your AFM stays yours for life. If you keep ties to Greece, some obligations continue:

• Rental income from Greek property is still taxed in Greece, and you file an E1 as a non-resident for it.
• ENFIA, the annual property tax, still applies to any property you own in Greece.
• Greek pensions are taxed according to the treaty with your new country.
• Letters from AADE still arrive at the contact details you registered. Since 2024 a tax representative is optional (AADE Decision A.1069/2024)², but someone needs to read that mail.

Keep your myAADE email and your IBAN up to date. A refund cannot be paid to a closed account, and AADE sends its notices to whatever contact details you registered.

6. Mistakes that keep people taxed as residents

• Doing nothing. The most common case. Residency does not change because you left; it changes because AADE accepted your application.
• Missing the March deadline and then assuming it is too late. It is not, if you are still within 31 December of the following year, but do not leave it longer.
• Sending documents without an Apostille or translation. The file stays incomplete until they are fixed.
• Not having a certificate from the new country. Some countries take weeks to issue one. Ask for it as soon as you are registered there.
• Filing the next E1 as a resident out of habit. Once the change is accepted, your E1 (if you still need one) is filed as a non-resident, for Greek income only.

Leaving Greece and want this done properly?

We handle the whole change in English. We check that your documents are enough before anything is sent, arrange the translations, and a licensed Greek accountant submits the application and follows it until AADE accepts it. You authorise the accountant for this one job only, and you never share your TAXISnet password.

Tax residency transfer out of Greece from €149. Complex cases, such as several income sources or a mid-year move with a family, are quoted after a free consultation.

Get a free consultation →

Frequently asked questions

Do I stop being a Greek tax resident when I leave Greece? Not automatically. You remain a Greek tax resident in AADE’s records until you apply for the change and prove your new residence abroad.

What is the deadline to change my tax residency after leaving Greece? The application is due by the last working day of the first ten days of March of the year after you leave, with documents by early September. AADE still examines files received up to 31 December of that year.

What documents do I need? A tax residence certificate from your new country, proof that you have settled there (work contract, lease, bank account, local registrations), updated address forms, and a declaration accepting notifications. Foreign documents need an Apostille and a Greek translation.

Can I apply online? Yes, through myAADE under Τα Αιτήματά μου (My Requests). You can also post or deliver it to the tax office.

Do I still need to file a Greek tax return after I leave? Only if you still have Greek-source income, such as rent from a Greek property. Then you file as a non-resident, for that income only.

What happens if I never apply? Greece can keep treating you as a tax resident and expect you to declare your worldwide income here, which can lead to double taxation and penalties for returns you did not know you owed.

Does leaving end my Article 5A or 5C benefits? These regimes depend on being a Greek tax resident, so leaving affects them. The details depend on which regime and when you leave, so check before you go.