Greek Non-Dom at a glance
一页看懂希腊 Non-Dom 税制
WHAT YOU OBTAIN 取得什么
A fixed annual tax
每年定额纳税
Under Article 5A, a Greek tax resident can elect to pay €100,000 a year on foreign-source income of any amount.
依第5A条，希腊税务居民可选择就境外来源所得每年缴纳10万欧元，不随所得金额变动。
WHO IT SUITS 适合哪些人士
Substantial income abroad
境外所得较高的人士
Individuals and families with substantial foreign income who are ready to become Greek tax residents.
境外所得较高、并愿意成为希腊税务居民的人士与家庭。
BASIC OUTLAY 基本投入
€100,000 a year
每年10万欧元
Each relative who joins adds €20,000 a year. An investment of at least €500,000 in Greece is generally required and remains your capital.
每位加入的亲属每年另缴2万欧元。通常须在希腊投资至少50万欧元，投资仍属自有资本。
FAMILY 亲属范围
Spouse and direct relatives
配偶与直系血亲
A spouse or civil partner and direct ascendants and descendants can join, at the first application or later.
配偶或民事伴侣、直系血亲，可于首次申请时或日后加入。
PRESENCE AND RESIDENCE 到场与居住
Tax residence in Greece
成为希腊税务居民
Tax residence moves to Greece. The regime is open to those not Greek tax resident in at least seven of the prior eight years.
税务居民身份迁至希腊。迁入前八年中，至少七年为非希腊税务居民者，可以申请。
MAIN STAGES 办理阶段
Four stages
四个阶段
Transfer tax residence; apply by 31 March of the tax year; complete the investment within three years; pay the fixed tax each year.
迁移税务居民身份；纳税年度3月31日前申请；三年内完成投资；每年缴纳定额税。
WHY FAMILIES CHOOSE THE GREEK REGIME 家庭选择希腊定额税制的理由
One figure, up to 15 years
最长15年，税额不变
The fixed tax applies for up to 15 tax years from the year of application, so income and gains abroad can be planned against one cost.
自申请当年起，最长适用15个纳税年度，境外所得与资产收益都可按同一税额规划。
Foreign income settled
境外所得的税负一次结清
Payment of the fixed tax settles Greek tax on foreign-source income for the year, and that income need not be declared in Greece.
缴纳定额税后，当年境外来源所得在希腊的税负就此结清，且无须在希腊申报。
Gifts and inheritance abroad
境外动产的赠与和继承
Movable property situated abroad passes to or from the Article 5A taxpayer free of Greek inheritance and gift tax.
境外动产由适用第5A条的人士取得或转出，免征希腊遗产税与赠与税。
Entry conditions and family
适用条件与亲属范围
| Condition条件 | Requirement具体要求 | How it is shown证明方式 | When时间 |
|---|---|---|---|
| Tax-residence history税务居民历史 | Not Greek tax resident in at least seven of the eight years before the transfer迁入前八年中，至少七年为非希腊税务居民 | Tax-residence evidence for each year of the look-back period回溯期内各年度的税务居民证明 | Reviewed before the entry year is chosen选定加入年度前核实 |
| Transfer of tax residence迁移税务居民身份 | Tax residence moves to Greece, with a lawful right to live there税务居民身份迁至希腊，并持有合法居留资格 | The basis for Greek tax residence; a residence permit希腊税务居民身份的依据；居留许可 | In the entry year, or within the tax year before it加入当年，或其前一个纳税年度内 |
| Investment in Greece在希腊的投资 | At least €500,000 in Greek real estate, businesses, securities or equity interests至少50万欧元，投资希腊房产、企业、证券或股权 | Made by the applicant, a relative or a majority-owned entity; proof of the funds at a Greek financial institution可由申请人、亲属或其控股实体投资；提交投资款已汇入希腊金融机构的证明 | Completed within three years of the application自申请日起三年内完成 |
| Investment-activity permit holders投资活动居留许可持有人 | Exemption from the investment condition豁免投资条件 | The permit category and legal basis, confirmed in writing by your tax adviser税务顾问书面确认许可类别及法律依据 | While the permit is maintained许可维持期间 |
| Relatives亲属 | Spouse or recognised civil partner; direct ascendants and descendants配偶或获认可的民事伴侣；直系血亲 | Relationship evidence; each relative assessed individually亲属关系证明；逐人评估 | At the first application or in a later year, within the 15 years首次申请时或日后加入，以15年期间为限 |
KEY FIGURES 关键数字
A year-by-year record of tax residence and a dated investment file let the adviser confirm eligibility before the entry year is fixed.
备齐逐年的税务居民记录与投资文件，顾问即可在确定加入年度前确认资格。
The fixed tax and foreign income
定额税与境外所得
THE FIXED TAX AS A SHARE OF FOREIGN INCOME 定额税占境外所得的比例
Fixed tax as a share of that income (%)定额税占该所得的比例（%）
Assumed foreign-source income in the year (€)假设的当年境外来源所得（欧元）
The percentages show the main applicant's €100,000 fixed tax alone, divided by the assumed foreign-source income.所示比例仅计主申请人10万欧元定额税，除以假设的境外来源所得。
YOUR FIGURES 按您的情况测算
- Main applicant's fixed tax, each tax year主申请人定额税，每个纳税年度
- €100,000
- Fixed tax as a share of that income (%)定额税占该所得的比例（%）
- 10%
- Each relative who joins, each tax year每位加入的亲属，每个纳税年度
- €20,000
- Family total, each tax year家庭合计，每个纳税年度
- €100,000
FAMILY ILLUSTRATION, A YEAR 家庭示例，每年
The annual family budget
家庭年度预算
CAPITAL INVESTED 投资资本
YEARLY COSTS OUTSIDE THE REGIME 制度以外的每年成本
QUOTED CASE BY CASE 个案报价项目
Process and payment schedule
办理流程与付款安排
| Stage阶段 | You prepare您要准备 | In person本人参与 | Payment该阶段付款 | You obtain完成后取得 |
|---|---|---|---|---|
| 01Transfer of tax residence迁移税务居民身份Payment付款 | Tax-residence evidence for the prior eight years; the basis for Greek tax residence; a residence permit; departure-country obligations reviewed.此前八年的税务居民证明；希腊税务居民身份依据；居留许可；原居住地义务审查。 | Residence established in Greece在希腊建立居住事实 | Quoted个案报价 | Greek tax residence希腊税务居民身份 |
| 02Application递交申请Payment付款 | To the tax authority (AADE) by 31 March of the tax year, with proof that at least €500,000 has reached a Greek financial institution. Relatives can apply together.在纳税年度3月31日前向税务机关（AADE）递交申请，并附至少50万欧元已汇入希腊金融机构的证明。亲属可同时申请。 | As your adviser arranges按顾问安排 | Investment funds placed in Greece投资款已汇入希腊 | The tax authority's decision to apply the regime税务机关适用决定 |
| 03Investment完成投资Payment付款 | Document the asset's eligibility before choosing it. Complete the investment within three years of applying; otherwise the regime ends from the entry year.选定资产前先备齐资格证明。投资须自申请之日起三年内完成；逾期未完成的，自加入年度起不再适用本制度。 | As the transaction requires视交易需要 | At least €500,000, as capital至少50万欧元，属资本投入 | The regime confirmed from the entry year制度自加入年度起确认适用 |
| 04Annual payment每年缴税Payment付款 | Pay the annual assessment in full when due. A shortfall ends the regime from that year; worldwide income then follows the ordinary rules.按期足额缴纳年度税额。未足额缴纳的，自当年起不再适用本制度，全球所得改按一般规则征税。 | — | €100,000, plus €20,000 for each relative10万欧元，每位亲属2万欧元 | The regime for that year, for up to 15 tax years当年适用本制度，最长15个纳税年度 |
The plan is reviewed with your adviser before a relative joins, the investment is sold or a business changes its place of management. You may apply to leave in any tax year.
新增亲属、处置投资或变更企业管理地之前，先与顾问评估。任一纳税年度均可申请退出本制度。
What the fixed tax covers
定额税涵盖的范围
| Income or asset所得或财产 | Treatment in Greece希腊税务处理 | Declared in Greece在希腊申报 | With your adviser与顾问安排 |
|---|---|---|---|
| Foreign-source income of the main applicant主申请人的境外来源所得 | Covered by the €100,000 fixed tax, whatever the amount; Greek tax on it is settled in full由10万欧元定额税涵盖，不论金额；在希腊的税负就此结清 | No declaration无须申报 | Each income stream classified by source逐项认定所得来源 |
| A relative's foreign-source income亲属的境外来源所得 | Covered by that relative's €20,000 fixed tax由该亲属的2万欧元定额税涵盖 | No declaration无须申报 | A separate application for each relative每位亲属另行申请 |
| Greek-source income希腊来源所得 | Taxed under ordinary Greek rules按希腊一般规则征税 | Declared under the ordinary rules按一般规则申报 | Work in Greece and business managed there, classified by source在希腊的工作及在当地管理的经营活动，按来源认定 |
| Gifts and inheritance of movable property abroad境外动产的赠与和继承 | Exempt from Greek inheritance and gift tax when the property passes to or from the Article 5A taxpayer由适用第5A条的人士取得或转出时，免征希腊遗产税与赠与税 | — | Records of where each asset is situated留存各项财产所在地的记录 |
| Tax charged abroad境外征收的税款 | Withholding at source, property tax abroad and obligations in the departure country follow those countries' rules来源国预提税、境外房产税及原居住地义务，依各该国规定办理 | — | Treaty access and credits reviewed by category按类别审查税收协定与抵免 |
Income is classified by where the work is performed or the business is managed, wherever payment is received. Classifying each stream before the entry year shows what the fixed tax will cover.
所得按工作地点或经营管理地认定来源，不论款项汇入何地。加入年度前逐项认定，即可明确定额税涵盖的范围。
What the regime gives your family
本制度为家庭带来什么
FOR THE FAMILY 全家适用
Relatives who can join可加入的亲属
- 配偶 Spouse
- 获认可的民事伴侣 Recognised civil partner
- 直系长辈血亲 Ascendants: parents, grandparents
- 直系晚辈血亲 Descendants: children, grandchildren
The family's annual figure家庭年度税额
- 主申请人 Main applicant€100,000
- 主申请人与配偶 With spouse€120,000
- 再加一位亲属 One more relative€140,000
- 其后每位亲属 Each further relative+€20,000
TAX 税务
Foreign income settled each year
境外所得的税负逐年结清
Payment of the fixed tax settles Greek tax on foreign-source income for the year, whatever its amount, and it need not be declared in Greece.
缴纳定额税后，当年境外来源所得不论金额，在希腊的税负就此结清，且无须在希腊申报。
SUCCESSION 传承
Gifts and inheritance abroad
境外动产的赠与和继承
Movable property situated abroad passes to or from the Article 5A taxpayer free of Greek inheritance and gift tax.
位于境外的动产，由适用第5A条的人士取得或转出，免征希腊遗产税与赠与税。
FAMILY 家庭
Relatives join at €20,000 a year
亲属每年2万欧元即可加入
A spouse or civil partner and direct ascendants and descendants can join at the first application or later, for what remains of the 15 years.
配偶或民事伴侣、直系血亲，可于首次申请时或日后加入，适用至15年期间届满。
FLEXIBILITY 灵活安排
Up to 15 years, at your choice
最长15年，可自行决定退出
The regime runs for up to 15 years from the year of application, and you may leave it in any tax year.
本制度自申请当年起最长适用15年；任一纳税年度均可选择退出。
Your path to citizenship
未来如何取得公民身份
With an accepted residence permit: the knowledge certificate, the application, then the decision and oath.
持获认可的居留许可：先取得入籍知识证书，递交申请，其后为入籍决定与宣誓。
- Residence permit居留许可An accepted category, arranged with the tax regime获认可的许可类别，与税制一并安排
- Seven years of residence居住满七年Lawful and permanent, actually lived in Greece合法、持续并实际居住于希腊
- Knowledge certificate入籍知识证书PEGP: Greek at about B1 level, history, geography, culture, institutionsPEGP：相当于 B1 的希腊语，及历史、地理、文化与制度
- Application and review申请与审查Regional Directorate of Citizenship; residence and background checks地区国籍部门审查居住情况与背景
- Decision and oath入籍决定与宣誓Citizenship follows, then the passport随后取得公民身份，再签发护照
Residence, planned with the tax regime
居留身份与税制一并规划
Naturalisation usually follows seven years of lawful, permanent residence under an accepted permit category; certain other categories require twelve years. The permit is chosen with the tax regime from the outset.
通常入籍须合法、持续实际居住满七年，且所持许可属获认可的类别；某些其他许可类别须满十二年。居留许可自一开始即与税制一并规划。
Language and integration
语言与融入
Unless exempt, applicants meet the PEGP citizenship knowledge requirements: Greek at about B1 level, with history, geography, culture and civic institutions. Evidence of daily residence, economic and social integration, and tax and social-security compliance supports the application.
除获豁免者外，须满足 PEGP 入籍知识要求：相当于 B1 的希腊语，以及历史、地理、文化和国家制度。申请时以日常居住、经济与社会融入、税务及社保合规的证据为依据。
Application, decision and oath
申请、决定与宣誓
The Regional Directorate of Citizenship assesses the application, including residence and background checks. Citizenship follows the decision and the oath; the passport is issued afterwards. Residence and tax-regime conditions continue to be met during the review.
地区国籍部门审查申请，并核查居住情况与背景。经入籍决定及宣誓后取得公民身份，其后签发护照。审查期间继续符合居留及税制条件。
Speak with your adviser
联系您的项目顾问
Request a combined assessment of Greek tax, immigration and home-country departure.
安排个案评估，统筹希腊税务、居留身份与原居住地迁出事宜。
Compare your family options →比较我的家庭方案 →
HOW WE WORK 合作方式
Assessment
初步评估
We review your family, aims and eligibility, and say plainly whether the programme fits.
了解家庭成员、目标与资格，直接说明项目是否适用。
Written proposal
书面方案
You receive an itemised quotation, a document list and a timetable in writing.
以书面提供逐项报价、材料清单与时间表。
Engagement and filing
签约与递件
Once engaged, we prepare the file, submit it and follow it through to the decision.
签约后准备材料、递交申请，并跟进至审批结果。
WeChat 微信BRANDS AND ROLES 品牌与分工
Identity planning and second-citizenship advisory身份规划与第二国籍顾问
