AVOIDANCE OF DOUBLE TAXATION IN GREECE

AVOIDANCE OF DOUBLE TAXATION IN GREECE

A) If they are subject to taxation for their universal income in a state with which Greece has signed a Convention for Avoidance of Double Taxation of Income, a certificate of tax residency, that is attached to the stipulated applications of implementation of the   Convention for Avoidance of Double Taxation of Income, except for the U.S.A and Turkey, , which countries issue their own certificate. 

B) If they are subject to taxation for their universal income in a state with which Greece has not signed a Convention for Avoidance of Double Taxation of income, a tax declaration, if this is stipulated in their country or a certificate from the tax authority of their country from which the universal income of the person is proved. 
In case that it is not possible (with justification) to produce some of the above documents in the case B, then the person is obliged to produce a certificate from a public authority of his/her country (ex. Municipality) from which his/her and the members of his/her family’s  permanent residence is proved. 
The above documents of the case B above that have been issued from the persons country must have the apostille according to the Convention of Hague , if the foreign country has signed this Convention. For the countries that have not signed this Convention, the certification by the Embassy is valid.

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