Determination of the tax resident status of Greece.

An individual is considered a tax resident of Greece, provided that:

• his permanent or primary residence & home or center of vital interests (personal, financial, social) is located in Greece;
• an individual is a consular or diplomatic or state official with similar status, or a civil servant with Greek citizenship and serving abroad.

A citizen permanently present in Greece for more than 183 days, including short periods of residence abroad, is considered a tax resident of Greece from the moment of his first day in the country. The preceding subparagraph does not apply to persons who are present in Greece only for tourism, medical, medical or similar private purposes, and their length of stay does not exceed 365 days, including short periods of time abroad.

A legal entity is considered a tax resident of Greece in any tax period, provided that:

• it was created or established in accordance with Greek law;
• legal entity registered in Greece;
• the place of effective management is in Greece at any time during the tax year.

The place of effective management is defined as the place of daily management, strategic decisions, the annual general meeting of shareholders or partners, the place where books and notes are kept, the meeting of members of the board of directors or other executive body, the place of residence of members of the board of directors or other executive management body.

In combination with the above facts and circumstances, the location of the majority of shareholders or partners can also be taken into account.

In addition, a “legal entity” is defined as any form of organization, corporate or not, having a commercial or non-commercial nature.