Greece

Tax residency in Greece is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Non-dom regime: flat EUR 100,000 annual tax for qualifying foreign-source income (lump sum). Pensioner regime: flat 7% on foreign income for 10 years. Digital Nomad visa (1+1 year). Golden Visa from EUR 250k.

The standard corporate income tax rate is 22%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking access in Greece is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Greece is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Greece ranks highest for Digital Nomad and High Net Worth Individual. It offers a reasonable proposition for digital nomad (score: 60/100). It offers a reasonable proposition for high net worth individual (score: 57/100).