As Greece solidifies its position as a prime destination for foreign direct investment and tax relocation, the Non-Dom Tax Regime (Article 5A of Law 4172/2013) remains one of the most competitive tools in Europe for High-Net-Worth Individuals (HNWIs).
Following the introduction of Ministerial Decision 46834/2023, the regulatory framework has become significantly more flexible, transparent, and investor-friendly.
Key Features of the Regime
The Non-Dom regime offers unparalleled tax optimization benefits:
Lump-Sum Taxation: A flat annual tax of €100,000 covers all foreign-sourced income, exempting individuals from progressive tax rates and foreign income declarations.
Family Extension: The regime can be extended to immediate family members for an additional €20,000 per person annually.
Long-Term Certainty: These tax privileges are guaranteed for a duration of up to 15 tax years.
Exemptions: Full exemption from inheritance and gift taxes for assets located outside of Greece.
Eligibility Criteria
To qualify for this alternative taxation status, applicants must cumulatively meet the following:
Tax Residency History: Must not have been a Greek tax resident for 7 out of the last 8 years prior to transferring their tax residence to Greece.
Qualifying Investment: Must inject a minimum of €500,000 into the Greek economy. (Note: Certain exemptions or alternative tracks apply for holders of specific investment residence permits, such as the Golden Visa).
What’s New Under Ministerial Decision 46834/2023?
1. Flexible Investment Structuring
Investors are no longer restricted to a single asset type. The qualifying €500,000 investment can now be allocated across up to three different categories, including:
* Real estate property in Greece.
* Equity participation/shares in Greek legal entities.
* Greek Government bonds or other domestic financial instruments.
* Alternative Investment Funds (AIFs) established in Greece.
2. Investment Timeline & Adjustments
The qualifying investment must be fully completed within 3 years from the initial application date. Crucially, investors are granted the flexibility of one portfolio adjustment during this period to optimize their assets.
3. Compliance, Monitoring & Deadlines
Application Deadline: The deadline to apply for the regime is March 31st of the relevant tax year.
Annual Maintenance: The core investment must be continuously maintained throughout the individual’s stay under the regime (up to 15 years).
Annual Flat Tax Payment: The annual lump-sum tax must be paid in a single installment by July 31st each year.
4. Penalties for Non-Compliance
The framework introduces strict monitoring. A failure to maintain the investment, or a gap in investment continuity exceeding 6 consecutive months, will lead to the immediate revocation of the status and removal from the regime.
Strategic Advantages & Synergies
The Non-Dom regime does not operate in isolation. It works in perfect synergy with Greece’s broader economic incentives, creating a comprehensive ecosystem for relocation and wealth management:
The Golden Visa Program: Seamlessly combining residency rights with high-tier tax optimization.
50% Tax Break for Returning Professionals: Attracting corporate executives and self-employed individuals under Article 5C.
The Revamped Family Offices Framework: With the minimum annual operating expense requirement recently reduced to €250,000, establishing a Family Office in Greece to manage global wealth has never been more accessible or tax-efficient.
Why Amoiridis Law Services®?
Navigating cross-border tax relocation requires precise legal and financial engineering. At Amoiridis Law Services®, we provide end-to-end expert guidance at every stage:
🔹 Investment Structuring: Selecting and mixing the optimal asset classes.
🔹 A-to-Z Application Process: Handling legal documentation and tax authority submissions.
🔹 Ongoing Compliance: Ensuring annual reporting and investment maintenance fulfill all statutory criteria.
Seize the opportunity to transform Greece into your next secure tax and investment hub.
For any further information and clarifications please do not hesitate to contact our qualified legal team, ready to provide you with further personalized information tailored to your needs and your profile.
You can email us: or call/text us directly at: +306908351705 (WhatsApp/Viber)
Athens, May 2026
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