DIGITAL NOMAD
Chapter 1: Introduction
Welcome to the explanation of the Greek Residence Permit Programme for Digital Nomads. Greece has established this programme to welcome individuals who can work remotely for employers or clients located outside of Greece.
Chapter 2 : What is the Greek Digital Nomad Programme?
The Greek Digital Nomad Programme is an immigration pathway designed for foreign nationals outside the European Union (EU) or European Economic Area (EEA). It allows these individuals to reside in Greece while working remotely for companies or clients based in other countries. The key principle is that the work performed is conducted using Information and Communication Technologies (ICT) and does not involve providing services or employment to entities within Greece.
This programme was introduced as part of Greece’s efforts to attract remote workers and benefit from the growing international digital nomad market.
Chapter 3 : Who is Covered by the Law?
- The legislation covers specific categories of foreign citizens from third countries (non-EU/EEA) who can perform their work remotely :
- Self-employed individuals: Those who work for themselves and have clients outside of Greece.
- Freelancers : Individuals offering services remotely to clients outside of Greece.
- Salaried employees : Persons employed by a company located outside of Greece and working remotely from Greece.
The law also extends coverage to dependent family members of the main applicant.
This includes:
- Spouses or partners
- Children
These family members may accompany the main applicant and are included in the residence permit application.
Chapter 4 : The Permit Structure: Visa and Residence Permit
The process for obtaining legal residency as a digital nomad in Greece typically involves two stages :
1. Special National Entry Visa (up to 12 months) : The standard first step involves applying for a specific national visa that allows entry into Greece and
residence for up to one year. This visa is obtained from the competent Greek Consular Authority in your country of residence abroad.
2. Two-Year Residence Permit : After entering Greece with the national visa, or if you are already eligible to apply from within Greece (as explained below), you can apply for a residence permit. This permit grants the right to reside in Greece for a period of two years and it is renewable.
Chapter 5 : Application Procedures
There are two main ways to apply, depending on your current location :
*Applying from Outside Greece (Typical Procedure):
- Submit your application and required documents to the competent Greek Consular Authority in your country of legal residence. This is for the initial 12-month national entry visa.
- Once the visa is granted, you can travel to Greece.
- While in Greece, and before the expiry of your visa, you must apply for the two-year residence
permit.
*Applying from Within Greece (If Already Present):
- If you are already legally present in Greece (e.g., on a tourist visa or under a visa exemption status) and your current visa or legal stay has not expired, you may be eligible to apply directly for the two-year residence permit without first obtaining the national visa.
- A key requirement for this route is the ability to prove your residency in Greece.
This is typically done by providing:
*A signed rental agreement for accommodation in Greece.
*Or, a contract of sale proving ownership of property in Greece.
Chapter 6 : Main Conditions and Prerequisites
Regardless of whether you apply from abroad or within Greece, several core conditions must be met. It is of utmost importance to gather and prepare these documents carefully. Consulting with an attorney-at-law will ensure you meet all requirements precisely.
*Intention to Reside and Work Remotely : You must provide a solemn declaration (a formal statement) confirming your intention to reside in Greece and perform your work remotely for employers or clients outside of Greece.
- Crucially, this declaration includes an explicit commitment NOT to provide work, services, or be employed by any employer or client based in Greece. Ensuring this declaration is correctly worded and fully understood is a vital step where the guidance of an attorney-at-law is highly recommended to avoid future complications.
*Employment or Service Contract : You must provide evidence of your work arrangement.
This could be:
- An employment contract if you are a salaried employee.
- Service agreements or contracts if you are self-employed or a freelancer. These contracts must demonstrate that your work is performed for entities outside of Greece.
*Sufficient Financial Resources: You must prove you have adequate funds to cover your living expenses in Greece without relying on the Greek social welfare system.
- The minimum required amount is at least €3500 net per month. Demonstrating consistent income and sufficient funds can be complex, and an attorney-at-law can provide essential advice on acceptable forms of proof and documentation to ensure this critical requirement is met.
- This amount is increased if you are accompanied by dependent family members:
* For a spouse or partner : Add 20% to the base amount.
* For each child : Add 15% to the base amount.
- Clean Criminal Record : You will likely need to provide a certificate proving you do not have a criminal record from your country of residence.
- Health Insurance : You must secure a private health insurance policy that covers you in Greece for the duration of your stay.
- Meeting Entry Visa Conditions (If Applicable) : If you enter Greece with the 12-month national visa, you must continue to meet the conditions under which that visa was issued until it expires to be eligible for the two-year residence permit.
Specific conditions if applying while in Greece as a tourist: - Possess a valid tourist visa or have entered Greece under a visa exemption status that has not expired.
- Provide a signed rental contract in Greece or a property purchase contract as proof of residency.
- Provide documents that prove sufficient financial resources as detailed above (€3,500 net per month, increased for dependents). Again, proving sufficient and stable income is paramount and legal counsel from an attorney-at-law is strongly advised to ensure your documentation is robust.
Chapter 7 : Benefits of Being a Digital Nomad in Greece
Beyond the lifestyle attractions like climate, culture, and geography, the Greek Digital Nomad programme offers specific advantages, particularly regarding taxation, for those who choose to become Greek tax residents.
The tax benefits are outlined in Article 5C of the Income Tax Code (Law 4172/2013), as amended by Law 4916/2022.
* There are two main scenarios regarding tax liability :
1 – Working Less Than 183 Days Per Year in Greece :
- If you work from Greece for less than 183 days within a calendar year, either as an employee of a foreign company or as a freelancer for foreign clients, your tax liability generally remains outside of Greece. In this case, according to the specific conditions described, there is typically no tax liability in Greece on the income earned from your remote work for foreign entities.
2. Residing and Becoming a Tax Resident for 183 Days or More Per Year (50% Tax Exemption) :
- If you live in Greece for at least 183 days or more within a calendar year, you will likely need to transfer your tax residence to Greece.
- Upon becoming a Greek tax resident, you will need to obtain a Greek Tax Registration Number (A.F.M.).
- For eligible individuals who become tax residents under this regime, Greece offers a significant tax incentive: a 50% exemption on your income tax liability for the first seven (7) years of your tax residency in Greece. This means only 50% of your eligible income earned from your remote work (as per the law’s definition) will be subject to Greek income tax rates.
* Conditions for the 50% Tax Exemption :
To qualify for this beneficial 50% tax exemption regime, the individual taxpayer must meet specific conditions at the time of transferring their tax residence to Greece :
- Prior Tax Residency : You must NOT have been a tax resident of Greece for the previous five (5) out of the six (6) years before you transfer your tax residence to Greece. Verifying your tax residency history and planning the timing of your move is a complex area where professional advice from an attorney-at-law or tax advisor is absolutely essential.
- Transfer Origin : You must be transferring your tax residence from an EU Member State, a European Economic Area (EEA) state, or a state with which Greece has an administrative cooperation agreement in the field of taxation in force.
- Employment Relationship : Employment Relationship: You must be providing services in Greece within the framework of an employment relationship, as defined by Greek law (specifically paragraph 2 of article 12 of Law 4172/2013 concerning “income from salaried work and pensions”). This relationship must be exercised either towards a local legal person or legal entity, or towards a permanent establishment of a foreign company in Greece. Understanding if your specific work arrangement qualifies under this definition is critical and requires expert legal interpretation by an attorney-at-law.
- Commitment to Stay : You must declare that you intend to remain resident in Greece for at least two years.
Chapter 8 : Associated Costs
Obtaining the digital nomad residence permit involves several fees and costs. These are estimates and may vary slightly or have additional minor charges. Discussing all potential costs with your attorney-at-law is advisable.
- The attorney fee is paid in two installments : Half, when the preparation of your documents begins, and the remaining half before your application is submitted.
- Legal and Application Cost : This refers to fees charged by legal professionals assisting withyour application. Based on typical figures provided.
- Digital Nomad Residence Permit Fee : A state fee of €1000 for the main applicant for the residence permit.
- Residence Permit Printing Fee : €16 per person (for the physical permit card).
- Fee for Each Family Member’s Permit : A state fee of €150 for each dependent family member applying for the residence permit.
- Cost of Insurance Policy : Varies depending on the provider and coverage.
- Rental Costs : As mentioned, proof of residency is required, which involves rental expenses typically ranging between €500-€1000+ per month depending on location and property. This is a living cost, not a permit fee, but essential for fulfilling residency proof.
- Additional Costs :
Be prepared for other potential expenses such as costs for :
* Translations of documents.
* Transport & accommodation for you and the lawyer within Greece for appointments (e.g., to submit biometrics).
* Conference with the lawyer for further legal advices
Understanding and meeting these conditions is paramount to benefitting from the tax incentive. We strongly urge you to consult with a tax specialist experienced in Greek tax law and the digital nomad regime to fully understand the implications and ensure you meet all the prerequisites for the 50% tax exemption.
Please understand that the following text describes the typical procedure and the general requirements as set out by Greek law (specifically N 4825/2021 and subsequent amendments). While this information is accurate regarding the standard process, every individual’s situation is unique. There may be specific circumstances, potential obstacles, or personal details that could affect your application.
This is where the expertise of an attorney-at-law becomes invaluable. An experienced lawyer can provide personalized advice, help navigate complexities, potentially find solutions or “workarounds” to unforeseen problems, and ensure all documentation is correctly prepared and submitted according to the latest legal provisions. Relying solely on general information, while helpful as a starting point, cannot replace professional legal counsel tailored to your specific case. We strongly advise you to consult with an attorney-at-law for detailed guidance before initiating your application.
