Greece - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

The tax treaties usually indicate that the resident of another country will not be subject to income tax in Greece on where the following are true cumulatively.the Greek source employment income 

  • The individual is present in Greece for 183 days or less in any tax year.
  • The remuneration is received from an employer who is not a resident of Greece.
  • The remuneration is not deducted as an expense of a permanent establishment which the employer has in Greece.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No, there are no special payroll considerations for short-term assignments.

Taxable income

What income will be taxed during short-term assignments?

During short-term assignments the income earned in relation to employment services provided in Greece (that is Greece-source income) regardless if it was remitted it Greece or not, is taxable in Greece (unless applicable double tax treaty dictates otherwise).

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Greece?

The social security status of the assignee should be considered.

© 2016 KPMG Advisors AE, a Greece Corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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