As of 6 February 2026, significant amendments have entered into force in Greece regarding the legal framework for labour migration, affecting third-country nationals applying for a residence permit (RP) for employment purposes. These changes, introduced under Law No. 5275/2026, aim to enhance labour market flexibility while ensuring a balance between the interests of employees and employers.

Under Law No. 5275/2026, Greece has introduced a major reform of its immigration legislation, which also addresses the status of third-country nationals who have lost their legal right to stay in the country.One of the most important changes is the introduction of a new residence permit category known as the “Second Chance” permit. This permit is designed for third-country nationals who previously lived legally in Greece for at least five years but later lost their residence

In accordance with Article 21 §3 of Law No. 4172/2013, income derived by an individual from the sale of real estate may be classified as business income and is therefore subject to taxation as such. One of the key criteria is whether the transactions are carried out on a systematic basis.

In Greece, the relationship between employers and employees is regulated by labor law, which is designed to protect employees’ rights, ensure fair and safe working conditions, and uphold established occupational safety standards.

The concept of a “tax resident of Greece” defines the category of individuals who are obliged to pay taxes within the territory of the Hellenic Republic, as well as the rules for taxing their income derived from sources both within the country and abroad. This status is of crucial importance for individuals who reside permanently in Greece or conduct economic activities on its territory and abroad, and it determines their tax obligations in accordance with Greek tax law.

Law № 5275/2026 introduces a comprehensive reform of migration legislation in Greece. The regulatory changes aim to streamline procedures and transition them to an electronic format, strengthen the legal framework for legal migration, and significantly tighten measures against illegal stay in the country.