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.

In accordance with the current Ministerial Decision No. 2020/26863/30-4-2020 regarding the basic requirements for the naturalization of expatriates (i.e., individuals of Greek descent) from former Soviet Union countries, an application for Greek citizenship may be submitted within the territory of Greece only if legal entry into the country prior to 31/05/2019 is duly confirmed. Otherwise, the application must be submitted to the Greek consular authority at the expatriate’s..