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.