Global Daily Tax News, Greece Planning Improvements To Non-Dom Regime, (Jun 30, 2025)

Greece's Minister of Finance and the Economy has announced plans to enhance tax breaks available to non-residents relocating to the nation.

The Minister said proposals for enhancements to the non-dom regime would be included in a new Customs Code, which will be released for consultation shortly. So far, the regime has attracted 213 non-doms to relocate to Greece, securing investments worth over EUR277m.

The regime enables taxpayers not resident in Greece in at least seven of the previous eight years to pay a lump sum tax amount of EUR100,000 annually, rather than tax on worldwide income under progressive rates, providing they make EUR500,000 in qualifying investments.

The changes to the regime would provide that family members of a non-domiciled individual would be able to also be taxed under the lump sum regime by making an application at any time during the 15-year period of the regime, subject to a fee of EUR20,000.

Further, the Government intends to waive inheritance and gift tax payable on property abroad that is transferred to third parties, as well as a tax waiver for Greek property bequeathed to heirs.