Tax declaration 2017: Tax residents abroad

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Tax residents abroad file their income tax declaration at the following public revenue agencies (D.O.Y.):

– At the Public Revenue Agency for citizens living abroad, provided that their representatives or their postal address, fall under any Public Revenue Agency of the region of the Prefecture of Attica regarding income taxation.

– At the Public Revenue Agency of the seat capital of the prefecture in other regions of the country provided that their representatives or their postal address, fall under any Public Revenue Agency of that Prefecture. Specifically, for the Prefecture of Thessaloniki the competent Revenue Agency is the 4th Public Revenue Agency of Thessaloniki.

The declaration can only be filed electronically via taxisnet (www.aade.gr).

Spouses (or parties of a civil union) who have a different tax residence, will have the possibility, starting this year, to have their declaration assessed separately. If, for example, one spouse lives in Greece and the other spouse abroad, the tax could be assessed separately for each spouse. (According to the statements of Mr. Pitsilis during the presentation of the new website of the Independent Authority for Public Revenues (AADE), which are to be integrated into a legal provision).

In this year’s tax declaration (?1) the code 320 was added (or rather, was reintroduced), and it will be pre-filled pursuant to the Taxis record information in case one spouse or “party of a civil union” is a tax resident abroad.

This provides the possibility for one of the two spouses to appear under a different tax residence from the other. More specifically, in table 2 of form E1, code 319 for the husband or 320 for the wife (or party of a civil union) will be pre-filled, depending on whether one of the spouses or both spouses are tax residents abroad.

  • Tax residents abroad, will, starting this year, confirm their COUNTRY of Tax Residence (e.g. Australia, South Africa, etc.), so that the Greek tax administration may exchange information.

The COUNTRY of Tax Residence, appears as registered in the Public Revenue Agency Records. If the taxpayer does not agree with the country of tax residence which appears on the confirmation of information or if the field of the country of tax residence is filled in with «999», the taxpayer will have to modify the relevant field. Said taxpayers are obliged, in any case where it is requested, to submit the tax residence certificate to the competent Public Revenue Agency, in order to prove their COUNTRY of tax residence.

  • Tax residents abroad are excluded from the compulsory mention of their Social Insurance Number (when confirming their information).
  • Tax residents abroad must appoint a tax representative (proxy) via an authorization (the signature must be authenticated) or a power of attorney, if they do not have a postal address in Greece (article 8 Code of Tax Law).

The tax representative (proxy) CANNOT BE HELD RESPONSIBLE for the fulfillment or not of the taxpayers’ obligations. (Circular.1283/30-12-2013).

  • Tax residents abroad are obliged to file an income tax declaration (?1) when they earn a real income, whatever the means of taxation (e.g. according to a scale or independently taxed) or exemption, from sources in Greece.

On the other hand, a tax resident abroad who owns e.g. a second residence/ a passenger vehicle in Greece or purchases a property/vehicle in Greece, is not obliged to submit an income tax declaration (Decision under no. 1067/2015 of the Ministry of Economy) provided he has no real income earned in our country.

Is an interest of 0.01 considered a real income? YES (the provisions do not define any limits).

  • Tax residents abroad are taxed in Greece solely for their income earned in Greece within a specific fiscal year.
  • Tax residents abroad do not submit expense receipts, given that they are not entitled to the tax deduction which derives from the scale for salaried employees and pensioners (namely they have no tax exemption). Anyway, for this year (fiscal year 2016), the taxpayers will not fill in the relevant code 049, which is deactivated.
  • «Tax criteria» for tax residents abroad:

According to section VIII of article 33 of the Code of Income Taxation, as amended by par. 1 of article 1 of Law 4330/2015 and in effect  (in effect as of the fiscal year 2014 in accordance with par. 6 of the same article and law), it is now defined that:

Objective expenses and services of article 31 (e.g. tax criteria for the purchase of a second residence or the purchase of a vehicle or the minimum objective expenses, etc.) do not apply to natural persons who have their tax residence abroad and

The expenditure for the acquisition of assets of article 32 (e.g. expenditure for the purchase of a property, a vehicle, a vessel, amortization of loans, etc.) does not apply to natural persons who have their tax residence abroad provided they earn no income in Greece.

Should the foreign resident acquire real income (independent of the income category) in Greece, the tax criteria of article 32 shall apply.

  • Special solidarity contribution of tax residents abroad:

Tax residents abroad must pay the Special solidarity contribution, SOLELY FOR INCOMES EARNED IN GREECE.

As of this year, the special solidarity contribution is calculated according to a scale and not with a coefficient on the total income.

Also, as of this year, the taxable income for the imposition of the contribution is calculated after the deductions of par. 2 of article 34 of the Code of Income Taxation (e.g. capital consumption), which was not the case until the 2015 fiscal year. For pensioners over 65 years old, the special solidarity contribution is reduced by 30% (Decision under no. 1034/2017 of the Ministry of Economy).

  • Luxury tax for tax residents abroad:

According to the provisions of case a? of paragraph 3 of article 21 of Law 3943/2011, for the natural persons who have their tax residence or their usual residence abroad, the objective living expenses are NOT taken into account, provided they have no income in Greece, therefore NO luxury tax is imposed.

  • Payment of debts to the state from abroad:

The payment of debts to the state from abroad is only possible for SEPA countries (Single Euro Payment Area). (The SEPA countries are the 28 EU countries plus Iceland, Norway, Lichtenstein, Switzerland, San Marino and Monaco). The payment is made by Sepa Credit Transfer in Euro with the Bank of Greece as the recipient bank and the following IBAN:

For Public Revenue Agency Confirmed Debts: GR3901000230000000481090509

Each spouse or party of the civil union may declare his own bank account IBAN, even if the result of the assessment is a debit. This possibility is mentioned at the bottom of the 4th page of the E1 electronic form. The possibility is offered in order to render the automatic offsetting of tax returns with tax debts possible in the future.

  • Date of filing of income tax declarations for Tax residents abroad:

First, the declarations are filed until 30/04/2017 (this year until 30/06/2017 with a disposition that will be adopted by the Parliament).

Especially those who changed or are changing their tax residence for the tax year 2016 may file their declaration until 31/12/2017 (par. 3 of article 67 of the Code of Income Taxation, Decision under no. 1058/2015 of the Ministry of Economy).

  • Regarding the pensions of tax residents abroad, we check the Double Taxation Convention and more specifically:

– whether the resident is taxed in both contracting Countries.
– whether the resident is taxed in his Country of residence only.
– whether the resident is taxed in the source Country only (country of pension).

?????????? ?????? 2017: ??????????? ???????? ??????????

O? ??????????? ???????? ?????????? ?????????? ??? ?????? ?????????? ??????????? ????, ???? ?????? ??????? (?.?.?.):

– ???? ?.?.?. ???????? ??????????, ?????? ?? ?????????? ???? ? ? ??????????? ????????? ????, ????????? ?? ???? ?? ????????? ??????????? ?? ??????????? ?.?.?. ??? ???????? ??? ????? ???????.
– ??? ?.?.?. ??? ????? ??? ??????????? ??? ????? ??? ?????? ???????? ??? ????? ?????? ?? ?????????? ???? ? ? ??????????? ????????? ????, ????????? ?? ??????????? ?.?.?. ??? ????? ?????. ?????? ??? ?? ???? ???????????? ??????? ?.?.?. ????? ? ?? ???/?????.

? ?????? ??????????? ???????????? ?? ??????????? ????? ???? taxisnet (www.aade.gr).

??? ???? ???????? (? ???) ??? ????? ??????????? ?????????? ????????, ??? ????? ????????? ? ?????????? ???????? ??????????? ??? ??????? ????. ?? ??? ?????????? ? ???? ??????? ???????? ???? ?????? ??? ? ????? ??? ?????????, ?? ?????? ?? ????? ? ?????????? ??? ????? ????????? ??? ??? ???? ??????. (??????? ?? ??? ???? ? ?.???????? ???? ??? ?????????? ??? ???? ??????????? ??? ????, ??? ????????? ?? ???????????? ?? ???????).

??? ?????? ?????? ??? ??????????? ??????? (?1) ?????????? (? ?????? ????????) ? ??????? 320, ? ?????? ?? ????? ???????????????? ??????? ?? ?? ???????? ??? ??????? ??? ?axis ???? ????????? ??? ? ??????? ? ?? «????? ???????? ?????????» ????? ??????????? ???????? ?????????.

?? ??? ????? ???? ????????? ? ?????????? ????????? ??? ???? ?? ??? ??? ??????? ?? ??????????? ?????????? ???????? ??? ??? ????. ????????????, ???? ?????? 2 ??? ??????? ?1 ? ??????? 319 ??? ?? ?????? ? 320 ??? ?? ?????? (? ???) ?? ????? ????????????????, ??????? ?? ??? ?? ??? ? ? ???? ?? ??? ??? ???? ??? ?????????? ??? ???????? ??? ?????????.

?? ??????????? ???????? ??????????, ??? ????? ????????????? ?? ???? ??????????? ????????? ???? (?.?. ?????????, ?. ??????, ?.??.), ???? ? ???????? ?????????? ???????? ?? ?????? ?? ??????????? ???????????.

? ???? ??????????? ?????????, ??????????? ???? ???? ???? ??????????? ??? ???????? ??? ??????? ??? ?.?.?. ???? ????????? ??? ? ?????????????? ??? ???????? ?? ??? ???? ??????????? ????????? ??? ??????????? ???? ??????????? ????????? ? ?? ????? ??? ????? ??????????? ????????? ????? ???????????? ?? «999», ?? ?????? ?? ???????????? ?? ??????? ?????. ?? ?? ???? ?????????????? ???????????? ?? ???? ?????????, ?????? ???????, ?? ???????????? ?? ????????????? ??????????? ????????? (tax residence-certificate) ???? ??????? ?.?.?., ??????????? ?? ?????????? ?? ???? ??????????? ???? ?????????.

?? ??????????? ???????? ?????????? ??????????? ??? ??? ??????????? ???????? ???? (???? ??? ??????????? ??? ????????? ????).

?? ??????????? ???????? ?????????? ??????? ?????????? ????????? (?????????)?? ????????????? (?? ?????? ?????????) ? ?? ??????????? ???????, ?????? ??? ????????? ??????????? ????????? ???? ?????? (????? 8 ???).

? ??????????? ?????????? (??????????) ??? ???? ??????? ?????? ??? ??? ????????? ? ?? ??? ??????????? ??????????? ???
??????????????. (???.1283/30-12-2013).

?? ??????????? ???????? ?????????? ????? ???????? ??? ??????? ??????? ?????????? ??????????? (?1) ???? ???????? ?????????? ????????, ????????????? ?? ???????????? ????? (?.?. ????? ???????? ? ?????????) ? ?????????????, ??? ????? ???????.

?????????, ???? ??????????? ???????? ?????????? ??? ???????? ?.?. ???????????? ????????/????????? ?????????? ???? ?????? ? ????????? ?? ????? ????????/??????????? ???? ??????, ?????? ??? ?????? ?????????? ???????? ??? ???? ???, ??? ??????????? ?? ??????? ??????? ?????????? ??????????? (???.1067/2015).

????????? ?????????? ???????? ?? 0,01 ?????;; ??? (??? ???????? ??? ??? ????????? ????).

?? ??????????? ???????? ?????????? ????????????? ???? ?????? ???? ??? ?? ???????? ??? ????????? ???? ?????? ??? ????????? ???? ?? ???????? ?????????? ????.

?? ??????????? ???????? ?????????? ??? ???????????? ?????????? ???????, ????????? ??? ??? ??????????? ?? ?????? ????? ??? ????????? ??? ??? ??????? ??? ???????? ??? ???????????? (?????? ??? ????? ???????????). ???? ??? ?????? ??? ??? ????? (?.?.2016) ?????? ?????????????? ?? ??????????? ??? ??????? ???. 049, ? ?????? ????? ?????????????????.

?? «????????» ????? ???????????? ????????? ??????????:

?? ??? ???. ?’ ??? ?????? 33 ??? ???, ???? ????????????? ??? ?????? ?? ??? ???.1 ??? ?????? 1 ??? ?.4330/2015 (?????? ?????? ??????? ?? ??? ???.6 ??? ????? ?????? ??? ?????, ??? ?? ?????????? ???? 2014 ??? ????), ???????? ????? ???:

??? ???????????? ?? ?????????????? ??????? ??? ????????? ??? ?????? 31 (?.?. ???????? ??? ???????????? ???????? ? ??? ?????????? ? ? ???????? ????????????? ??????, ?.??.) ??????????? ??? ?????? ??????? ??? ????? ?? ?????????? ???? ???????? ???? ???????? ???

??? ???????????? ?? ??????? ????????? ???????????? ????????? ??? ?????? 32(?.?. ?????? ?????? ????????, ???????????, ???????, ???????? ???????, ?.??.), ??????????? ??? ?????? ??????? ??? ????? ?? ?????????? ???? ???????? ???? ???????? ?????? ??? ???????? ???????? ???? ??????

???? ????????? ??? ? ???????? ?????????? ?????? ?????????? ???????? (??????????? ?????????? ???????????) ???? ??????, ???????? ???? ???????? ??? ????????? ??? ?????? 32.

? ?????? ??????? ??????????? ????? ???????????? ????????? ??????????:

?? ??????????? ???????? ?????????? ?????????? ?? ???????? ??? ??????? ???????? ???????????, ???? ??? ?? ?????????? ??? ???????? ???? ??????.

? ?????? ??????? ??????????? ??? ????? ???????????? ????????? ??? ??? ?? ??? ?????????? ??? ??? ????????? ???????????.

????? ??? ????? ?? ???????? ???????? ??? ??? ??????? ??? ???????? ?????????? ????? ???? ??? ???????? ??? ???. 2 ??? ?????? 34 ??? ??? (?.?. ??????? ?????????), ???? ??? ??? ????? ????? ?? ?.?.2015 (???.1087/2016). ??????????? ??? ????????????? ??? ??? 65 ???? ? ?????? ??????? ??????????? ????????? ???? 30% (???.1034/2017).

????? ?????????? ????????? ??? ??????????? ???????? ??????????:

??? ?? ?????? ??????? ??? ????? ??? ?????????? ???????? ? ?? ?????? ??????? ???? ???? ????????, ?? ???? ??? ????????? ??? ?????????? ?? ??? ?????????? 3 ??? ????. 21 ??? ?.3943/2011, ?????? ??? ???????? ???????? ???? ??????, ??? ??????????? ????? ?? ?????????????? ??????? ????????? ??? ???????? ??? ??????????? ????? ?????????? ?????????.

??????? ??????? ???? ?? ??????? ??? ?? ?????????:

? ??????? ??????? ???? ?? ??????? ??? ?? ????????? ?????? ?? ??????????????? ???? ??? ??? ????? ??? ????? SEPA (??????? ????? ???????? ?? ????-Single Euro Payment Area). (?? ????? ??? ????? SEPA ????? ?? 28 ????? ??? ?? ??? ? ????????, ? ????????, ?? ???????????, ? ???????, ?? ??? ?????? ??? ?? ??????). ? ???????? ??????? ?? Sepa Credit Transfer ?? ???? ?? ??????????? ??????? ??? ??????? ??? ??????? ??? ?????? ?????????? IBAN:

??? ???. ??????? ?.?.?.: GR3901000230000000481090509

??????? ? ?????????? ?? ???? ?????? ? «????? ???????? ?????????» ?? ??????? ?? ???? ??? ?????? ???? ?????????? ???????????, ????? ?? ?? ?? ?????????? ??? ??????????? ????? ?????????. ? ?????????? ???? ????????? ??? ???? ????? ??? 4????????? ??? ???????????? ??????? ?1. ?????? ??? ??????????? ????? ????? ?? ???????? ?????? ??? ?????? ? ???????? ?????????? ??????????? ?????????? ????? ?? ??????????? ???????.

?????????? ???????? ??? ??????????? ???????? ???????????, ??? ??????????? ???????? ??????????:

???????? ?? ???????? ???????????? ??? 30/04/2017 (????? ??? 30/06/2017 ?? ??????? ??? ?? ???????? ??? ?????).

?????? ???? ????????? ? ?????????? ??? ?????????? ???? ???????? ??? ?? ?????????? ???? 2016, ??????? ?? ????????? ??? ?????? ????, ??? 31/12/2017 (???. 3 ?????? 67 ???, ???.1058/2015).

???? ????????? ??????????? ???????? ??????????, ????????? ??? ?.?.?.?.?. ??? ??????:

– ?? ???????????? ??? ??? ??? ???????????? ?????.
– ?? ???????????? ???? ??? ?????? ??? ?????????.
– ?? ???????????? ???? ??? ?????? ????? (??? ???? ?????????? ? ???????).

????: e-forologia.gr

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