Taxation of international executives
For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.
The tax treaties usually indicate that the resident of another country/jurisdiction will not be subject to income tax in Greece on where the following are true cumulatively. The Greek source employment income
Are there special payroll considerations for short-term assignments?
No, there are no special payroll considerations for short-term assignments.
What income will be taxed during short-term assignments?
During short-term assignments the income earned in relation to employment services provided in Greece (that is Greece-source income) regardless if it was remitted in Greece or not, is taxable in Greece (unless applicable double tax treaty dictates otherwise).
Are there any additional considerations that should be considered before initiating a short-term assignment in Greece?
The social security status of the assignee should be considered.
All information contained in this publication is summarized by KPMG Advisors Single Member S.A., the Greek member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity, based on the Greek income tax laws 2961/2001, 3091/2002, the Greek Income Tax Code 4172/2013 and subsequent amendments, the Greek Tax Procedure Code 4174/2013 and subsequent amendments, 4223/2013, 4251/2014, 4254/2014, 4307/2014, 4308/2014, 4312/2014, 4313/2014 and 4316/2014, 4330/2015, 4334/2015, 4337/2015, 4354/2015, 4387/2016, 4389/2016, 4438/2016, 4446/2016, 4447/2016, 4484/2017, 4490/2017, 4579/2018, 4583/2018, 4571/2018, 4549/2018, 4512/2018, 4646/2019, the website of the Independent Authority for Public Revenues (IAPR) in Greece.
© 2021 KPMG KPMG Advisors Single Member S.A., a Greece Corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.