Married Partners with Different Residency Statuses Can be Taxed Differently in Greece

The Greek courts have ruled that a resident taxpayer's Greek non-resident partner is not required to submit a tax return to the authorities in Greece. Formerly, if one member of a couple was living in Greece, it was obligatory for both to submit a Greek tax return.

The non-resident partner still has to demonstrate her right to transfer personal tax residency overseas by presenting the tax authorities with documentation concerning her relocation, and can appeal to the Greek Administrative Court if rejected.