The natural person (Foreign Tax Resident), who is about to be subject to the regulations of the new Taxation Law Nr. 4646/2019 and transfer his/her tax residency in Greece in order to be subject to the alternative taxation method on the foreign source income for the fiscal years 2020 and afterwards (up to 15 years), must submit an application, the latest until the 31st of March of each fiscal year (2020) before the competent Office of the Public Revenue for Foreign Residents and Alternative Taxation of the Domestic Tax Residents. The investments that are required for the submission to the alternative taxation method on the foreign source income must have taken place from 12-12-2019 and afterwards.
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