Greece 7% Flat Tax for Foreign Pensioners (Article 5B)

Document Checklist

ΑΦΜ Greek tax number (AFM) Required: A Greek tax number must exist before any tax-residence transfer can be processed. It is a hard prerequisite — see the separate AFM guide. Without a Greek tax number the Article 5B application cannot proceed.
Proof of foreign pension entitlement Accepted: Any document from the social-security provider, public authority, professional fund, or insurance company showing payment of a pension abroad — from a main and supplementary mandatory social-security provider, from a professional fund established by law, or evidence of a lump-sum or periodic benefit under a group insurance pension policy.
Application for transfer of tax residence under Article 5B Filed with: Filed with the competent tax office for residents abroad, requesting transfer of tax residence and inclusion in the alternative-taxation regime under Article 5B.
Evidence of prior non-residence Required: Evidence supporting that you were not a Greek tax resident for five of the six years immediately before transferring your tax residence to Greece. The exhaustive form-level checklist — specific form numbers and any certified-translation or apostille requirements for foreign pension certificates — is set by the implementing administrative decision. The documents listed here are the load-bearing categories named in the public registry text, not a complete form-level checklist; confirm the full list with the competent tax office.