Will you pay tax twice after moving from Germany to Greece? Usually not. The treaty decides which country taxes which income; the other exempts it or gives a credit. For the German exit itself (deregistration, year of departure, social security, exit tax), see our Germany to Greece moving guide.
The short answer
- Residence comes first. Greece treats you as resident if you spend more than 183 days in Greece in any 12-month period or your life is centred here. If both countries claim you, the treaty’s tie-breaker decides.
- Freelancers are taxed where they live, unless they keep a fixed base in the other country.
- Employees living in Greece are taxed in Greece. Days worked in Germany for a German employer can also be taxed in Germany; Greece credits that tax.
- Pensions: statutory, company and private pensions are taxed only in Greece once you live here; civil service pensions only in Germany.
- Rent from German property stays taxable in Germany; Greece credits the German tax.
- Greece avoids double tax by credit, capped at the Greek tax on that income.
The treaty in one paragraph
Signed in Athens on 18 April 1966 and enacted in Greece as Law 52/1967, the treaty uses Roman numerals: II (residence), VI and VII (dividends, interest), XI (work), XII (pensions), XIII (property), XVII (removing double tax), XX (disputes). In case of doubt, the English text prevails. Since 1 January 2025 the treaty also applies as modified by the OECD multilateral instrument (MLI), which adds an anti-abuse test and updated dispute rules (EY).
Step 1: which country are you resident in?
Under Article 4 of the Greek Income Tax Code, you are Greek tax resident if you are physically present for more than 183 days in any 12-month period, from your first day here, or if your permanent home or centre of vital interests is in Greece. More in tax residency in Greece.
If both countries claim you, Article II(1)(4) breaks the tie in this order:
- Permanent home. If you have one in only one country, that country wins.
- Centre of vital interests if you have a home in both: family, work, social and economic ties.
- Habitual abode if that can’t be determined.
- Nationality.
- Agreement between the two tax authorities if nothing else works.
A German flat you keep available is the usual problem: it can make you resident in both countries.
Freelancers
Article XI(1) covers liberal professions and other independent work. The income is taxed only in the country of residence, unless you regularly have a fixed base in the other country.
A developer living in Greece and invoicing German clients is taxed in Greece; having German clients is not a fixed base. With a Berlin office used regularly, Germany can tax the share attributable to it. Performing artists and athletes can be taxed where they perform.
Greek side: freelancer taxes in Greece 2026 and VAT with foreign clients.
Remote employees and the 183-day rule
Article XI(2): salary is taxed where you live, unless the work is physically performed in the other country. Then that country may tax the pay for those days.
Article XI(3) gives an exception. Pay for work in the other country stays taxable only in your country of residence if all three apply:
- you are there for no more than 183 days in the tax year,
- your employer is not resident in that country, and
- the pay is not borne by a permanent establishment or fixed base of the employer there.
The treaty counts 183 days in the tax year; Greek domestic law counts any 12-month period. They are separate tests.
Two common cases
You live in Athens and work for a German company. Days worked in Greece are taxed in Greece. Days you work in Germany, say a week at head office, can be taxed in Germany from day one: your employer is German, so the second condition fails. Greece taxes your worldwide salary and credits the German tax.
You live in Germany and work six weeks from Crete. Under 183 days, German employer, no Greek establishment: the salary stays taxable only in Germany.
To stop German wage tax on Greek workdays, you or the employer can apply to the employer’s tax office (Betriebsstättenfinanzamt) for an exemption certificate; see the BMF letter on wages under tax treaties. Social security follows separate EU rules; see the Germany guide and Article 5C for remote workers.
Pensioners
Article XII splits pensions by who pays:
- Statutory pension (Deutsche Rentenversicherung) and company or private pensions: under Article XII(1), taxed only in the country of residence, so Greece once you live here (VLH).
- Pensions paid from German public funds (federal government, Länder, municipalities), mainly civil servants’ pensions (Beamtenpensionen): taxed only in Germany, whatever your nationality. Bundesbank, Bundesbahn and Bundespost pensions too.
The Finanzamt Neubrandenburg handles pensioners abroad and may ask for proof of Greek residence; keep a Greek tax residence certificate ready. Also compare the 7% flat tax: retiring to Greece.
Rent, dividends and interest
- Rent from German property (Art. XIII): Germany taxes it, as well as gains on selling it. Greece includes the rent in your worldwide income and credits the German tax.
- German dividends (Art. VI): Germany may tax up to 25%. German withholding is 26.375% (25% plus solidarity surcharge); the excess over 25% can be reclaimed from the Federal Central Tax Office (BZSt). Greece taxes dividends at 5% and credits German tax only up to that 5%. On €1,000 of German dividends: €263.75 withheld, €250 after the refund, nothing extra in Greece. The German tax above the Greek €50 is a real cost; Greece doesn’t refund it.
- Interest (Art. VII): Germany may tax up to 10%, but generally doesn’t tax ordinary bank interest paid to non-residents (WKO overview). Greece taxes interest at 15%.
How Greece removes double tax
For Greek residents, Article XVII(1) uses the credit method: German tax on German-source income is deducted from your Greek tax. Under Article 9 of the Greek Income Tax Code, the credit may not exceed the Greek tax attributable to that income. If Germany taxed more, you don’t get the difference back in Greece.
Germany, for its residents, generally exempts Greek income but uses it to set the rate on other income (Article XVII(2)). Greek dividends and interest, plus a few items such as directors’ fees, are the exception: Germany credits the Greek tax instead.
Avoiding double tax in practice
- Settle your residence in both countries.
- Get a Greek tax residence certificate online from AADE.
- Sort out payroll before the first salary.
- Declare German income in Greece and keep German assessments or withholding statements as proof for the credit.
- If both countries still tax you, Article XX lets you ask your residence country’s tax authority to resolve it with the other side.
Getting the Greek side right
At taxomade, we prepare and file your Greek returns, including foreign income and treaty credits, as part of our ongoing bookkeeping from €89/month, all inclusive, in English or German. Message us on WhatsApp for a free compliance check.
Frequently asked questions
Is there a double tax treaty between Germany and Greece?
Yes. Germany and Greece apply a treaty signed in Athens on 18 April 1966 (Greek Law 52/1967). No newer treaty has replaced it. Its articles use Roman numerals: employment is Article XI, pensions Article XII.
Where do I pay tax if I live in Greece and work remotely for a German employer?
Salary for days you physically work in Greece is taxed in Greece. Salary for days you work in Germany can be taxed in Germany from the first day, because the 183-day exemption doesn’t apply when the employer is resident there. Greece then credits the German tax.
Do freelancers living in Greece pay tax in Germany on income from German clients?
Normally not. Under Article XI(1), income from independent work is taxed only in the country of residence, unless you regularly have a fixed base, such as an office, in the other country. A Greek-resident freelancer working from Greece for German clients is taxed in Greece.
What happens if Germany and Greece both treat me as tax resident?
The tie-breaker in Article II decides: permanent home; if you have one in both countries, centre of vital interests; then habitual abode; then nationality. Failing that, the two tax authorities agree between themselves.
How do I get a Greek tax residence certificate?
Through AADE’s online application with your TAXISnet credentials. The certificate is issued immediately in Greek and English for the current or previous year, with an electronic seal and a QR code. AADE states it needs no apostille; a signed paper version can be requested if a country insists.
Rules as of November 2026 (Germany–Greece tax treaty of 18 April 1966, Arts. II, VI, VII, XI, XII, XIII, XVII, XX, as modified by the MLI from 2025; Greek Income Tax Code arts. 4 and 9; AADE; BMF letter of 12 December 2023).