New Address of the Foreign Residents'
Tax Authority in Athens--July 2005


All foreign residents, meaning all those who do not reside permanently in Greece, who earn income or have immovable property, or cars, boats, etc. in Greece, must have a Greek Tax Number (A.F.M. – Á.Ö.Ì.). If someone wants to obtain a tax number for the first time, he/she must have his/her valid passport, while if he is acting on behalf of someone else, he must have a power of attorney and a photocopy of the valid passport of the person for whom the tax number is issued.

If the foreign residents earn income every year, or own a house bigger than 150 square meters, or own olive trees, or other trees which are considered 'profitable", they must submit every year their tax report in Greece.

If they own immovable property, but they do not own a house bigger than 150 square meters,
nor 'profitable" trees, nor cars, boats etc., they generally don't have to submit a tax report every year. They will have to do it only each time there is a change in the ownership of their real estate, meaning when they sell, dispose off in other ways, buy etc. real estate.

Mr. Iliopoulos updates HCS information on the tax authority. See also articles AFM: The ABC of Greek Tax Numbers, and Buying A Home in Greece.

The tax authority that is responsible for foreign residents is always located in Athens, but has recently changed address and phone numbers. The new address is 4, Metsovou str., Athens, 10682, Greece. It is located not far from the Archaeological Museum of Athens, The Polytechnic School and the Pedion tou Areos park. The Director's phone number is 210 – 8204607, the Department of Payments has a phone number 210 – 8204618, while the Department of Income can be reached at 210 – 8204623. [edd--from the US, these phone numbers require the prefixes 011-30] It should be mentioned, though, that due to the increased number of cases that this tax authority is handling every year, it may be difficult to reach the responsible persons by phone.

Every person that is planning to visit the tax authority, and/or a notary or a lawyer in Greece for any kind of transaction or even for a simple application must be reminded that he must always carry his passport with him, otherwise the job will not be done.

Christos Iliopoulos is an attorney at law, LL.M., in Athens, Greece, specializing in International and European Business Law. For more information about him, see his brief biographical sketch under the HCS section for Contributing Authors at He has submitted many articles to HCS; readers can browse these in the archives section bearing his name at the URL He can be contacted by e-mail at or by phone (from the US) 011-30-210-6400282; mobile 011-30-693-2775920, fax 011-30-210-6400282, or by postal mail at the address: 105 Alexandras Ave., Athens, 11475, HELLAS

HCS readers may wish to view other articles about Greek property laws and taxes in the Greek Laws and Procedures section of our archives at

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