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Certificate of permanent residence for use at Tax Authorities or Banks in Greece
Change of Tax Residence
The process of changing the tax residence of physical persons is described in decision 1201/6.12.2017 of the Administrator of the Independent Public Revenue Authority.
In this procedure it is stipulated (paragraph 2, point A), that a “tax residence certificate” must be submitted to the competent Regional Tax Service Office (“ΔΟΥ”), in Greece. In Canada, this certification is provided by Canada Revenue and must then be submitted to the competent Greek Consular Authority in Canada, so it can be authenticated, as any public Canadian document. If required, the Greek Consular Authority may also provide an official translation of the authenticated document.
The aforementioned certificate can be used also at Banks in Greece.
Alternatively, since there is a Canada-Greece Income Tax Convention for the Avoidance of Double Taxation, those interested can fill out and submit the bilingual “Form for the Application of the Convention” and ask for it to be certified by Canada Revenue (section VII of the form). Once the form has been certified by Canada Revenue, it can be submitted directly to the competent Regional Tax Service Office (“ΔΟΥ”), in Greece, and does not require authentication by the Greek Consular Authorities in Canada (par. 4 of the Administrator’s decision 1201/6.12.2017).