Leaving France for Greece: exit tax, separation of residence and Greek tax number

Moving to Greece does not exempt you from French taxation simply by moving there: France considers you a resident as long as even one of its criteria is met. If you hold at least 50 shares in a company or significant securities, the exit tax may apply. Greece, on the other hand, treats you as a resident as soon as you have your home or center of interests there, or if you spend more than 183 days there. The 2022 tax treaty distinguishes between the two cases. This page follows the order of departure: residence, exit tax, declarations, and Greek formalities.

Two countries, two definitions of residence

From France. The BOFiP (French Official Tax Bulletin) uses three categories of criteria: personal, professional, and economic. Only one of these criteria needs to be met. The BOFiP generally considers a stay of more than six months, although this is not an absolute requirement. The main activity is the one that occupies the most time. The center of economic interests is the location of your main investments and business headquarters. Maintaining a home, business, or investments in France can therefore be sufficient to remain a French resident, even with a stay of less than six months.

On the Greek side. The Greek tax administration (AADE) defines residency as the criterion in Law 4172/2013, Article 4: permanent or principal residence, habitual residence, or center of vital interests, meaning personal and economic ties. A presence of more than 183 cumulative days over any twelve-month period establishes residency from the first day of presence. Stays solely for tourism, medical, or therapeutic purposes, not exceeding 365 days, are excluded from this calculation.

If both countries request it from you: Article 4 of the 2022 Convention

The convention of May 11, 2022, applies from January 1, 2024. For an individual resident in both states, Article 4, paragraph 2, establishes the following order of precedence: permanent home; if you have one in each state, the center of vital interests; then habitual residence; then nationality; and finally, the agreement of the competent authorities. The permanent home therefore takes precedence over the length of stay. Our page on the France-Greece convention details the other articles.

Exit tax: are you affected?

Two conditions must be met. You must have been a tax resident in France for at least six of the ten years preceding the transfer. You must also hold at least 50% of the profits of a company, or securities with a total value of €800,000. Official texts use different wording for this threshold, sometimes using "greater than" and sometimes "at least." If your securities are close to this amount, have your application reviewed.

Income tax is 12.8%. Social security contributions are 17.2% for a transfer in 2025 and 18.6% for a departure in 2026.

France Diplomatie presents Greece as a member of the European Union. The list of non-cooperative states is derived from Article 1 of the decree of February 12, 2010, as amended; the BOFiP (Official Bulletin of Public Finances) does not reproduce the names of the states. Therefore, the classification should be verified on the date of your departure, according to the text in force at that time.

The year of departure: the statements

Declaration is mandatory. According to the administration:

• Form 2042 includes your income from January 1st to the date of departure, with income from foreign sources being reported on form 2047; ;
• form 2042-NR only includes your French-source income taxable in France; ;
• if French-source income remains, the case is transferred to the non-resident individuals tax service, which also manages the IFI; ;
• To pay online, you need an account domiciled in France or in the SEPA zone.

What France continues to impose

As a non-resident, you remain taxable on your French-source income, subject to the tax treaty. The minimum rate is 20% of the % taxable income up to €29,579 of income received in 2025, and then 30% of the % taxable income thereafter; the option for the average rate remains available if it is more advantageous. The IFI (French wealth tax) continues to apply to real estate located in France valued at over €1,300,000. Capital gains on securities are not in principle taxed in France for a non-resident, unless you have held more than 25 % of the rights to profits of a French company subject to corporation tax at some point in the five previous years: the levy is then 12.8 %, and 75 % for the transferor domiciled in a non-cooperative State, except for the States referred to in 2° of 2 bis of article 238-0 A of the CGI.

On the Greek side: tax identification number, entry, residence, social security

The tax identification number (AFM). The AADE indicates that applications from non-residents are submitted exclusively online through the "TIN & Authentication Key" application on myAADE. Identity is verified at the tax office or via videoconference. Required documents include proof of identity, the designation of a tax representative with their acceptance, and a marriage certificate if applicable. The AFM application also serves as the request for an authentication key.

The entrance and the living room. France Diplomatie (updated 15/09/2026) indicates that a French citizen does not need a visa for stays of less than three months, provided they hold a valid national identity card or passport. For those planning to settle in Greece, a certificate of registration as a foreigner must be obtained. We were unable to access the detailed procedure on the Greek portal; please confirm this information with the Greek embassy or consulate.

Social protection. According to Cleiss, a French citizen working in another Member State falls under the social security system of that State, pursuant to Article 11 § 3 of Regulation 883/04. According to Cleiss (page on the Greek system), employees and the self-employed are required to be affiliated with health insurance.

Greek tax regimes for new residents: a simple guideline

The AADE publishes three tax regimes, as outlined in Articles 5A, 5B, and 5C of Law 4172/2013: an annual allowance of €100,000 for investors, a 7% tax rate on foreign income for retirees, and a 50% tax exemption for employees or entrepreneurs working in Greece. Each regime has its own conditions regarding prior non-residence. Our page on living in Greece provides details on these. Nothing here indicates whether you are eligible.

Starting with 55 % from a company: numerical example (fictitious profile)

Situation. A fictitious executive, tax resident in France for over ten years, owns 55 % shares of his company. His shares are worth €1,950,000, representing an unrealized capital gain of €1,200,000. He relocates to Greece in 2026.

Issue. He meets both conditions of the exit tax and wants to know the tax involved and the time limit for relief.

Strategy. He applies 12.8 % and 18.6 % to the unrealized capital gain, then compares the value of his securities to €2,570,000.

Result. Income tax: €153,600. Social security contributions: €223,200. Total: €376,800, representing 31.4% of the capital gain. Since his securities are worth less than €2,570,000, the tax relief period is 2 years. With €2,800,000 worth of securities, it would be 5 years. The automatic deferral depends on the state's classification at the time of departure. The profile and amounts are fictitious.

What changes depending on your situation

• The value and nature of your securities, which determine the tax relief period.
• The classification of the destination state at the date of departure.
• Your links with France after leaving: home, activity, economic interests.
• The presence of real estate in France.
• Your status in Greece: employee, self-employed, retired or investor.

The rule depends on your situation. No results are guaranteed. Matters under Greek law should be reviewed with a local professional.