Returning to France from Greece: leaving Greek residence, French declaration and exit tax

Returning from Greece involves two steps. The Greek tax authorities (AADE) require you to submit a request to transfer your tax residence outside of Greece, with deadlines in March and September of the following year. The French tax authorities divide the year of your return into a non-resident period and a resident period. If you left Greece with a deferred exit tax liability, your return will place it under the tax relief rules. This page follows this order.

On the Greek side: declare your departure to the AADE

According to the AADE's page on transferring tax residency outside of Greece, the application must be submitted before the end of the first ten days of March of the year following departure. Supporting documents must be submitted before the end of the first ten days of September of the same year, and the administration will decide on the completeness and sufficiency of the application within two months. Applications can be submitted via the "My Applications" platform on myAADE, by mail, or in person. A tax representative in Greece can be appointed by written declaration.

The page does not mention any forms or update dates. The AADE FAQ of November 26, 2025, adds that the tax residence certificate is presented upon request by the tax authorities, pursuant to Decision 1032/2025. For the Greek 5C regime, the AADE specifies that it ceases from the tax year in which tax residence is changed. Have these points confirmed with a Greek professional before leaving.

Your date of arrival in France: tax residence

The French tax authorities (BOFiP) use three categories of criteria: personal, professional, and economic. Only one is required, and a stay of more than six months is not an absolute criterion. Your return date therefore depends on all of these factors: where your home is located, where you work, and where your economic interests lie. If both Greece and France consider you a resident, Article 4 § 2 of the convention of May 11, 2022, establishes the following order of priority: permanent residence, center of vital interests, habitual residence, nationality, and finally, the agreement of the authorities. Our page on the France-Greece convention provides further details on this text.

The year of the return and the following one

Steps to take during the year of return:

• If you had income from French sources before your return, indicate your new address in your Public Finances space; ;
• If you had no income from French sources before expatriation, file a 2043 with supporting documents with the individual tax office of your new residence, to adjust the withholding tax or set up advance payments.

The tax return for the following year depends on your income before your return:

For a first declaration in France, the administration indicates a paper filing; if you fall under the tax service for non-resident individuals, the declaration is made online.

Greek accounts and contracts: form 3916

As soon as you are domiciled in France, you must attach form 3916 to your tax return for any accounts you have held, opened, used, or closed abroad, and form 3916-bis for foreign life insurance policies. The penalty is €1,500 per undeclared account. The same page stipulates a penalty of €10,000 when the account is located in a country that has not signed a tax treaty with France; it does not specify where to classify a Greek account, and we do not apply this amount to Greece. Check this point before filing.

Exit tax on hold: what the return changes

The instructions for form 2074-ETD include re-establishing your tax residence in France among the events that give rise to tax relief, if the tax was deferred, or a refund, if it has been paid. The condition: you must still hold the securities in question on the date of your return. The 2074-ETS3 tracking form includes a section for "Return to France," where you indicate the date of your return and any capital gains that were subject to deferred taxation prior to the transfer; this amount is then entered on line 8UT of form 2042. The instructions do not specify how often this form must be filed: request this information from your tax office before the deadline.

Expatriates: a system for those coming from afar

The expatriate tax regime applies to individuals who were not tax residents of France for the five calendar years preceding their appointment to a French position. It runs until December 31st of the eighth calendar year following their appointment. It provides for an exemption from the expatriation bonus, or a flat-rate allowance of 30% of net taxable income, an exemption of 50% of certain foreign investment income, and, for the French wealth tax (IFI), a limitation to assets located in France until December 31st of the fifth year. Employees who relocated voluntarily are excluded. Its application is therefore assessed on a case-by-case basis.

Assets remaining in Greece: ENFIA, inheritance, pensions

ENFIA. A property located in Greece continues to be subject to the E9 property declaration, even for a non-resident, by March 31st of the year following an acquisition or change of ownership. The tax applies to the property as of January 1st.

Succession. According to the AADE (Association of Greek Tax Authorities), assets located in Greece are taxable in Greece, regardless of whether the deceased was a resident or not. The filing deadline is nine months if the deceased died in Greece, and one year if they died abroad or if the heirs resided abroad.

Pensions. Article 17 of the convention reserves pensions paid in respect of previous employment to the beneficiary's State of residence, subject to the public pensions of Article 18 § 2. After your return, your State of residence is France; the French domestic treatment of such a pension is not detailed here.

Double taxation. For income that Greece can still tax, Article 21 provides for a tax credit on the French side, equal depending on the income to the corresponding French tax or to the Greek tax actually paid, up to the limit of the corresponding French tax.

Health, employment, money transferred

According to service-public.gouv.fr, if you are employed, you are automatically re-enrolled in the French national health insurance system (Assurance Maladie) from your first hour of work. If you are unemployed, check with your foreign health insurance provider to see if you retain your coverage; if not, apply for PUMA (Universal Health Coverage), which becomes available three months after your arrival in France. Registration with France Travail requires a French address. Any money transfer of €10,000 or more must be declared online to customs. The authorities in your country of origin may request a tax clearance certificate (quitus fiscal).

Return on June 15, 2027 with €1,100,000 in capital gains on hold: a numerical example (fictitious profile)

Situation. A fictitious former executive left France for Greece in 2026 with a deferred exit tax on €1,100,000 of unrealized capital gains. He returned on June 15, 2027, still held his shares, and received rental income from French sources.

Issue. He wants to know what is at stake and how his comeback year statement is structured.

Strategy. He applies the rates from the notice for a departure in 2026, 12.8 % and 18.6 %, to the capital gain. He divides the year 2027 by the date of his return.

Result. Income tax: €140,800. Social security contributions: €204,600. Total: €345,400. According to the instructions, the return is a tax relief event if the securities are still held; the amount concerned would therefore be €345,400, subject to confirmation of the scope by the tax authorities. For tax purposes, the period from January 1st to June 14th comprises 165 days: it should be reported on form 2042-NR for French rental income. The period from June 15th to December 31st comprises 200 days: it should be reported on form 2042. The profile and amounts are fictitious.

What changes depending on your situation

• The exact date of your return and your French-source income before that date.
• Holding your securities on the date of return, if an exit tax is suspended.
• A list of your accounts and contracts opened in Greece.
• The act of maintaining property or business in Greece.
• Your status before returning: employee, self-employed, retired or investor.

The rule depends on your situation. No results are guaranteed.