Law 4825/2021 introduced among other things the concept of Digital Nomads in the Greek immigration legislation, aiming to attract in Greece, on favorable terms, Non- European Union citizens working remotely and utilizing the new digital era.

  1. Digital Nomads- what are they?

The new provisions introduced by Law 4825 apply to Digital Nomads. Digital Nomads are citizens of third countries (i.e. non- EU countries) who are self- employed, freelancers or employees, who work remotely with the use of information and communication technologies, with employers or clients established outside Greece.

  1. Greek visa for digital nomads

Digital Nomads desiring to work remotely from Greece may apply for a relevant entry visa, valid for a duration up to 12 months, provided that:

  • The applicant states that he/ she does not intend to work in any way in Greece.
  • The applicant provides proof (agreement, proof of capacity, etc) showing his occupation or employment for a duration covering the validity of the visa.
  • The applicant provides proof that he/ she disposes of sufficient funds in order to cover his/ her living expenses and those of his/ her family members.

They may be accompanied by their family members, which include their spouses and children under the age of 18 years old.

  1. Greek Residence permit for digital nomads

Provided that the conditions for the digital nomad’s visa continue to be fulfilled, the Digital Nomad (and his/ her family members) may apply for a relevant residence permit, valid for a duration of 2 years, which may be renewed every 2 years.

In order to renew the relevant residence permit, the applicants must show that they have not been absent from Greece for more than 6 months per year.

It must also be noted that, provided that they fulfil the requisite conditions, Digital Nomads and their family members who have entered Greece with a similar visa or by exemption of visa, have the possibility to apply for the residence permit, during its validity.

  1. Tax incentives

In addition to the foregoing, Greece offers certain tax incentives to Greeks living abroad, and foreigners, such as digital nomads, in order to transfer their residence (and tax residence) in Greece.

Such tax incentives include a 50% tax exemption for the first 7 years as of the transfer of tax residence in Greece, so persons intending to benefit from the immigration law provisions for Digital Nomads, may be interested to examine whether they may benefit from the relevant tax provisions as well.

Should you have any questions in connection with the foregoing, please do not hesitate to contact us.