Greece: Guidance on certificates for income tax return of residents employed in other EU member states

Circular 2047/2025 issued by Independent Authority of Public Revenue (AADE)

Share
October 21, 2025

The Independent Authority of Public Revenue (AADE) issued Circular 2047/2025 in July 2025 that provides clarifications regarding the procedure for issuing and granting EU/EEA certificates by the competent tax authorities to Greek tax residents who work in another EU member state.

These certificates are required so that taxpayers can benefit from tax reliefs in their country of employment, such as in Germany. The circular explains how the certificate should be completed, the necessary information and conditions for its issuance, and notes that previous relevant instructions remain in force.


For more information, contact a KPMG tax professional in Greece:

Ariel Manika | amanika@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline