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)
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