Greece - Employment

Article 16. Dependent personal services

Taxation residence state

1. Subject to the provisions of Articles 17, 19, 20 and 21, salaries,
wages and other similar remuneration derived by a resident of one of
the States in respect of an employment shall be taxable only in that State
unless the employment is exercised in the other State. If the employment
is so exercised, such remuneration as is derived therefrom may be taxed
in that other State.

Taxation source state

2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of one of the States in respect of an employment
exercised in the other State shall be taxable only in the first-mentioned
State if:

a) the recipient is present in the other State for a period or periods
not exceeding in the aggregate 183 days in the fiscal year concerned,
and
b) the remuneration is paid by, or on behalf of, an employer who is
not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment or a
fixed base which the employer has in the other State.

Employment at ship or aircraft

3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised aboard a
ship or aircraft operated in international traffic, may be taxed in the
State in which the profits from the operation of the ship or aircraft are
taxable according to the provisions of the Agreement mentioned in
Article 8 of this Convention.