Greece - Residence

Article 4. Fiscal domicile

Definition tax residence (lid 1)

1. For the purposes of this Convention, the term "resident of one of
the States "means any person who, under the law of that State, is liable
to taxation therein by reason of his domicile, residence, place of
management or any other criterion of a similar nature. But this term does
not include any person who is liable to tax in that State in respect only
of income from sources in that State or capital situated therein.

Tie breaker – dual residence individuals (lid 2)

3. Where by reason of the provisions of paragraph 1 an individual is
a resident of both States, then this case shall be determined in
accordance with the following rules:

a) he shall be deemed to be a resident of the State in which he has a
permanent home available to him. If he has a permanent home available
to him in both States, he shall be deemed to be a resident of the State
with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be
determined, or if he has not a permanent home available to him in either
State, he shall be deemed to be a resident of the State in which he has
an habitual abode;

c) if he has an habitual aboc|e in both States or in neither of them, he
shall be deemed to be a resident of the State of which he is a national;

d) if he is a national of both States or of neither of them, the
competent authorities of the States shall settle the question by mutual
agreement.

Tie breaker – dual residence corporations (lid 3)

4. Where by reason of the provisions of paragraph 1 a person other
than an individual is a resident of both States, then it shall be deemed
to be a resident of the State in which its place of effective management
is situated.