UGLOBAL . COM 13
“ In Greece , under the nonresident tax regime , individuals who change their tax residence to the country can benefit from an alternative tax on foreign income amounting to € 100,000 .
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posted to the country or foreign workers hired by a Dutch employer may qualify for the " 30 % facility " if they have resided at least 16 out of the last 24 months more than 150 kilometers away from the country ' s border before concluding their employment contract . The specific taxable salary thresholds depend on the position to determine if the worker has specific expertise or qualifications .
Under this regime , 30 % of taxable income from dependent work in the Netherlands can be paid as a tax-free allowance to cover the cost of living . Starting in 2024 ( with exceptions ), a maximum limit of € 223,000 of income subject to the " 30 % facility " will be applied . This limit is adjusted annually . The 30 % reimbursement is intended to cover all extra-territorial costs , and if the actual extra-territorial costs exceed the 30 % reimbursement , the higher costs can be reimbursed tax-free . In Greece , under the non-resident tax regime , individuals who change their tax residence to the country can benefit from an alternative tax on foreign income amounting to € 100,000 to be paid for each fiscal period during which the regime applies ( it also applies to family members , with a tax of € 20,000 for each ). To be eligible for this regime , the individual must not have been a tax resident in Greece for at least seven out of the eight years preceding their move to Greece and must invest at least € 500,000 in real estate , bonds , or shares of companies established in the country , either directly or through family members or a company . The request for changing tax residence and obtaining non-domiciled status must be submitted by Mar . 31 of each fiscal year .
As for pensioners , individuals receiving pension income from foreign entities that constitute at least 75 % of their taxable income can be taxed at a reduced rate of 7 % for 15 years . In this case , the individual must not have resided in Greece for five years in the six years leading up to the year in which the tax regime takes effect .
Finally , a tax regime is available for employment income and business activities for individuals who transfer their tax residence to Greece . Under this regime , 50 % of income from employment or business activities obtained in Greece during the fiscal year is exempt from income tax and the special solidarity contribution , subject to certain conditions . In Malta , the Global Residence Program provides individuals from third countries who opt to relocate to Malta to work with income originating abroad , the benefit of a flat 15 % tax rate on such income , subject to a minimum annual tax of € 15,000 . To be