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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Greece: Relief from Greek tax

Claims to relief in respect of royalties may be made on form E230 which can be obtained from the Greek Tax Authorities.

In accordance with INTM162030(c), unless the claim form itself incorporates a residence certificate (in which case this should be completed on the form itself), tax offices should, if asked to do so in support of a claim from Greek tax, certify in a letter on headed notepaper that the taxpayer is a resident of the United Kingdom for the purposes of the United Kingdom/Greece double taxation agreement for the period covered by the claim, if that is the case.

However, relief from Greek tax in respect of interest, royalties, non-Government service pensions and annuities is only available if the taxpayer is subject to tax on the income in the United Kingdom; and where the income is of that nature a residence certificate should only be provided where the taxpayer is subject to tax on the income (see INTM162030- INTM162040). In these cases the letter should say that the taxpayer is both a resident of the United Kingdom and subject to tax on the income.

The letter should be sent by the tax office to the Ministry of Finance, Income Tax Division, Section D, 10 Kar Servias Street, 10 184 Athens, Greece.

The Greek authorities also publish a generic double taxation form for claims under the Convention. In some instances, for example in relation to business profits, this needs to be submitted to the local Greek tax office that is seeking to tax the activities of the United Kingdom resident.