Documents required for submission to the tax authorities in Greece by individual persons that are USA tax residents and declare also income in Greece

The individual persons/US tax residents who have income in Greece are required to submit Tax Declaration in Greece which must be accompanied by one of the following US documents:

a.  Certificate of Tax Residency
The competent authority for issuing this Certificate with code Number 6166 is the Internal Revenue Service (IRS) in Philadelphia (address Department of Treasury, Internal Revenue Service (IRS) Philadelphia PA 19255). The Certificate is issued by submitting to the IRS the Application with code number 8802.

The individual persons should ask the IRS to include the phrase “….for the purpose of the Greece-US Double Taxation Convention”.

The Certificate of Tax Residency must be submitted to their Tax Office in Greece along with the “Claim for the Application of the Double Taxation Convention between Greece and U.S.A. – 1st Copy for the Hellenic Tax Authority”.

The above Claim can be found in the website of the Ministry of Finance http://www.gsis.gr/gsis/info/gsis_site/ddos/. Both pages of this document should be printed in one sheet of paper.          

Alternatively, the individual persons/US tax payers can submit:

a.    Form 9325 (Acknowledgement and General Information for Taxpayers Who File Returns Electronically) or any other relevant document issued by the IRS

Or

b.    a copy of their Tax Income Return

If it is not possible to obtain any of the above documents from the IRS, then a certificate is needed issued by any other recognized authority of the USA (public or municipal) which states that the individual is a resident in the USA.

All of the above US documents need to have the Apostille (authentication form under the Hague Convention of 1961).