Forms for the application of the Double Taxation Agreements

(Beta version)


Tax Residence Certificate

This form is used by Greek tax residents. As of beginning of May 2023, individuals, legal persons or entities having their fiscal residence in Greece, or their proxies, can issue Tax Residence Certificate only electronically, via the myAADE digital platform (

All e-TRCs issued by the platform bear the following characteristics:
•    Name Surname / Title of the legal person or entity
•    Tax Identification Number (TIN)
•    Full address
•    Calendar year for which the e-TRC is issued (if the e-TRC is issued for previous years the relevant year is expressly stated).
•    The contracting state only if it the e-TRC has been issued for the purposes of a Double Taxation Avoidance Agreements (DTAs)
•    Single reference number
•    Place and date of issuance
•    The e-TRCs are issued in Greek and English language and no translation is needed. 
•    All e-TRCs will be generated automatically by the platform and will bear an electronic seal (e-seal) which will guarantee their authenticity.  
•    When an apostille signature or an attestation by the Citizens and Greeks Abroad Service and Information Centre (KEPPAE - Ministry of Foreign Affairs) is required, the Greek Tax Administration will still issue paper tax residence certificates containing “wet ink” signatures. 

Τhe printed version of the TRC can also be verified through its QR code. The scanning of the QR code of the e-TRC will lead to the platform myAADE and the original PDF of the e-TRC will appear.

Claim for the application form of the Double Taxation Avoidance Agreement between Greece and another country

This form is used when a tax resident of another country receives income arising in Greece. In order to receive the benefits of the DTC, this taxpayer should fill-in, sign and stamp (if applicable) the above-mentioned claim and either ask his tax authority to fill-in, sign and stamp section VII of the form or, if the foreign tax authority issues a distinct Tax Resident Certificate (TRC), he has to send the “claim” dully filled-in, signed and stamped accompanied by the distinct TRC of his country of residence. 

Annual Claim to refund of income tax

When a foreign tax resident has not presented the Tax Residence Certificate (or the Claim for the application for the Double Taxation Avoidance Agreement between Greece and his/her Country of Residence) in Greece, as described above, and tax has already been withheld based on the internal legislation of Greece, then he/she can claim the refund of the excess tax withheld, with the use of the form “Annual Claim to refund of Income Tax”. This form should be filled-in, signed and stamped by his/her country of residence in section “Certification by the competent tax authority of the claimant’s country” or, if the foreign tax authority issues a distinct Tax Resident Certificate (TRC), send the “claim” dully filled-in, signed and stamped accompanied by the distinct TRC of his country of residence. Annual Income Tax Refund must be accompanied by all the relevant documents supporting his request.

Important Note! It is understood that as far as the “Claim for the application for of the Double Taxation Avoidance Convention between Greece and …....” and “Annual Claim to refund of income tax” are concerned, the laws and circulars issued by the Ministry of the Interior are applied regarding “apostille” stamp (The Hague Seal) and official translation. 
  • The Requests for the application of Avoidance of Double Taxation Agreements as well as the Requests for Refund pursuant to the Avoidance of Double Taxation Agreements can be found electronically on IAPR’s website
  • All relative information regarding the separate TRC (its validity and use) on the claims for the application and/or the annual claim for tax refund can be found on Circular E.2074-2022.