Embassy of the United States Athens, Greece

Inquiries: 210-720-2421 or 210-720-2423, American Citizen Services Section (ACS).

PAYING US INCOME TAX

Every year, usually by February, the Consular Section receives a comprehensive selection of federal (not state) tax forms. You may obtain forms in person between 9:00am and 4:00pmweekdays or you may call us at 210-7202421 to mail them to you.

Internal Revenue Service

The Department of the Treasury's Internal Revenue Service website has an abundance of online tax information including tax forms, tax help and tax CD-ROM products.

If you need to download forms or instructions the IRS internet site is http://www.irs.gov/

If you want to report suspected tax fraud activity please contact http://www.irs.gov/individuals/article/0,,id=106778,00.html

If you received a suspicious e-mail please contact http://www.irs.gov/newsroom/article/0,,id=155682,00.html

If you want to convert Euro to U.S. dollars please check Exchange Rate

The filing deadline this year is extended to April 17, 2012.

Taxpayers who wish to hire a professional tax preparer to help them file their returns will find a list of U.S. tax preparers at the US Embassy website http://athens.usembassy.gov/tax_services.html.  The list is also available from the Consular Section’s Notary Unit.

You may wish to contact the IRS regional office at the U.S. Embassy in Paris at:

American Embassy
IRS Room E-414
2 Avenue Gabriel
75382 Paris Cedex 08
Tel:  00331-43122555
E-mail: irs.paris@irs.gov or

Contact the Principal Office responsible for providing International Tax Assistance in Philadelphia at phone +1 (267) 9411000 Fax: +1 (267) 9411055

Mail: Internal Revenue Service
International Accounts
Bensalem, PA 19255-0725

Do You Have a Foreign Financial Account?

If you own or have authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust, or other types of financial accounts, then you may be required to report the account yearly to the Internal Revenue Service.

For detailed information please contact http://www.irs.gov/businesses/small/article/0,,id=148849,00.html

PAYING GREEK INCOME TAXES

Foreign citizens who earn income originating in Greece or own property in Greece (i.e. home/car) are required to file a tax return for their entire earnings, including income earned abroad ( Social Security pensions etc.,) or income from foreign sources (inheritance, rents, etc.,). Greek law makes no distinction between Greek citizens and other nationals whether permanent residents or not. 

Greek tax structure is modified seemingly daily and although is unpleasant, one must abide with Greek tax laws.  Failure to file a return or pay taxes imposed will result in a fine.

An Agreement between Greece and U.S. for the Avoidance of Double Taxation of Income prevents double taxation by deducting the tax paid in one country from the tax to be paid in the other country. You may obtain a copy of a U.S. income tax treaty by following link:

http://www.irs.gov/businesses/international/article/0,,id=96739,00.html
Detailed information on the Greek Tax Code can be obtained from the Ministry of  Economy and Finance, 10 Karagiorgi Servias Street, 4th floor, 10184 Athens, Tel: 210-3375000 and 213-1525000, fax:  210-3375025, website http://www.gsis.gr/, e-mail d12.a@yo.syzefxis.gov.gr or from the Greek Consulates abroad.

TRANSFER OF PROPERTY TAXES

A transfer of ownership tax is assessed on the value of the property in accordance with the property value tables established by the Ministry of Finance.  In areas where such tables have not been established yet, the local tax authorities appraise the property value.  The method of assessment depends on the type of transfer, i.e., purchase, donation, inheritance, etc.  Details can be obtained from an attorney or from the Ministry of Finance.

January 2012