U.S. and Greek Income and Property Taxes
Inquiries: 210-720-2421 or 210-720-2423, American Citizen Services
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 4:00pm weekdays or you may call us at 210-7202421 to mail them to you only if you reside outside Athens.
Internal Revenue Service
On May 23, 2013, the Internal Revenue Service (IRS) issued a news release to remind U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2012, that they may have a U.S. tax liability and a filing requirement in 2013. For such taxpayers who reside overseas, their form 1040 Individual Tax Return is due by June 17.
Depending on the taxpayer's personal situation, Form 8938, Statement of Foreign Financial Assets, may also be due (attached to their form 1040). Depending on the balance maintained in a foreign bank account, a taxpayer may also need to file a form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) by June 30, 2013. These reminders are addressed in the IRS News Release found at http://www.irs.gov/uac/Newsroom/IRS-Reminds- Those-with-Foreign-Assets-of-U.S.-Tax-Obligations.
More details may be found at www.irs.gov or at http://travel.state.gov/travel/living/living_1234.html.
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 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
The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. All unsolicited email claiming to be from either the IRS or any other IRS-related components should be reported to firstname.lastname@example.org.
The rate of exchange for 2012 for tax purposes is 0,810 Euro
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:
IRS Room E-414
2 Avenue Gabriel
75382 Paris Cedex 08
E-mail: email@example.com 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
Individual taxpayer identification numbers (ITINS)
The IRS issues ITINs to foreign nationals and resident aliens who are required to have U.S. taxpayer identification number for federal tax purposes but do not qualify for a Social Security Number. A person may request an ITIN by filing a Form W-7 with a certified copy of their passport and other required supplementary documentation. http://www.irs.gov/Individuals/General-ITIN-Information
PAYING GREEK INCOME TAXES
1) Who is subject to income tax in Greece?
Greek income tax is imposed to a) any individual who has his permanent residence or usual place of domicile in Greece b) any individual, regardless of his permanent residence or usual place of domicile, for his income which is produced in Greece.
Usual place of residence is deemed to exist when an individual resides in Greece for above 183 days in the same calendar year.
Residents of U.S. may be asked to present to the Greek tax office the Certification (Form 6166) from Philadelphia in order to claim tax treaty benefits.
Form 6166 is a letter on U.S. Department of Treasury stationery stating that an individual or a company are residents of the U.S. for federal tax purposes and can be obtained by submitting Form 8802, Application for United States Residency Certification. Please see the following links:
http://www.irs.gov/Individuals/International-Taxpayers/Form-8802,-Application-for-United-States-Residency-Certification---Additional-Certification-Requests and http://www.irs.gov/Individuals/International-Taxpayers/Form-6166---Certification-of-U.S.-Tax-Residency . Form 6166 should bear the apostille stamp from the U.S. Department of State. Please find information on how to obtain the apostille at http://www.state.gov/m/a/auth/c53215.htm
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.
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
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 www.gsis.gr, e-mail firstname.lastname@example.org 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.
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