Money from abroad and Greek tax: what ΑΑΔΕ cross-checks and what to do if it writes to you

On 28 October 2026 several Greek news sites reported that money from abroad brings a "ραβασάκι" (ravasaki, a little letter) from the tax office.⁴⁵ No new letter campaign lies behind those stories. The only campaign that ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon, Greece's Independent Authority for Public Revenue) announced in October 2026, on 16 October, concerns undeclared domestic back pay from 2020, not money from abroad.²⁵ The stories rest on targets in ΑΑΔΕ's 2026 Operational Plan, decision Α.1100/2026.²⁴⁵ The plan was published in the Government Gazette (ΦΕΚ, FEK) Β' 2594 on 8 May 2026 and signed by ΑΑΔΕ's governor, Georgios Pitsilis (Γεώργιος Πιτσιλής).¹

What is ΑΑΔΕ actually cross-checking?

As quoted by taxheaven.gr and Businessdaily.gr, ΑΑΔΕ's 2026 plan lists four cross-checks of foreign data, three of them with percentage targets.²³

• DAC1: cross-check at least 50% of the income information that foreign tax authorities send under the EU's rules on administrative cooperation in tax (the "DAC" directives) against Greek income tax returns. The data come from more than 80 countries.²³
• CRS: cross-check at least 10% of the data on interest earned by identified individuals. CRS, the Common Reporting Standard, is the system under which banks report the accounts of foreign tax residents. Greece brought it into law with laws 4378/2016 and 4428/2016, and Greek banks report to ΑΑΔΕ.²³²⁷
• FATCA: cross-check at least 10% of the data received from the United States under FATCA, the US Foreign Account Tax Compliance Act.²³
• DAC7: receive, process and cross-check data from digital platforms such as Airbnb and Booking. No percentage target has been reported.²³

Πρώτο Θέμα and Alphafreepress report that the DAC1 check, covering at least tax year 2021, is due by 30 October 2026.⁴⁵ Other outlets give 31 October 2026.⁸⁹ Capital.gr and Newsit.gr reported an earlier target: at least 10% of the CRS interest data for tax year 2020 by 31 July 2026.⁶⁷

ΑΑΔΕ's 2026 plan sets percentage targets for reported income and account data. It is not a check on every transfer.²³

Sofokleousin wrote that notices will start going out in early November 2026; Kefalonia Magazine said they are expected to.⁹¹⁰ We found no ΑΑΔΕ announcement of foreign-income notices; its only October campaign concerns domestic back pay.²⁵

Why tax years 2020 and 2021?

The Tax Procedure Code (ΚΦΔ, law 5104/2024) lets ΑΑΔΕ assess tax within five years from the end of the year in which the return was due.²¹ By our calculation, tax year 2020, whose returns were due in 2021, closes on 31 December 2026, and tax year 2021 closes on 31 December 2027.²¹ The limit is longer when information is requested from another country: it runs until the information arrives, plus one year. In exceptional cases it is ten years.²¹ Capital.gr also reported that 2020 cases expire in December 2026.⁶

Who has to declare income from abroad?

A Greek tax resident pays Greek tax on income arising in Greece and abroad; a non-resident pays only on Greek-source income.¹¹ΕΛ You are a Greek tax resident if your permanent or main home, habitual abode or centre of vital interests is in Greece, or if you are physically present for more than 183 days in a 12-month period.¹² Our guide to getting a Greek tax number from abroad covers the first step for people moving to Greece.

Which money from abroad is not income?

By our reading of the law and a 2026 court ruling, moving your own savings into Greece is not income in itself, but you may have to show where the money came from.¹⁶²⁸ Under article 21(4) of the Income Tax Code (ΚΦΕ, law 4172/2013), any increase in wealth from an unlawful, unjustified or unknown source is treated as business profit, under conditions set in the Tax Procedure Code.¹⁶ΕΛ ΑΑΔΕ can also estimate income indirectly from the level of bank deposits and cash spending.²³ In ruling 157/2026 of 17 April 2026, the Council of State (Συμβούλιο της Επικρατείας, ΣτΕ, Symvoulio tis Epikrateias, the supreme administrative court) held that a wealth increase is taxed in the year the money entered the taxpayer's wealth, not the year it was remitted, and that a transfer between accounts of the same person is not a wealth increase.²⁸²⁹

Gifts have their own tax. A gift or parental gift to the close relatives in the law's first category is taxed at 10% on the part above a one-off tax-free amount of €800,000; for gifts of money, this applies when they are sent through a bank.²⁴

Under the spending presumptions, article 34(2) of the Income Tax Code also counts money from selling assets, loans proven by dated documents, declared gifts of money and capital already taxed in earlier years.¹⁷ Πρώτο Θέμα notes that high spending can be covered by older savings.⁴ Keep contracts, statements and transfer records.

What about Greeks coming home?

Article 34 of the Income Tax Code lists the money that can explain spending under the spending presumptions (τεκμήρια, tekmiria). Foreign currency brought into Greece counts if its acquisition abroad is justified.¹⁷ No proof of origin is needed for people who lived abroad for at least three years and bring the money within two years of moving to Greece.¹⁷

Do the non-dom regimes change this?

Under article 5Α, a flat €100,000 a year covers income arising abroad for up to 15 tax years, for people who were not resident in Greece for 7 of the previous 8 years.¹³ They also need not justify where foreign currency they bring in came from, under the spending presumptions.¹⁷ Under article 5Β, foreign pensioners pay 7% on all foreign income for 15 tax years, if they were not resident for 5 of the previous 6 years.¹⁴ Article 5Γ exempts 50% of employment or business income earned in Greece for 7 years; by our reading, it does not shelter foreign income.¹⁵¹¹ Pensions from international organisations have their own rules.

How would a letter from ΑΑΔΕ arrive?

The 16 October 2026 campaign shows how it works. About 55,000 taxpayers received notices by email and in their personal myAADE inbox. They were asked to file an amended return and could pay in up to 72 instalments.²⁵²⁶ Whether foreign-income notices would work the same way is not known.

How long do I have to reply?

A written ΑΑΔΕ request for information must be answered within 10 working days, with an extension possible for good reason.¹⁸ After an audit, a taxpayer has 20 days to answer a provisional corrective assessment in writing.²⁰

If the return proves inaccurate, the penalty is 10% of the tax difference when that difference is 5% to 20% of the declared tax. It is 25% when the difference is over 20% and up to 50%, and 50% when it is over 50%.²²

Can I correct a return before ΑΑΔΕ asks?

Yes. A taxpayer who finds an error or omission must file an amended return.¹⁹ Filed before an audit order or an article 14 request for information is served, it is treated as a late return.¹⁹ Filed after the order or request and up to 10 days after the provisional assessment, it carries a penalty equal to the inaccuracy penalty instead.¹⁹