In accordance with the provisions of Income Tax Code, a taxpayer who has his tax residence in Greece is subject to a tax on his worldwide income. By way of exception, it is foreseen that the foreign staff of the offices of Law 89/1967, which are subject to the special tax regime shall be subject to tax in Greece only for the income derived in the domestic territory.

On the basis of these incomes of foreign personnel of offices established in Greece in accordance with the provisions of Law 89/1967, tax residents of Greece, not arising in Greece, are not subject to taxation under the Income Tax Code. However, these incomes are declared under codes 659-660 of Form E1.