Greece is introducing sweeping tax reforms aimed at attracting expatriates, foreign investors, and former residents back to the country. Among the key changes is a significant reduction in the required period of residence abroad for exemption from Greek taxation on movable assets held outside the country. Under existing Greek tax law, citizens had to prove they had been living abroad continuously for at least ten years in order to qualify for exemption from Greek tax on foreign-based movable assets-such as overseas bank accounts or shares. A new provision, included in the Ministry of National Economy and Finance's draft bill on the National Customs Code, now cuts that period in half. From now on, five years of continuous residence abroad will be sufficient to claim the exemption, provided the individual is not a public sector employee or military personnel stationed overseas by the Greek state. This change is part of a broader...