Council of State Decides Taxpayer Bears Burden of Proving Tax Residence Transferred Abroad and Must Meet Specific Documentary Requirements

In this note, the author discusses the Greek Council of State decision in Case 133/2025, in which the court determined that specific supporting documents to prove a transfer of tax residence abroad are required. The inability to provide such proof may lead to a decision whereby the taxpayer, who bears the burden of proof, remains a tax resident of Greece and therefore subject to tax on his worldwide income therein.