Greece published Law 5222/2025 amending Articles 5A, 5B and 5C of the Income Tax Code (Law 4172/2013) to refine Greece’s alternative tax regimes for individuals transferring their tax residence to Greece. Effective 1 January 2019, article 5A provides that qualifying newcomers may opt to pay a EUR 100,000 flat tax on all foreign-source income for up to 15 years and can add relatives for an extra EUR 20,000 each. Article 5B, introduced in 2020, subjects all foreign-source income (not just pensi…