A double taxation agreement (DTA) is a treaty under international law between two states for the avoidance of double taxation
The DTA sets out the extent to which each contracting state has the right to tax income earned within its territory. The aim is to prevent natural and legal persons who earn income in both states from being taxed twice on the same income.
Double taxation agreements are generally structured around four principles:
- Residence principle: a person is liable to tax in the state in which they have their residence or habitual abode.
- Source principle: a person is liable to tax in the state from which their income derives.
- Worldwide income principle: the taxpayer is taxed on their entire worldwide income.
- Territoriality principle: the taxpayer is assessed only on the income earned in the respective state.
Greece has concluded double taxation agreements with more than 55 states, including all EU member states. Since 2021, many of these agreements have additionally been modified by the OECD/G20 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI), including through an anti-abuse clause (the principal purpose test). The agreements between Greece and Germany, and between Greece and Austria, are presented below.
FAQ
A double taxation agreement is understood to mean a treaty under international law between two states for the avoidance of double taxation. The DTA governs the scope of each contracting state's right to tax income earned within its territory.
The DTA is intended to prevent natural and legal persons who earn income in both states from being taxed twice, in both states, on the same income.
Four principles generally apply:
- Residence-country principle: a person is liable to tax in the state in which they have their residence or habitual abode.
- Source-country principle: a person is liable to tax in the state from which their income derives.
- Worldwide income principle: the taxpayer is taxed on their entire worldwide income.
- Territoriality principle: the taxpayer is assessed only on the income they have earned within the territory of the state concerned.
Greece has concluded double taxation agreements with a large number of countries. In our separate FAQs we present, in particular, the DTAs between Greece and Germany and between Greece and Austria in more detail.
As of June 2026. All information on these pages is provided without guarantee or liability.