The real seven-year rule
Article 5C can exempt half of qualifying Greek employment and business income for seven consecutive tax years. Eligibility, application deadlines and actual relocation matter. The current AADE service explains the 2026 extension to certain Greek-state employment. This employment/business relief should not be presented as an exemption for passive crypto disposals.
Seven percent is a rate, not seven years
Article 5B is a different regime for eligible recipients of a foreign pension. It provides a 7% charge on aggregate foreign-source income for up to 15 tax years. Article 5A instead uses a €100,000 annual lump sum for qualifying foreign-source income for up to 15 years; eligibility ordinarily includes a €500,000 qualifying investment, with specified exceptions. Whether a particular crypto gain is foreign-source and covered must be established rather than inferred from the location of an exchange.
A current legislative watch
The Ministry's 7 October 2026 consultation announcement proposes 10% tax on individual crypto disposal gains, a €500 annual exemption and 15% treatment for lending, liquidity and staking returns. It describes a draft and targets a parliamentary vote in the first week of November. This review has not verified an enacted version or commencement provisions, so those figures are proposal information, not current tax rates for the comparison table.