GREECE Law and Practice Contributed by: Fotodotis Malamas, Bernitsas Law
Apart from the above factor and in compliance with the OECD Model, the tax residence status of a natural person is determined by their physical presence in Greece in any 12-month period. An individual that is present in Greece for a period exceeding 183 days, including short periods of living abroad, is considered a tax resident in Greece from the first day of their pres - ence in Greece. However, the above rule does not apply to individuals who are present in Greece only for touristic, medical, curative or similar private purpos - es and whose presence does not exceed 365 days, including short periods of living abroad. Notwithstanding the above, an individual’s tax-resi - dence status is also determined on the basis of the provisions of DTTs concluded between Greece and other countries. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Greek legislation does not recognise trusts, founda - tions or similar entities, and the absence of these structures for efficient planning for minors or adults with disabilities renders any planning for their physical and financial care difficult. 8.2 Appointment of a Guardian The appointment of a guardian is provided for by the Civil Code, on the condition that neither parent has nor is able to exercise parental care. In this case, the court will appoint a guardian or entrust the exercise of parental care to a third party and determine the particulars of guardianship in accordance with the law. The following persons may be appointed as a guardian: • a spouse; • a physical or juristic person appointed by tes - tamentary disposition or by a declaration made before a justice of the peace or notary; or • the person most appropriate in the view of the court. An adult may be placed under judicial assistance or guardianship if by reason of intellectual, psychologi -
cal or physical impairment they cannot take care of themselves or their affairs entirely or partly, or if they pose a risk to the life of their spouse, descendants or parents through drug abuse or alcoholism. A minor who is under parental care or guardianship may be placed under judicial assistance or guardian - ship where the relevant conditions are fulfilled in the last year of their minority. The consequences of being placed under judicial assistance begin to take effect when the minor comes of age. A court can decide whether an individual is eligible for judicial assistance following the request of the indi - vidual, their spouse, parents, children or the public prosecutor, or through the initiative of the court itself. In cases of physical disability, a court will decide solely on the basis of a request filed by the disabled person themselves. 8.3 Elder Law Public Welfare System In Greece, the main institution by which families and individuals prepare financially for a longer lifespan is the public welfare system, which provides essential and supplementary or auxiliary protection. It is com - prised of a great number of insurance funds and a large variety of schemes, although all social security institutions fall under the authority and supervision of the Ministry of Health, Welfare and Social Security. Some local authorities also provide home care ser - vices, although entitlement to and availability of these services is not clear. The majority of elderly people continue to live at home, either with their families or alone, and families play a pivotal role in providing care, for which they receive no direct support from the State. However, in the last two decades, the State has taken measures to increase community care services for the elderly so that they can remain in their own homes for as long as possible. These measures include a Help-at-Home programme and the creation of open care community centres for older people or KAPIs (these are centres in an open environment, within the neighbourhood or community, providing services to
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