GREECE Law and Practice Contributed by: Fotodotis Malamas, Bernitsas
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 testa - mentary disposition or by a declaration; 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 or if they pose a risk to the life of their spouse, descendants or parents. 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. A court can decide whether an individual is eligible for judicial assistance. In cases of physical disability, a court will decide solely on the basis of a request filed by the disabled person concerned. 8.3 Planning for Incapacity As Greece has not enacted legislation providing for the establishment of trusts or private foundations, the principal mechanisms available for planning in the event of mental incapacity are the establishment of a charitable foundation or the granting of a power of attorney prepared by a notary public. Although these mechanisms are not as efficient as the alternatives available in common law jurisdictions, they serve to safeguard the use of an individual’s funds in the event of mental incapacity. A third alternative available under Greek law is the placement of the individual under court supervision. Upon such an order being granted, a court-appointed guardian is designated to manage the property of the incapacitated person for that person’s benefit.
can acquire Greek citizenship if they have obtained a high school diploma in Greece and subsequently graduated from a higher education institution (univer - sity or technical education institution). In this case, once Greek citizenship is obtained, any underage and unmarried children automatically acquire Greek citi - zenship as well. Claiming Greek Citizenship Through Ancestors Persons born outside Greece whose parent or parents are Greek, or who have one or more Greek grandpar - ents, are entitled to claim Greek citizenship through their ancestor(s) born in Greece. Greek Tax Residence Natural persons who have their permanent or princi - pal residence or their usual abode or centre of living interests (namely their personal or financial relations) in Greece are, in principle, considered Greek tax resi - dents. Apart from the above factor and in compliance with the OECD Model, subject to specific exceptions, 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 presence in Greece. 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.
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