DT8308 - Greece: double taxation agreement, Article 9: Income from personal (including professional) services
(1) An individual who is a resident of the United Kingdom shall be exempt from Greek tax on profits or remuneration in respect of personal (including professional) services performed within Greece in any year of assessment if -
(a) he is present within Greece for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a resident of the United Kingdom, and
(c) the profits or remuneration are subject to United Kingdom tax.
(2) An individual who is a resident of Greece shall be exempt from United Kingdom tax on profits or remuneration in respect of personal (including professional) services performed within the United Kingdom in any year of assessment, if -
(a) he is present within the United Kingdom for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a resident of Greece, and
(c) the profits or remuneration are subject to Greek tax.
(3) The provisions of this Article shall not apply to the profits or remuneration of public entertainers such as theatre, motion picture or radio artists, musicians and athletes.
