Greece: Separate tax residence status for spouses

The Greek codified civil law rules provide that a married couple is expected to share a single residence.[...]the Greek Tax Administration has traditionally followed the concept of a single joint family residence for tax purposes.In such cases, the Tax Administration has refused to admit the change of tax residence of the individual and both the taxpayer and the spouse had to continue filing a joint income tax return as Greek tax residents.The court concluded that the two spouses may conceptually have separate tax residence status and that the foreign tax resident may in such (exceptional) case exclude foreign sourced income from his Greek tax return, in case he has to file one (e.g. for any Greek sourced income).[...]the Supreme Administrative Court's decision 1215/2017 judged on a case where spouses had separate tax residences and referenced back to Supreme Administrative Court decision 1445/2016.