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The Greek authorities recently approved a new Immigration Code, which will enter into force on 1 January 2024. Once the new Immigration Code is implemented, the following changes will go into effect: (i) highly skilled third-country nationals will be eligible to apply for Blue Cards; (ii) Third-country nationals who are already lawfully present in Greece using a C Visa, residence permit or their valid passport will be able to apply for a Blue Card from within Greece provided they meet the eligibility criteria; (iii) third-country nationals who hold a valid Blue Card issued in another EU Member State and have resided in that Member State for at least 12 months will be eligible to apply for a Greek Blue Card residence permit.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.