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+++NEW+++ CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2022

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«Familiar expertise in a new look - the next generation of our popular CONVINUS newsletter is here! » To take the next steps, we have repackaged our popular newsletter and given it a modern layout. We cannot master the challenges in the Global Mobility sector alone, so we offer our great CONVINUS Global Network partners a special platform here. In each of our newsletters we will introduce you to some of them. The issues that concern you also concern us. For this reason, we are pleased to present the autumn issue 2022, with the following focus: «Remote Work / Digital Nomad / Home Office» • CONVINUS for the perspective from Switzerland • Globalization Partners for a global overview • Artus for the perspective from Austria • Corporate Relocations Greece for the perspective from Greece

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Global Mobility Insights - Herbst / Fall 2022 (either monthly or annual or for a few programmes, in the form of savings in a bank account). Required amounts vary considerably per country. Most countries will require health insurance; some require evidence of no criminal record. So far, we have not seen age, skill or educational qualification requirements. There are also government fees to be paid (or stamp duty, or tax) — again, these vary by country. Why was there a need for that scheme? Governments of countries throughout the world have shown particular interest in attracting digital nomads, recognizing the positive economic footprint for the country at stake. In addition, digital nomads do not burden the social security systems since they have their own insurance coverage and do not increase the unemployment rates since they cover well remunerated positions. Main points of common interest are countries that were affected by tourism during COVID-19 pandemic and this is a way to attract more wealthy and longer term tourists while others see that attracting digital nomads is an indirect way of winning some territory in the war for talent since nomads decide to stay longer in a country they have initially approached as to not provide direct work. This way the country’s suitability as a hub for digital and tech start-ups is promoted. We see common characteristics to countries’ efforts most of them in initiating favourable tax incentives, incorporating digital nomad visa issuance into their legislation, requesting nationals to repatriate (brain regain programmes) etc. Digital Nomads visa in Greece Greece has become one of the many countries implementing this scheme. Discussions around this matter started in 2019 leading to the final implementation of the law on September 14th, 2021. The inside information and facts show that Greece has become a new attractive destination for Digital Nomads. A potential digital nomad visa applicant for Greece has the alternative to start the procedure for issuing a permit either in his/her home country or after entering Greece on site. Requirements include proof that activities and remuneration take place from home country and there is a minimum salary requirement of EUR 3,500 per month. In case the person occupies a new position in the company, and he / she has not been a tax resident in Greece for the past years, he / she can enjoy a tax break of up to 50%. (This is also the case for 38 convinus.com

Global Mobility Insights - Herbst / Fall 2022 for any person irrespective needing a visa or not). Greek Government aims to slowly turn Greece into a top destination for entrepreneurs, remote workers, and digital nomads. Many efforts have been done concerning the political and bureaucratic improvement, and indeed the public sector has been significantly digitalized. Tax incentives schemes for newcomers and companies that invest in Greece are in place while the second main city of the country (Thessaloniki) has already become a technological hub for Europe and the Balkans. Companies, like Pfizer, have selected this city to invest on new technology and having a strong presence in this part of the world. Apart from all above mentioned points which are some practical arguments for companies and people to decide their move to the country, we experience that the country itself is the main selling point. The color of the sky, the weather and landscapes are breathtaking while the country is also a part of the Schengen Area and the European Union and thus, this makes it easier for the digital nomads to move freely around this zone. Contact: Corporate Ltd Greece Relocations Chlois 7 136 Acharnes 77 Greece +30 T: 3510 0800 21 office@corporaterelocations.gr E: www.corporaterelocations.gr convinus.com 39

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