What individuals are obliged to submit the tax declaration in Greece

All citizens who live in Greece and have the citizenship of this country, have to hand over the tax declaration (the form E1), the individuals who are at the age of 18, irrespective of whether they are dependents or gain the real or imputed income.

Taxpayers who carry out the business activity in the private sector are obliged to provide the declaration on income tax anyway.

The citizens of Greece living abroad are obliged to submit the tax declaration only when they acquire any taxable income in Greece or beyond its limits even if this income is "autonomous" (for example, savings interest from banks). Anyway, the citizens getting under the above-stated category have to notify the tax inspection of Greece on change of their tax residence, by providing necessary supporting documents.

All income irrespective of whether they are assessed with a tax or are released has to be stated in the declaration. In the case of the withheld tax, there is a possibility of compensation through the credit, being based, of course, on interstate agreements in order to avoid double taxation (for example, Greece and Great Britain of the 1953 year).

The important change, rather tax declaration the current year, the possibility of submission of the tax declaration separately, for those who are in marriage if they show willingness. Until recently such opportunity existed only when a marriage was announced interrupted, or one of spouses was in a condition of bankruptcy or was in a condition of legal support.

Now, after the appeal to the Supreme Court from taxpayers (generally residents who are tax citizens of other country), the decision according to which spouses / the living together couples can submit separate tax declarations was made. And if they wish that they must apply to the relevant tax authorities till February 28.

It should be noted that recognition of the right about submissions of the tax declaration of married couples separately existed (besides according to the decision of the Supreme Court) till 2015. However, the tax inspection refused to implement it.

Written by A Class Greek tax expert.

© 2019 UPECO LTD


This article intends to give only a general informative picture and should not, in any case, be taken as a rule. It is strongly recommended to seek a full and professional guidance specifically for your circumstances before making any decisions.


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