The heirs are required to submit an income tax return on behalf of the deceased for the income acquired up to the date of death.
How is the income tax return submitted?
The income tax return of deceased persons, for the tax year 2024 and onwards, is submitted by the heirs electronically through the digital portal myAADE (myaade.gov.gr) via the following path:
Applications > Popular Applications > Individual Income Tax Returns (E1 – E2 – E3).
The income tax return of deceased persons for the income acquired up to and including the tax year 2023 is submitted by the heirs in paper form, together with the required supporting documentation, to the competent authority (Tax Office or KEFODE), by one of the following means:
• through the application “My Requests” in the digital portal myAADE, or
• by registered mail or courier service, or
• by submission at the protocol office of the competent authority (Tax Office or KEFODE).
When is the income tax return submitted?
The income tax return is submitted by the heirs, within the prescribed deadline, throughout the tax year, in accordance with the specific provisions set out in the annual decisions of the Governor of the Independent Authority for Public Revenue (AADE) issued each year for the submission of individual income tax returns.
Example
X died on 15/02/2024
The heirs are required to submit two income tax returns:
• The first will concern the income acquired by A during the period 01.01.2023 – 31.12.2023 and must be submitted in paper form no later than 31.12.2024 to the competent authority (Tax Office or KEFODE).
• The second will concern the income acquired by A during the period 01.01.2024 – 15.02.2024 and must be submitted electronically no later than 31.12.2025.
Following the submission of the return, the Tax Authorities issue an Administrative Tax Assessment Act. In the case of electronic submission, the Administrative Tax Assessment Act is posted in the heir’s account on the digital portal myAADE. In the case of paper submission, the Administrative Tax Assessment Act is notified to the personal digital mailbox of the heir who submitted the return.
In addition, in all cases, an electronic notification is sent to the email address declared by the heir.