Greek inheritance tax return: deadline and how to file

Short answer

The inheritance tax return (δήλωση φόρου κληρονομίας) must be filed within nine months if the deceased died in Greece, and within one year if the deceased died abroad or the heir lived abroad at the time of death. The period runs from the death for heirs without a will and from publication of the will for heirs under a will. For deaths from 1 January 2022 the return is filed online through myPROPERTY on myAADE. A late return brings a €100 fine if no tax is due, or late-payment interest if tax is due; failing to file at all can bring a fine of 50% of the tax.

The deadline

The Property Tax Code sets two periods. Nine months applies where the deceased died in Greece. One year applies where the deceased died abroad, or where the heir or legatee was living abroad at the time of death. If, within the first nine months of the one-year period, the heir takes possession of the estate assets, the deadline shortens to nine months from taking possession.

The period starts from the death for intestate heirs, from publication of the will for heirs and legatees under a will, and from other specific events in special cases, such as the appointment of an estate administrator or the recognition of heirs to a vacant estate.

Where and how to file

Deaths from 1 January 2022: online, through the myPROPERTY application on myAADE.
Competent tax office: that of the deceased's residence as registered with the tax authority, or the tax office for non-residents if the deceased was resident abroad, wherever the death occurred.
Usual documents: death certificate; a copy of any will with the minutes of its publication, or a certificate that no will has been published; a certificate of closest relatives or a certificate of inheritance; and the documents needed to value the assets.
Debts of the estate are declared as well as assets, so that they can be deducted.

If you are late

If no tax is payable, a late return carries a fixed fine of €100.
If tax is payable, late-payment interest runs from the date on which the tax should originally have been paid.
If the return understates the tax, a fine of 10%, 25% or 50% of the difference applies, depending on the size of the understatement.
If no return is filed at all and the tax authority assesses the tax, the fine can reach 50% of the tax.
File as soon as possible: interest on unpaid tax keeps running until it is paid.

Links with the civil law steps

An heir who renounces within the civil-law deadline does not owe the tax on the share he renounced. Before inherited property is given away, the notary must attach the tax authority's certificate; for a sale, the notary must refer to the inheritance tax return already filed; and deposits of the deceased can be withdrawn only after the tax on them is paid.

Questions clients ask

I live in Australia and my father died in Thessaloniki. What is my deadline?

One year, because you were living abroad at the time of death; it becomes nine months from the time you take possession of the assets, if you do so within the first nine months.

Is the tax return deadline the same as the renunciation deadline?

No. Renunciation is a civil-law step with a four-month or one-year period; the tax return has its own nine-month or one-year period under the tax code.

Sources

This page is general information, not legal advice; the answer in any real case depends on its facts and dates.

L+A advises families, business owners and heirs living abroad on inheritance and succession in Greece.

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When must the Greek inheritance tax return be filed, and what happens if it is late?