A resident of another country applies for a Greek tax number (ΑΦΜ) and access code online, through the "Απόδοση ΑΦΜ & Κλειδαρίθμου" application on myAADE, giving full contact details including an e-mail address confirmed by a one-time code. Under the Tax Procedure Code, a tax resident abroad may appoint a Greek-resident tax representative to receive correspondence and handle formal obligations; the representative is not liable for the taxpayer's taxes.
Why heirs need an ΑΦΜ
An heir is personally the taxpayer for the inheritance tax on his share, and must file his own inheritance tax return. In practice a Greek tax number is the starting point for almost every step: the tax return, the notarial acceptance, registration of the property and dealings with Greek banks.
Applying online
The Independent Authority for Public Revenue (ΑΑΔΕ) states that a resident abroad applies electronically through the digital application for obtaining a tax number and access code on the myAADE portal. All contact details must be completed, including a telephone number and an e-mail address, to which a one-time code is sent for confirmation.
Tax representative: optional, but often practical
The Tax Procedure Code, Law 5104/2024, provides that a taxpayer who is tax resident abroad may appoint a natural or legal person who is tax resident in Greece as tax representative, for compliance with formal obligations under the Code, and all correspondence is then sent to that person. The representative is not liable for whether the taxpayer's obligations are met.
The appointment is made with the representative's acceptance, and the taxpayer states whether notices will go to the representative only or to both. A solemn declaration through gov.gr for this purpose must be signed with the person's own TAXISnet credentials, not those of a third party.
- Without a representative, notices are posted to the taxpayer's own myAADE account and e-mail, and deadlines run regardless of whether they are read.
- With a representative, someone in Greece watches the account, which matters during the inheritance tax assessment.
Questions clients ask
Is a tax representative mandatory for an heir living in the United States?
The Tax Procedure Code describes the appointment as an option for any tax resident abroad. Specific procedures or a bank may still ask for one, so check at the time.
Does each heir need an ΑΦΜ?
Yes. Each heir is taxed on his own share and files his own return, so each needs his own tax number.
Sources
- ΑΑΔΕ, Οδηγός συχνών ερωτήσεων για ομογενείς και κατοίκους εξωτερικού (2025)
- Κώδικας Φορολογικής Διαδικασίας, ν. 5104/2024, άρθρο 5
- Κώδικας Φορολογικής Διαδικασίας, ν. 5104/2024, άρθρο 8
- Κώδικας Φορολογίας Περιουσίας, ν. 5219/2025 (ΦΕΚ Α' 130/18.07.2025), άρθρ. 56, 84
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.
