Greece: Tax Obligations Taxpayers Must Settle

Τaxpayers in Greece with pending tax issues have until the end of the year to settle them in order to avoid being fined by submitting an initial or an amendment tax return.

More specifically, employees of the private sector, pensioners, and doctors of Greece’s National Health System as well as other categories of taxpayers who received retroactive payments during 2023 are obliged to submit amendment tax returns by the end of December 2024.

Citizens can submit an amendment return for each year covered by retroactive payments via the myAADE digital portal.

According to law amendment tax returns submitted by employees, pensioners for retroactive salaries or pensions of previous years, retroactive unemployment benefits, and NHS doctors’ payments from evening clinics are not liable to fines or interest until the end of the tax year of which the salary and pension certificates were issued.

Furthermore, taxpayers in Greece who want to cover living expenses or property acquisition costs relying on cash parental donations can do so but are required to submit the relevant declarations by the end of 2024.

Similarly, by the end of this year, heirs of individuals who passed away during 2023 must submit the tax returns of the deceased taxpayers.

Finally, citizens who relocated abroad during 2023 are obligated to submit their tax return by December 31 of this year.