Online Inheritance Tax Return – Procedure Supporting Documents
Procedure
The deadline for the submission of the inheritance tax return by the heirs before the Tax Authority in the absence of a will is nine (9) months from the date of death of the deceased, while in the case of a will, it is nine (9) months from the publication of the will. It is noted that an extension of the above 9-month deadline is no longer granted by the Tax Authority.
The competent tax office for the acceptance of the declaration and the imposition of tax is the competent tax office of the deceased’s residence.
If the death occurred from 01/01/2022 onwards and an initial inheritance tax return of movable assets and real estate within the objective system (APA) is required, with heirs being natural persons who are registered in the Tax Registry and are certified users of the AADE’s digital services, the inheritance tax return must be submitted digitally via the AADE’s “myproperty” application from 01.01.2023 onwards.
Inheritance tax returns for movable assets and real estate within APAs with which a notarial deed of acceptance of inheritance is drawn up are completed by the certified notary who will draw up the notarial deed of acceptance of inheritance and can be submitted by the heirs or their legal representative using their personal TAXISnet codes. Regardless of the fact that the declaration is completed by the notary, its submission implies acceptance of its content and the accuracy of the statements made by the heirs.
Following the submission of the declaration of inheritance, the competent Tax Office is informed electronically and verifies the accuracy of the declared data within sixty (60) days of its submission. If additional supporting documents are required, the taxpayer is invited by the Tax Administration to submit the additional requested supporting documents within five (5) working days and as long as these do not change the taxable value of the declaration, they are uploaded by the taxpayer to the “myproperty” application. If their submission changes the taxable value, an amended declaration is also required.
Upon submission of the inheritance return, the administrative or corrective tax assessment act, as the case may be, is issued and notified to the taxpayer, as well as the payment code. In case there is a notarial deed of acceptance of inheritance, the notary is obliged to register the details thereof and attach it to the “myproperty” application within fifteen (15) working days.
Supporting documents
The following supporting documents are the main ones to be uploaded electronically along with the digital submission of the declaration. Depending on the inherited assets, additional supporting documents are also required:
Death certificate
Certificate of the deceased relatives
Copy of the published will
Certificate of (non) publication of a will by the competent Magistrate’s Court
Certificate of (non) publication of a will from the Athens Court of First Instance
Certificate of inheritance (if any)
Bank certificates for account balances or the value of securities or other financial products at the date of death, if bank accounts or portfolios of financial products are among the inherited assets.
* The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.