Do all Greek Australians need to file E-9 Tax Statements in Greece?

OPA Magazine, May 19, 2012

The E-9 is a tax statement form through which the tax payer declares his/ her ownership rights on real estate properties in Greece. Such property tax statements have been submitted  in the past together with the income tax statements (E-1, E-2, etc..) before the competent Tax Authority, while for the current fiscal year, the relevant Ruling of the Greek Ministry of Economics provides that the E-9 tax statement can be filed only electronically (unless specific exclusions apply), through the Ministry’ official web submission system (“taxisnet”) by the end of July 2012.

The submission of E-9 tax statements has been compulsory for every person holding ownership rights for the fiscal years 2005 and 2008, while for the current fiscal year (and for all other fiscal years except 2005 and 2008), the following persons should file  E-9 forms:

  • Every person or legal entity who acquired (through inheritance, purchase, parental gift etc) ownership rights [(full ownership (“kiriotis”), naked ownership (“psili kiriotis”), life estate (“epikarpia”) or right of residing on a property (“oikisi”)] either in full or in an undivided interest on real estate properties in Greece within the previous year.
  • Every person or legal entity whose property status has changed within the year 2011 (e.g. sold some property).
  • Every person whose family status, as declared to the previous E-9 tax statements, has changed (e.g. married).
  • Every protected member of the family (i.e. children), who is liable to the submission of income tax statements and whose property status has changed within the year 2011.

Hence, any person or legal entity whose property status has changed within the year 2011, is liable to declare such change to the E-9 tax statement of the current fiscal year. Liable to the submission of such tax forms is not only the person who acquires the property, but also the person who conveys, gifts, bequests his ownership rights on real estate properties in Greece. For the deceased, the E-9 tax forms are filed by his/ her heirs.

The E-9 tax statement can be filed either by the tax payer in person or in case of a foreign resident through his appointed representatives. Should the relevant form be filed electronically, the relevant serial code must first be obtained by the competent Tax Authority.

All the above procedures can be accomplished through a Limited Power of Attorney to a specialized lawyer

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