Submission of the deceased’s Income Tax return

Heirs are requested to submit the decedent’s income tax return for the income earned up to the date of his death. The tax return is submitted to the Compliance & Taxpayer Relations Department of the competent Tax Office for the taxation of the deceased.

How is the income tax return submitted?

The income tax return is made by hand and submitted with the supporting documents required as the case may be to the competent Tax Office:

  • at the digital portal myAADE via the "My Requests" application, or
  • by sending by registered post or courier service, or
  • by filing at the protocol service of the Tax Office.
     
When is the income tax return submitted?

The income tax return is submitted by the heirs on time throughout the tax year in accordance with the special provisions in the relevant decisions of the Governor of IAPR issued annually for the submission of natural persons’ income tax returns.

Example
Suppose that A. passed away on 15/04/2020.
The heirs are requested to submit two income tax returns to the competent Tax Office:
i. The first will concern the income that A. earned in the period 01.01.2019-31.12.2019 and must be submitted by 31.12.2020 at the latest.
ii. The second will concern the income that A. earned in the period 01.01.2020 - 15.4.2020 and must be submitted by 31.12.2021 at the latest.


After the tax return’s submission, the Tax Authorities proceed to issue an act of administrative tax determination. The act of administrative tax determination is notified to the personal mailbox of the heir who submitted the tax return, who has the possibility to see and print the act in question. In addition, an electronic notification is sent to the e-mail address declared by the taxpayer.