Submission of Property Data Statement (E9)
If the deceased had real estate in his name, the heirs must submit a Property Data Statement (Form E9) in due time, where they will declare the real estate that they inherit in their name:
●until January 31 of the following year from the date of death in case of intestate succession,
●until January 31 of the following year from the date of publication of the will for the testamentary heirs,
●until January 31 of the following year if the deed of acceptance of inheritance has been drawn up before the expiration of the disclaimer’s date, and January 31 of the following year has not passed,
●until the last working day of the month following the expiration of the deadline for disclaiming the inheritance - and therefore not necessarily until January 31. The deadline for disclaiming as defined in the Civil Code (article 1847) is 4 months since the heir was notified about the induction and the reason thereof or one year if the legatee had his last residence abroad or if the heir was notified about the induction while living abroad.
Especially for the year 2024, the Property Data Statement (Form E9) is submitted until March 8, 2024.
The Property Data Statement is submitted:
- by the testamentary heirs according to their percentage, if a will has been published until December 31 of the year preceding the declaration,
Example: Suppose A. dies on 20/1/2024. A will is published within 2024 which renders his grandson the sole heir. Statement E9 must be submitted by his testamentary grandson until January 31, 2025. - by the intestate heirs according to their percentage, if no will has been published until December 31 of the year preceding the declaration,
Example: Suppose A. died on 10/4/2024, and his wife (widow) and two (2) children, his only living heirs, inherited his real estate. His wife and children must submit an E9 for the properties that they inherited and with the percentage of intestate inheritance, until January 31, 2025. - by the heirs after any disclaimers according to their percentage, from the year following the death (or, in the case of a published will, from the year following its publication) without the imposition of a fine, provided that the declaration is submitted by the last working day of the month following the expiration of the disclaimer’s submission deadline.
The Property Data Statement (E9) of the deceased is submitted in the digital portal myAADE through the "My Requests" platform by selecting Subject "Capital", Procedure "Submission of Statement E9 (special cases of non-digital submission)".
In cases of technical difficulty to submit the request through the "My Requests" platform, the relevant declarations and the required supporting documents are sent by registered mail or by courier service or presented at the protocol service of the Tax Office.