From September 2020, the Tax Registry is automatically updated by the Civil Registry of the Ministry of the Interior for death certificates issued from 2013 onwards.

What does this mean for the taxpayer?

This means that, now, it is not required to submit the relevant declaration of death by the heirs to the competent Tax Office.
At the same time, the relations of the deceased with other persons appearing in the IAPR Tax Register are terminated. Particularly:

• The marriage or civil partnership is terminated,
• The civil status changes, and the relationship of the related person with the deceased is interrupted,
• The deceased’s other relationships with other taxpayers or natural persons, such as the tax representative, are terminated.

The access codes of the deceased are also deactivated at the level of access to the myAADE applications.
 
The legal persons or legal entities in which the deceased may have participated in any capacity (indicatively: member, partner, administrator, legal representative) are informed, in order to take the required actions to modify the constituent documents or their representation.

In the above cases, the associated persons receive a message in their myAADE inbox about the termination of their association with the deceased, as well as guidelines for their further actions.

The automatic updating of the Tax Register is carried out only in those cases for which the TIN is identified by the competent Tax Administration Services.

In the event that the spouse of the deceased does not have access codes for the digital portal myAADE, she is asked to issue a personal authentication key so that she can settle her tax affairs in the future.
 

1. Declaration of change of personal details and taxpayer relationships (Form D210)

In order for the heirs or next of kin to cover other tax obligations of the deceased or their own arising from the loss of life, they should update the tax register with the details of the legal heirs - next of kin.

How is this done? 

The heirs or next of kin are requested to submit to the Department of Administrative and IT Support (Registry) of the deceased’s Tax Office the Form D210 Declaration of TIN issuance and change of personal details as well as the required supporting documents, to the digital portal myAADE through the "My Requests" platform, by selecting the Subject "Registry", Procedure "Changes of details of a natural person".

In cases where, when entering the Application using the myAADE access codes, it is not allowed to submit a request through the Application due to a problem with the Registry details, an information message is displayed for the taxpayer’s service by the competent Tax Office.

In cases of technical difficulty to submit the request through the Application, the above are sent by registered mail or courier service or presented at the Tax Office protocol service.
 

What supporting documents must be attached?

• Death certificate (if the Tax Registry has not been updated automatically)
• Certificate of next of kin
• Certificate of non-publication of will, if there is no will
• An exact copy of the will and a certificate of non-publication of a will other than the one already published
• In case of declaration of heirs, besides the submitter, a solemn declaration of consent of the others is required
• Copy of declaration of inheritance as to the percentage of the inheritance share of each heir from the deceased’s business, in case of continuation of the deceased’s business by the sole heir or by the Community of heirs
• Disclaimer report in case of non-acceptance of inheritance

Certificates are valid and accepted for a certain period of time from their issue.
 

How will I get the supporting documents?

The death certificate and the next of kin certificate are issued either at the competent Service of the Municipality where the deceased was registered or electronically from the online portal gov.gr.

The certificate of publication or non-publication of a will is issued at the relevant Magistrate’s Court of the deceased’s residence or electronically from the online portal solon.gov.gr.

The above administrative procedures are also handled through Citizens’ Service Centers (CSCs).

 
2. Declaration of Business Cessation (Form D211) 

If the deceased had a sole proprietorship or other business, then we distinguish the following cases:

i. The heirs do not wish or are unable to continue the business.

In the event that the heirs do not wish or are unable to continue the deceased’s business, then all the heirs must submit a declaration of business cessation within 30 days from the day after the end of the inheritance disclaimer period. 
The cessation declaration (Form D211) is submitted by the heir, or in the case of a community of heirs by at least one of the heirs, in the digital portal myAADE, through the "My Requests" platform with the date of death as the cessation date. The declaration of cessation is accompanied by solemn declarations of the heirs, except the submitter, by which they declare that they do not wish to continue the deceased’s business.

Example
Suppose that A. passed away on 05/03/2020 and on the same day the heirs become aware of the induction. Then the deadline for disclaiming inheritance is four months later, i.e., 06/07/2020. So, the declaration of cessation of the sole proprietorship must be made by 05/08/2020, i.e., within 30 days from the day after the expiry date of the disclaimer deadline

 
ii. The Heirs Wish to Continue the Business
In the event that the heirs wish to continue the business due to succession, then they set up a community of heirs and on the same date that they submit the declaration of commencement of the community of heirs, they also submit the declaration of the heir’s business cessation (Form D211). In this case, together with the D211 form, the required supporting documents are also submitted, including solemn declarations of the heirs, except for the applicant, by which they accept their participation in the community.
 

iii. Community of Heirs

When a community of heirs is established, then the heirs participate in it according to the percentage with which they participate in the inheritance. This means that they bear the management costs and benefit from the revenue, depending on their participation percentage.
The community of heirs that runs a business is recognized as a legal entity, having all the obligations provided for by tax legislation (e.g., commencement of activity, submitting tax returns, etc.).
    

The heirs are obliged to submit every kind of declaration of the deceased. Indicatively, the Income Tax return for the income he received up to the day of his death, the Value Added Tax (VAT) return if he was subject to it, the Payroll Tax return if the relevant obligation exists, etc.