Greek Property Tax Declaration E9 Form

Greek Property Tax Declaration E9 Form

GREEK PROPERTY TAX DECLARATION E9 FORM

By virtue of the provisions of the Article 86 of the Law 4316/2014 , the provisions of the Article 23 of the Law. 3427/2005 and the Article 6 § 3 of Law 4223/2013 were amended , as regards the dates for submission of initial or amendment property tax declarations - E9 forms.

Accordingly, the provisions stipulated are as follows: - Any natural or legal person or any type of legal entity, regardless of nationality, residence or headquarters, which on the 1st of January, has a right of full ownership, bare ownership, usufruct, habitation and surface on property in Greece, including the right of absolute usage of a parking space, utility room and swimming pool, which are located in a jointly-owned portion of a land plot and are annexes of the above property rights, are obliged to submit a property tax declaration in Greece. The above persons have the same obligation when they possess property without the consent of a General Greek Government Authority.

The real estates in Greece or the property or rights on them, regardless of their registration, for the necessities of the completion of the property tax declaration, are mentioned in the relevant statement by:

a) the owner of the property in Greece, from the date of the issuance of the final contract of acquisition ,

b) the owner of the property in Greece, from the date of the final court decree which impels the conviction of the person to make a statement or the date of the final court decree by which the right of ownership or any other property right on a real estate for any reason is acknowledged,

c) the successful tenderer of a real estate in Greece, from the date of the issuance of the award document in the case of an auction,

d) the inheritors of a property in Greece and specifically :

da) the testamentary inheritors by their percentage, provided that the testament was published until the 31st of December of the previous year of the declaration,

db) the intestate inheritors by their percentage, provided that a testament has not been published until the 31st of December of the previous year of the declaration,

e) those who have acquired property in Greece by virtue of a final contract of donation in cause of death, if the death occurred until the 31st of December of the previous year of the declaration,

f) the possessor of disputed (through court) property in Greece,

g)the preliminary property buyer by virtue of a pre-contract in Greece , in the case in which the pre-contract includes a self-contract term, excluding contractual preliminary agreements,

h) the beneficiaries of property in Greece from the Social Housing Organisation or from a Local Administration Organisation or from a Public Entity of Public Law , who have received the property without a permanent granting deed.

i) the obligated parent for the real estates of his/her children under his/her protection, in Greece, in accordance with the provisions of the Article 7 of the Income Tax Code, as ratified by the first article of the Law 2234/1994, as amended. The child that is required to submit an income tax declaration, submits a property tax declaration independently,

j) the guardian , for the real estates in Greece from inheritance of vacant succession , for as long as needed ,

ja) the executor of a testament, for the inheritance of property in Greece, for as long as he/she is managing and administering it,

jb) he trustee in bankruptcy, for the bankruptcy property in Greece

jc) the escrow of property in Greece,

jd) the possessor of property which belongs to a body of the Greek General Government , without its consent. - Upon completing the property tax declaration the actual condition of the property is taken into account. The actual condition of the property derives from its final registration in the Land Registry. If there is no final record, the data of the property, as they derive from the ownership title, are taken into account. If there is no ownership title, the elements of the actual condition of the property are taken into account. If the actual extension of the property exceeds the extension indicated in the final registration at the Land Registry or in the ownership title or in the building license or there has been a change of use of the property, the real extension of the property and its real usage are taken into account

- From the 1st of January 2015 and onwards, for the establishment, acquisition and any change in the rights of paragraph 1 of this Article, the taxpayer is obliged to submit a property tax declaration within thirty (30) days from the date of the creation, acquisition and any other change in the above rights, except for inheritance, for which the taxpayer is obliged to submit a property tax declaration within thirty (30) days from the expiry of the deadline for waiver of succession.

- Specifically, the property tax declaration for any establishment, acquisition or any other change of property data that occurred from the 1st of January 2014 until the 31st of December 2014, is submitted until the 31st of March 2015.