What are the new features offered by the Independent Inland Revenue Authority
New possibilities for digital submission of declarations inheritance tax, of all movable and immovable assets, inside and outside the objective value system, is provided by the Independent Public Revenue Authority from today.
Specifically, by decision of the Governor of AADE, Giorgos Pitsilis, they are now submitted digitally, through the upgraded application:
1. Inheritance tax declarations, in case the death occurred until 12/31/2021.
2. Inheritance tax declarations, in case the death occurred after 1/1/2022, as follows:
* Almost all inheritance tax returns (initial and amending) for which automated settlement is not supported by the myPROPERTY application (eg returns for properties outside the objective value system, tax deferral).
* Amending inheritance tax returns, for which the original return has been submitted in paper form to the DOU.
For all the above declarations, the new special category “Inheritance Tax Declaration via DOU” has been created on the myPROPERTY platform.
These statements:
* submitted digitally through the myPROPERTY platform by the heir, with or without the mediation of a notary public, or by a legal or authorized representative of the heir
* are cleared by the competent DOU and
* the act of determining the inheritance tax is notified digitally through the “My Messages” application, in the myAADE digital portal, to the heir and his legal or authorized representative, if the declaration has been submitted through a representative.
Submission of inheritance tax returns through the myPROPERTY application above is optional until 31/12/2023. From 1/1/2024, all the above declarations will be submitted only through the above digital process.
