Three new interventions for inheritances and facilitating taxpayers who inherit real estate or other assets are being activated by AADE. According to information, through a new digital application, heirs will receive notifications about their tax obligations and the steps they need to follow. At the same time, the E9 form will be completed and submitted by notaries on behalf of heirs, thus reducing bureaucracy and errors. Additionally, the AADE Registry will be automatically updated with the details of new beneficiaries, without requiring additional actions from citizens. With these new facilitations, taxpayers are freed from the “labyrinth” of complex procedures and multiple declarations, avoiding the stress of deadlines for submitting documents, paying taxes, and arranging installments.
Inheritances: Increasing trend in property transfers
Statistical data shows that interest in property transfers remains high. In the seven months of 2025, revenues from parental gifts, donations, and inheritances reached €152.02 million, increased by 11% compared to the €136.97 million collected in the corresponding period last year. The high tax-free threshold of €800,000 continues to function as a basic incentive for transfers of assets from parents and grandparents to children and grandchildren.
From the beginning of the year until the end of July, through AADE’s myProperty platform, more than 120,000 property transfer tax declarations for real estate sales have been submitted, 60,000 parental gift declarations, 38,000 donation declarations, and over 70,000 electronic inheritance tax declarations.
AADE: The plan for inheritances
Specifically, AADE’s plan for inheritances provides:
1. E9 submission by notaries
Real estate element declarations (E9) of the deceased will now be submitted by notaries on behalf of heirs. Today, submission is made:
- By testamentary heirs, if the will has been published by the end of the previous year.
Example: Maria died on 15/2/2025 and a will is published in March 2025 designating her son, Nikos, as sole heir. The E9 declaration is submitted by Nikos by 31/1/2026.
- By intestate heirs, if there is no will by the end of the previous year.
Example: Giannis died on 5/5/2025. His wife and two daughters are the sole heirs of his real estate. They must submit E9 with their respective percentages by 31/1/2026.
- By heirs after renunciations, without penalty, if the declaration is submitted by the last working day of the next month after the expiration of the renunciation deadline.
Example: Eleni renounces her father’s inheritance in 2025. Her brother can submit E9 for the deceased’s real estate by the next month after the expiration of the renunciation deadline, without penalty.
2. Automatic registry update
With the issuance of the death certificate, the Tax Registry is automatically updated, without requiring physical presence of heirs. The system terminates relationships of the deceased (marriage, cohabitation agreement, representation) and deactivates access codes to myAADE. Through interoperability, the Registry is updated about the existence of a will and obtains the certificate of nearest relatives.
3. Notifications for heirs’ obligations
By the end of the year, a new service will start operating as a “tax alarm clock,” sending notifications about declarations, payments, and deadlines, protecting heirs from fines, surcharges, and delays. With timely information, heirs will avoid “traps” that arise when there are debts or pending issues of the deceased.
Example: Petros inherits real estate and debts from his father. The new service notifies him about submitting E9, paying inheritance tax, and submitting income declarations, so there are no delays or penalties.
Tax obligations
The obligations of heirs
Today, heirs face a mountain of obligations, including:
● Submission of declaration of change of personal details and taxpayer relationships (D210): To process other tax pending issues of the deceased or their own arising from the loss of life, heirs or nearest relatives must update the tax registry with their details.
● Submission of business cessation declaration (D211): If heirs do not wish or cannot continue the deceased’s business, they must submit the declaration within 30 days from the day after the expiration of the inheritance renunciation deadline.
● Submission of the deceased’s income tax declaration: Includes all income acquired until the date of death.
● Submission of inheritance tax declaration: Tax is imposed on every asset element—movable, immovable, and intangible elements such as claims, intellectual property rights, or patent rights—located in Greece or abroad and belonged to a deceased Greek or foreign person with residence in Greece.
● Submission of real estate elements declaration (E9): If the deceased had real estate, heirs must submit E9 on time, declaring the real estate they inherit in their name.
