Separate Tax Returns for Spouses in Greece: Complete Guide – Deadlines, Deemed Income & Pitfalls (Tax Year 2025)

January 18, 2026

Separate tax returns for spouses – What the rules provide

Through a dedicated AADE application, married taxpayers can notify their choice to file separate personal income tax returns.

Returns may be filed separately provided at least one of the spouses chooses to do so.
This choice is binding on the other spouse as well.

Who must submit a notification

Spouses who have not chosen separate returns in the past and wish to file separate returns for tax year 2025 must make an explicit notification through the relevant application.

When a new notification is not required

Taxpayers who:

chose separate returns in a previous tax year and
are still married

do not need to log in to the application again,
unless they wish to revoke their choice.

If the choice is revoked and the spouses later wish to file separately again, a new notification is required.

Deadline for notification & revocation

Statutory deadline

Notification or revocation of the choice to file separately is possible until 28 February of the year in which the return is filed.

Specifically for this year

For tax year 2025, the notification can be made until 02/03/2026.

❗ If no notification is made by then:
➡️ the return must be filed jointly.

Revoking the choice of separate returns

Revocation:

is made through the same application,
is possible until 02/03/2026 this year (due to the extension).

After that date, the choice is locked for that tax year.

Deemed income & use of capital (critical point)

With separate returns:

there is no concept of family income,
deemed living and acquisition expenses (tekmiria) are borne by each spouse individually,
deemed expenses cannot be covered by the other spouse’s income,
use of capital cannot be transferred.

📌 This is where the main tax risk of separate returns lies.

Electronic receipts

With separate returns:

a surplus of electronic receipts cannot be transferred from one spouse to the other,
each spouse is assessed independently against the 30% threshold.

When a separate return pays off

A separate return is usually chosen when:

there is a risk of seizures or offsetting of debts,
one spouse has serious outstanding tax issues,
full tax independence is needed,
the choice is made for risk management.

When it does not pay off

A separate return is not advisable when:

one spouse cannot cover the deemed expenses on their own,
relies on the other spouse’s use of capital,
does not reach the required threshold of electronic spending.

❗ A separate return magnifies deemed expenses – it does not smooth them out.

Frequently Asked Questions (FAQ)

Can one spouse cover the other’s deemed expenses?
No. Deemed expenses are strictly individual.

Can use of capital be transferred?
No.

What if one spouse has zero income but deemed expenses?
They are taxed on the basis of the deemed expenses, with no possibility of support from the other spouse.

Does it affect benefits?
No, filing separate returns does not affect the granting of benefits.

How are children declared on separate returns?
Children of the marriage or recognised children are declared as dependants by both spouses.

Can a balance of receipts be transferred between spouses?
No.

Must the notification be made every year?
No. It is needed only in case of revocation or a new choice of separate returns.

What applies to civil partners (cohabitation agreement)?
No notification is required, as by law they can file either a joint or a separate return.

Conclusion

Filing separate returns as spouses is a binding choice with substantial tax consequences.
Particular care is needed regarding deemed expenses, use of capital and receipts before any notification.

A separate return is not a tool for reducing tax, but a tool for managing risk and liability.