Through a dedicated AADE application, married taxpayers can notify their choice to file separate personal income tax returns<\/strong>.<\/p>\n\n\n\n Returns may be filed separately provided at least one of the spouses chooses to do so<\/strong>. Spouses who have not chosen<\/strong> separate returns in the past and wish to file separate returns<\/strong> for tax year 2025 must make an explicit notification<\/strong> through the relevant application.<\/p>\n\n\n\n Taxpayers who:<\/p>\n\n\n\n do not need<\/strong> to log in to the application again, If the choice is revoked and the spouses later wish to file separately again, a new notification<\/strong> is required.<\/p>\n\n\n\n Notification or revocation of the choice to file separately is possible until 28 February<\/strong> of the year in which the return is filed.<\/p>\n\n\n\n For tax year 2025, the notification can be made until 02\/03\/2026<\/strong>.<\/p>\n\n\n\n \u2757 If no notification is made by then:<\/strong> Revocation:<\/p>\n\n\n\n After that date, the choice is locked<\/strong> for that tax year.<\/p>\n\n\n\n With separate returns:<\/p>\n\n\n\n \ud83d\udccc This is where the main tax risk<\/strong> of separate returns lies.<\/p>\n\n\n\n With separate returns:<\/p>\n\n\n\n A separate return is usually chosen when:<\/p>\n\n\n\n A separate return is not advisable when:<\/p>\n\n\n\n \u2757 A separate return magnifies deemed expenses \u2013 it does not smooth them out<\/strong>.<\/p>\n\n\n\n Can one spouse cover the other’s deemed expenses?<\/strong> Can use of capital be transferred?<\/strong> What if one spouse has zero income but deemed expenses?<\/strong> Does it affect benefits?<\/strong> How are children declared on separate returns?<\/strong> Can a balance of receipts be transferred between spouses?<\/strong> Must the notification be made every year?<\/strong> What applies to civil partners (cohabitation agreement)?<\/strong> Filing separate returns as spouses is a binding choice<\/strong> with substantial tax consequences. A separate return is not a tool for reducing tax<\/strong>, but a tool for managing risk and liability<\/strong>.<\/p>\n\n\n\n Read also:<\/strong> Tax-free parental gifts up to \u20ac800,000<\/a> \u00b7 Agreement declarations: what they include and when they are filed<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" Separate tax returns for spouses in Greece for tax year 2025: who must notify, deadlines, deemed income rules and when it does not pay off.<\/p>\n","protected":false},"author":3,"featured_media":872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\n
This choice is binding on the other spouse as well<\/strong>.<\/p>\n\n\n\n
\n\n\n\nWho must submit a notification<\/h2>\n\n\n\n
\n\n\n\nWhen a new notification is not required<\/h2>\n\n\n\n
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unless they wish to revoke<\/strong> their choice.<\/p>\n\n\n\n
\n\n\n\nDeadline for notification & revocation<\/h2>\n\n\n\n
Statutory deadline<\/h3>\n\n\n\n
Specifically for this year<\/h3>\n\n\n\n
\u27a1\ufe0f the return must be filed jointly<\/strong>.<\/p>\n\n\n\n
\n\n\n\nRevoking the choice of separate returns<\/h2>\n\n\n\n
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\n\n\n\nDeemed income & use of capital (critical point)<\/h2>\n\n\n\n
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\n\n\n\nElectronic receipts<\/h2>\n\n\n\n
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\n\n\n\nWhen a separate return pays off<\/h2>\n\n\n\n
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\n\n\n\nWhen it does not pay off<\/h2>\n\n\n\n
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\n\n\n\nFrequently Asked Questions (FAQ)<\/h2>\n\n\n\n
No. Deemed expenses are strictly individual.<\/p>\n\n\n\n
No.<\/p>\n\n\n\n
They are taxed on the basis of the deemed expenses, with no possibility of support from the other spouse.<\/p>\n\n\n\n
No, filing separate returns does not affect the granting of benefits.<\/p>\n\n\n\n
Children of the marriage or recognised children are declared as dependants by both spouses<\/strong>.<\/p>\n\n\n\n
No.<\/p>\n\n\n\n
No. It is needed only in case of revocation<\/strong> or a new choice of separate returns.<\/p>\n\n\n\n
No notification is required, as by law they can file either a joint or a separate return.<\/p>\n\n\n\n
\n\n\n\nConclusion<\/h2>\n\n\n\n
Particular care is needed regarding deemed expenses, use of capital and receipts<\/strong> before any notification.<\/p>\n\n\n\n