The Independent Authority for Public Revenue (AADE) has launched a special online platform allowing married taxpayers to notify their choice to file separate personal income tax returns.

The notification — as well as the revocation of this choice — can be submitted until February 28 of the year in which the tax return is filed.

Taxpayers who chose to file separate returns in the previous tax year and wish to continue doing so do not need to submit a new notification, unless they wish to revoke their choice.

If no notification for separate filing is submitted by February 28, spouses will be required to file a joint tax return.

The option to file separate returns is available through an electronic application on www.aade.gr.

Platform Launch

As of Monday, January 12, the AADE platform is operational, allowing married taxpayers to declare their intention to file separate personal income tax returns.

Taxpayers who selected separate filings in the previous tax year and remain married are not required to re-enter the application, unless they wish to revoke their previous selection.

If the choice is revoked and spouses later wish to file separately again, a new notification must be submitted by at least one of the spouses.

Notifications and revocations can be submitted until February 28, via the AADE website:
Digital Services → Tax Services → Income → Notification of Separate Filing

Frequently Asked Questions

1. How can I notify my choice to file a separate income tax return?
   Notification is submitted via the AADE website through a dedicated electronic application, either by the taxpayer using their personal login credentials or by an authorized accountant or tax advisor.
2. What happens if neither spouse submits a notification by February 28, 2026?
   The spouses will file a joint tax return for the 2025 tax year.
3. In joint returns, is tax offsetting carried out between spouses?
   No. Taxes are assessed separately for each spouse, and no offsetting of credit or debit amounts occurs.
4. Does filing separate returns affect entitlement to benefits?
   No, benefits are not affected by filing separate income tax returns.
5. Is it mandatory to file separate returns if spouses have different tax residences?
   No. Separate tax treatment already applies within joint returns when spouses have different tax residences.
6. How is the primary residence declared in separate returns?
   Each spouse declares their ownership, tenancy, or free-use percentage in Table 5 of form E1.
7. What if one spouse has no ownership or usage rights in the residence?
   That spouse completes Table 6, selecting “cohabitation with spouse.”
8. How are children declared as dependents?
   Children from a common marriage or legally recognized children are declared as dependents by both spouses.
9. Who declares a minor child’s income in separate returns?
   If the child is not required to file a return, the income is added to and declared by the parent with the higher income.
10. Who is responsible for living and acquisition presumptions?
    Each spouse is assessed individually; family income is not considered for covering presumptions.
11. Can unused receipt amounts be transferred between spouses?
    No, such transfers are not permitted.
12. What is the deadline for notification?
    February 28 of the filing year.
13. Can the choice be revoked after February 28?
    No, revocation is only possible until February 28.
14. Who can submit the notification?
    Either spouse or both.
15. Must notification be submitted every year?
    Only if spouses wish to revoke a previous choice. Otherwise, the original choice remains valid.
16. If I get married during the filing year, can I file separately?
    From tax year 2024 onward, spouses must file a joint return for the year of marriage. Separate filing becomes available for that year only after notification.
17. Do partners in a civil partnership need to notify for separate filing?
    No. Civil partners may choose either joint or separate filings by law.
18. Do both spouses need personal login credentials?
    Yes. Each spouse must have their own access credentials to submit separate tax returns.