The heir or legatee or their legitimate proxy shall be subject to filing the inheritance tax return.

The inheritance tax return is filed within six (6) months from the date of death, if the testator died in Greece, or within one (1) year if the testator died abroad or if the heir or legatees resided abroad at the time of death.

As a rule, the time-limit commences upon:

the death of the testator;
the date the will is granted probate; or
the publication of the court judgment declaring a person as missing in the press;
the death of the person subject to file a return, where they failed to file a return; or
the end of pending proceedings, the joining of the usufruct with bare ownership, the conclusion of forced expropriations, the collection of copyright, etc.

The time-limit for filing the inheritance tax return may be extended by no more than three (3) months by virtue of a decision issued by the head of the competent tax office. The time-limit extension application may also be submitted after its expiry, but within the next 3 months.

The following supporting documents are required when filing inheritance tax returns:

death certificate;
copy of the will;
certificate of succession or certificate issued by the competent municipal or communal authority concerning the kind and degree of relatedness to the testator;
certificate issued by the Registrar of the District Court concerning the non-publication of a more recent will or non-publication of a will in the case of intestate succession;
an official record indicating the age of the usufructuary, when their age is taken into consideration in order to determine the value;
the authorisation document in the case of proxies;
the documents proving the deferral of the date when the tax obligation arose;
proof of estate debts.

The inheritance tax return is submitted to the tax office with territorial jurisdiction over the testator’s last residential address, as the latter has been declared in its registry.

If the testator resided abroad, the return is submitted to the tax office for Residents abroad & Alternative Taxation of Domestic Tax Residents.

If the testator's residence was abroad but they died in Greece, the return is submitted to the tax office of the place of death.

The tax shall be paid:

where it arises on the basis of an initial or amending return filed in good time, in 12 equal bimonthly instalments of no less than EUR 500, except for the final instalment;

in the case of an inheritance, if the heir is a minor, the number of instalments shall be doubled, provided no instalment is less than EUR 500, except for the final instalment;

following the filing of a late amending return or following an audit, within 30 days of the communication of the corrective assessment act;
in the case of a final judgment rendered by an administrative court, in two equal monthly instalments.

For cases where the tax obligation arose prior to 1 January 2015, the right of the State to audit the case shall be time-barred after ten (10) years have elapsed, where a return was filed, or fifteen (15) years, if no return was filed. For cases where the tax obligation arose from 1 January 2015 onwards, the right of the State shall be time-barred, as a rule, within five (5) years from the end of the year when the time-limit to file the return expires.

Irrespective of the foregoing, the right of the State is time-barred for all cases where the tax obligation arose by 31 December 2003.

Decision No A.1137/2020 of the Governor of the Independent Authority for Public Revenue (AADE) sets forth the procedure for the filing of capital taxation returns, communication of tax assessment acts and receipt of certificates, which is mandatory and concerns all returns/applications etc. for which their submission and issuance through a corresponding electronic platform is not provided for.

More specifically, initial and amending inheritance tax returns must be sent (in a physical envelope) by registered post or courier service to the Head of the competent Tax Office. Returns can also be filed in an envelope with the protocol office of the competent service or imposed through the application "My requests".

According to decision A.1137/2020, the return filing procedure is a provisional measure, as the procedure for the electronic filing of inheritance tax returns is under development and is expected to be commissioned presently.

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