Best Tax Lawyers in Elliniko

About Tax Law in Elliniko, Greece

This guide offers a clear introduction to tax law as it applies to residents, property owners, employees and businesses in Elliniko, a suburb of the Athens metropolitan area. Taxation in Elliniko is governed by national Greek tax law and administered through national authorities with local offices that serve the area. Key tax categories that affect individuals and businesses include income tax, value-added tax - VAT, property tax - ENFIA, social security contributions, withholding taxes and special taxes such as capital gains and inheritance tax. Administrative processes - filings, audits, assessments and appeals - are handled by the Independent Authority for Public Revenue and the local tax offices, often with involvement of municipal services for certain local charges.

Why You May Need a Lawyer

Tax matters can be complex, technical and time-sensitive. You may need a lawyer when you face any of the following situations:

- Tax audits or formal tax assessments alleging unpaid tax, penalties or interest.

- Disputes with the tax authority about the interpretation of tax law, allowable deductions, or taxable events.

- Complex business transactions - mergers, acquisitions, reorganizations, or cross-border transactions that have significant tax consequences.

- Property transactions, including sales, transfers, inheritance or disputes over ENFIA or transfer taxes.

- Representation in administrative appeals or litigation before administrative courts and the Council of State.

- Criminal tax investigations that could lead to fines or penal sanctions.

- Setting up tax-efficient structures for a new business or obtaining certainty through advance tax rulings or opinions.

A tax lawyer brings legal interpretation, procedure knowledge and courtroom experience. They can work with accountants and tax advisors to protect your rights, negotiate settlements, file timely appeals and reduce exposure to penalties.

Local Laws Overview

While Greek tax law is national, local practice and administration impact how obligations are carried out in Elliniko. Key aspects to understand:

- Income Tax - Greece taxes residents on worldwide income and non-residents on Greek-source income. Progressive rates apply for individuals. Businesses are subject to corporate tax at national rates.

- VAT - Standard VAT applies to most goods and services. Businesses that make taxable supplies must register, file periodic VAT returns and maintain detailed records.

- ENFIA - An annual unified property tax applies to owners of real estate in Greece. ENFIA assessments depend on property location, size, age and declared characteristics. Local municipalities do not set ENFIA rates but municipal levies and charges may apply separately.

- Withholding Taxes - Payments such as employment income, dividends, interest and certain professional fees may be subject to withholding at source.

- Social Security Contributions - Employers and self-employed persons must register with social security authorities for contributions to pension and health systems.

- Tax Administration - The Independent Authority for Public Revenue administers assessments, collections and audits via local tax offices. Administrative procedures include objections, administrative appeals and judicial review in administrative courts.

- Penalties and Interest - Late filing, underpayment and non-compliance can attract interest and administrative penalties. Criminal sanctions may apply in cases of serious tax fraud.

Frequently Asked Questions

How do I know which taxes I must pay if I live in Elliniko?

Your tax obligations depend on your residency status, income sources and property ownership. Residents are taxed on worldwide income and must file annual income tax returns. Property owners pay ENFIA. If you run a business or provide services you may also have VAT, payroll tax and social security obligations. Consult a tax professional for a tailored assessment.

What is ENFIA and how does it affect property owners in Elliniko?

ENFIA is the unified property tax applied across Greece. It is calculated using objective property values, surface area, location and other factors. For property owners in Elliniko, the tax amount reflects the local real-estate characteristics but follows national calculation rules. ENFIA bills are issued annually and must be paid according to the schedule set by the tax authority.

When can the tax authorities audit me and what should I do if audited?

Tax audits can occur randomly or be triggered by anomalies in returns. If audited, cooperate but avoid providing unverified statements. Gather documents - invoices, bank statements, contracts and receipts. Inform your tax lawyer or certified accountant immediately so they can advise on rights, prepare submissions and represent you during the process.

Can I appeal a tax assessment and what is the process in Greece?

Yes. You can initially file an objection or administrative appeal with the tax authority within the statutory timeframe stated on the assessment. If the authority rejects or does not resolve the matter, you can pursue judicial review before administrative courts and ultimately the Council of State for significant legal questions. Deadlines are strict - consult a lawyer quickly to preserve rights.

What are common penalties for late filing or underreporting taxes?

Penalties vary by type and severity of the breach. They can include fixed fines, percentage-based penalties on unpaid amounts, statutory interest and, in serious cases involving fraud, criminal charges. Administrative settlements or installment arrangements may reduce immediate financial pressure, but timely professional help is important.

Do I need a Greek tax identification number to do business or buy property in Elliniko?

Yes. A Greek tax identification number - AFM - is required for most fiscal acts including employment, opening a bank account, buying property and registering businesses. Non-residents can obtain an AFM through a local tax office with the appropriate identification and documents, often with the help of a legal or tax representative.

How does VAT affect small businesses and freelancers in Elliniko?

Businesses and freelancers that exceed the VAT registration threshold or provide VATable services must register, charge VAT on sales, file periodic VAT returns and maintain VAT records. Certain small businesses or specific activities may benefit from simplified regimes or exemptions - a tax advisor can determine if you qualify and help manage compliance.

What tax considerations apply to short-term rentals and holiday properties?

Income from short-term rentals is taxable and must be declared. Depending on the structure - personal rental or business activity - different tax and VAT rules may apply. Local regulations and municipal charges may also impose requirements. Accurate record-keeping of bookings, expenses and receipts is essential to support tax filings.

How are inheritances and gifts taxed in Greece?

Inheritance and gift tax is imposed on transfers of assets by death or donation. Rates and exemptions depend on the relationship between donor and recipient and the value and type of assets. Real-estate transfers may also trigger other duties or registration fees. Early legal advice helps plan and minimize tax exposure while ensuring proper documentation for title transfers.

What should I do if I cannot pay my tax bill on time?

Contact the tax authority promptly and seek professional advice. The tax administration may allow payment by instalments or accept an application for deferred payment under specific conditions. A tax lawyer or accountant can help prepare the application, negotiate terms and advise on potential penalties and interest so you can manage cash flow while addressing the liability.

Additional Resources

Helpful institutions and resources to consult when looking for authoritative tax information and assistance:

- Independent Authority for Public Revenue - the national body that administers taxes and issues official guidance and tax forms.

- Ministry of Finance - responsible for tax policy and legislative changes.

- Local tax offices - for filing returns, obtaining documents and processing registrations.

- Social security authority - for contribution obligations and registrations for employees and the self-employed.

- Athens Bar Association and local law societies - directories of licensed lawyers who specialise in tax law.

- Certified accountants and tax advisers - professionals who prepare tax returns and interact with the tax authority on routine matters.

- Citizens Service Centers - for basic administrative support and direction to the right offices.

Always verify guidance against current rules - tax law changes frequently and official institutions provide the authoritative text and notices.

Next Steps

If you need legal assistance with a tax matter in Elliniko, follow these practical steps:

- Gather documents - recent tax returns, assessment notices, bank statements, invoices, contracts and property deeds. Organise them by year and category.

- Identify the issue - audit, assessment, filing, business setup, property transfer or dispute. A clear description will help professionals assess the case quickly.

- Contact a qualified tax lawyer or a tax advisor experienced in Greek tax law. Ask about relevant experience, fees, expected timelines and whether they work with accountants when needed.

- Attend an initial consultation - present your documents, explain deadlines and ask about likely outcomes and next actions. Request written confirmation of agreed steps and cost estimates.

- Act promptly on deadlines - appeals and objections have strict time limits. If you receive any official notices, do not ignore them. Notify your lawyer immediately.

- Consider preventive steps - regular compliance reviews, correct bookkeeping, and formal tax planning can reduce the risk of future disputes and unexpected liabilities.

Disclaimer - This guide provides general information only and does not create an attorney-client relationship. For advice tailored to your situation consult a licensed tax lawyer or tax adviser in Greece.