Best Tax Lawyers in Kos

1. About Tax Law in Kos, Greece

Kos follows Greek tax law, administered by the Independent Authority for Public Revenue, known as AADE. Tax residents are generally taxed on worldwide income, while non residents are taxed on Greek source income. The island's tourism activity makes tax compliance for vacation rentals and hospitality businesses a common local concern.

Key tax categories you will encounter include income tax for individuals, corporate tax for businesses, value added tax (VAT) on goods and services, and property related taxes such as ENFIA. In addition, taxpayers use online portals to file returns and manage obligations. Understanding the Greek framework helps residents of Kos avoid penalties and ensure timely compliance.

As Kos integrates more digital services, taxpayers increasingly rely on online filing, electronic payments, and digital communications with the tax authority. National reforms affect residents island wide, including the introduction of streamlined procedures for declarations and audits. Staying informed about Greece wide trends helps Kos residents plan effectively.

Source: Independent Authority for Public Revenue (AADE) explains that tax collection and administration in Greece are centralized through official online platforms.

For authoritative guidance, consult official Greek government resources and AADE materials when planning (or reviewing) any tax matter in Kos.

2. Why You May Need a Lawyer

Operating in Kos, you may face tax situations that require legal expertise to avoid penalties and obtain proper relief. A qualified tax attorney can tailor strategies to the island's business environment and Greek tax rules.

• You own a vacation rental in Kos and receive a tax assessment or audit notice from the local tax office about VAT or income tax on rental income.
• You are starting a hospitality business in Kos and need guidance on VAT registration, invoicing rules, and local tax obligations for seasonal operations.
• You plan to sell property in Kos and must understand capital gains tax, transfer taxes, and documentation necessary for a compliant sale.
• You have received a penalty or late filing notice for a personal or business tax return and want to appeal or negotiate a reduced penalty.
• You are a resident with foreign income or cross border earnings and require guidance on avoiding double taxation and claiming foreign tax credits.
• You operate a Kos business and need advice on compliance with the Tax Procedure Code for audits, investigations, and court appeals.

3. Local Laws Overview

This section highlights two to three central laws that govern taxation in Greece, including how they apply to Kos residents. Laws are periodically amended, so refer to official sources for the latest text.

• Law 4172/2013 - Income Tax Code (Φορολογία Εισοδήματος). This law provides the framework for calculating and paying income tax for individuals and entities. It has been amended several times since its enactment and remains the core statute for personal and corporate income tax in Greece. Effective from 2014 onward with subsequent amendments.
• Law 4174/2013 - Tax Procedure Code (Κώδικας Φορολογικής Διαδικασίας). This code governs tax declarations, audits, penalties, and dispute resolution procedures. It sets the procedural timetable for assessments and appeals. Effective from 2014 onward with updates over time.
• Law 2859/1997 - Value Added Tax Code (Κώδικας ΦΠΑ). This statute establishes the general rules for VAT, including registration, rates, and compliance requirements for goods and services sold in Greece. Rates and rules have evolved with policy changes affecting the tourism and island economies. Effective since 1997 with ongoing amendments.

Recent trends include digitalization of tax reporting and broader electronic interactions with taxpayers. The Greek tax system increasingly emphasizes online filing through Taxisnet, electronic invoicing, and real time data checks. These changes apply nationwide, including Kos, and affect how residents file returns and respond to audits.

Source: AADE outlines digital reporting and online services used by taxpayers to manage tax obligations across Greece.

For exact text and latest amendments, consult official sources such as AADE and the Ministry of Finance, and use the gov.gr portal to locate current versions of these laws.

4. Frequently Asked Questions

What is the basic concept of tax residency in Greece?

Tax residency generally depends on where you spend most of the year, your permanent home, and your center of vital interests. Kos residents earning Greek source income are usually taxed under Greek rules. If in doubt, a lawyer can assess your situation against the official criteria.

How do I file my annual income tax return in Greece?

Most residents file online via the Taxisnet platform with their AFM number. You will report worldwide income if you are a tax resident and Greek source income if you are a non-resident. A lawyer can help prepare schedules and review assessments before submission.

What is the difference between ENFIA and municipal property taxes?

ENFIA is a national property tax based on real estate values. Municipal property taxes are levied by local authorities and can affect owners of rental properties in Kos. A lawyer can clarify which taxes apply to your property and ensure accurate assessments.

How long does a Greek tax audit typically take?

Audits can vary from a few months to over a year depending on complexity and workload at the local tax office. A lawyer can negotiate timelines, preserve rights, and handle dispute procedures on your behalf.

Do I need a lawyer for a tax dispute in Kos?

Having a lawyer is advisable for complex audits, appeals, or penalties. An attorney with Greek tax experience can navigate procedural rules and communicate with tax authorities effectively.

What documents are required to register for VAT in Kos?

Common documents include business registration, AFM, proof of activity, and IDs of owners. A tax lawyer can prepare the correct VAT registration forms and ensure compliance with Greek VAT rules.

Can I appeal a tax assessment in Greece?

Yes, you can appeal within the deadlines set by the Tax Procedure Code. An attorney can draft the appeal, gather evidence, and represent you in any hearings or negotiations with the tax office.

Should I hire a tax advisor for rental income from a property in Kos?

Yes, especially if you operate multiple units or use platforms like Airbnb. A tax advisor helps with declaring rental income, allowable deductions, and VAT considerations for tourism-related activity.

What is the typical cost of a tax attorney in Kos?

Fees vary by case complexity and experience. Expect an initial consultation fee and hourly rates or a fixed retainer for specific matters. Request a written fee schedule before starting work.

Is there a difference between a lawyer and an accountant for tax matters?

Lawyers handle disputes, audits, and legal interpretations of tax law. Accountants focus on accounting, bookkeeping, and tax return preparation. For disputes, a lawyer is generally required.

When are the key tax deadlines for individuals in Greece?

Deadlines typically occur annually for income tax returns and quarterly or monthly VAT filings depending on activity. A lawyer can help you map deadlines to avoid penalties and fines.

5. Additional Resources

• AADE - Independent Authority for Public Revenue - national tax collection, tax registration, and online services for taxpayers. Website: https://www.aade.gr
• Ministry of Finance - sets tax policy, rates, and major fiscal measures affecting tax law in Greece. Website: https://www.minfin.gr
• Gov Gr - official government portal with access to laws, forms, and administrative services for taxpayers. Website: https://www.gov.gr

6. Next Steps

1. Identify your specific tax issue in Kos (audit, VAT registration, property tax, or dispute). Gather relevant documents such as tax ID, property deeds, and income records. Plan to have all papers ready within 1-2 weeks.
2. Search for a tax attorney with Greek practice and local Kos experience. Check bar membership and confirm disciplinary history if available. Schedule initial consultations to assess fit.
3. Prepare a concise brief for the initial meeting. Include key facts, documents, deadlines, and your goals for resolution or appeal. Bring all notices or assessments received from AADE.
4. Request a written fee proposal and retainer agreement. Clarify whether the lawyer will work on an hourly basis or a fixed scope matter. Ask about estimated total costs and payment milestones.
5. Agree on a strategy and a communications plan. Confirm how you will receive updates and what information the lawyer needs from you. Establish expected response times for client matters.
6. Attend the initial consultation and follow the recommended steps. If proceeding with an appeal or audit defense, provide all requested records promptly to avoid delays.
7. Review progress and adjust the plan as needed. Reassess timelines and potential outcomes after key milestones or new notices from the tax authority.