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Greece’s Council of State gives spouses the right to submit separate tax declaration

Greece’s Council of State opened the door for spouses couples to separately submit their tax declarations. The CoS decision is also an attempt  to stop virtual divorce applications that have increased in last year, in an effort of couples to avoid or pay less taxes.

This decision justified a taxpayer who had asked the tax office for the period from the tax year 2016 onward to be able to submit a separate online tax return of his income rather together with his wife’s income. Furthermore, he had asked for the issue of  a separate tax statement, the determination of separate income tax without a common sum up or offsetting as well as separate determination of tax payment in installments.

Οι δικαστές σημειώνουν ότι ο Κώδικας Φορολογίας Εισοδήματος έχει διατηρήσει για τον σύζυγο, ο οποίος είναι υπόχρεος μόνο για τον φόρο που αναλογεί στο δικό του εισόδημα, την υποχρέωση να υποβάλει τη δήλωση και για το εισόδημα της συζύγου, μολονότι αυτή μόνη είναι υπόχρεη για τον φόρο, τα τέλη και τις εισφορές που αναλογούν σε αυτό.


The Council of State ruled that the taxpayer (as well as his spouse) is entitled to submit a tax return declaration for his income in accordance with the provision of paragraph 1 of article 67 of Law 4172/2013.

The judges note that the Income Tax Code has retained for the spouse, who is liable only for the tax corresponding to his own income, the obligation to make the declaration for the spouse’s income even though she is liable for the tax alone , the fees and contributions that are attributable to it.

The CoS decision is Nr 330/2018, for further details ask your accountant.

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