Tax Office: 12+1 secrets and solutions for heirs

In the « trap » of the inheritance tax, even those who inherit the amounts that relate to salary or pension increases that the deceased was entitled to before his death, while deposits in a joint bank account are tax -free. In the event that the deceased had left unpaid taxes, the debts are deducted from the value of inheritance, which does not mean that the heirs are exempt from the deceased's debts to the tax office.

AADE, with a new guide, clarifies the gray zones in the taxation of inheritance, which are often a field of friction among the heirs.

The inheritance tax is levied on any property that is the cause of death, it is in Greece and belongs to domestic or foreigners, as well as the mobile property abroad and belongs to a Greek national who has his residence anywhere or a foreign national who has his residence in Greece.

Yes, they are an inheritance element, and therefore fall into an inheritance tax on salary or a deceased's salary or retirement increases and refer to an earlier death of the period, and shall be paid to its heirs.

Yes, the inheritance tax is due to if the acquisition or transfer with the cause of their fine ownership and the ownership of the usufructuary or its withholding were made from April 2, 1980. In these cases, the usufruct is considered to be at the time of the consolidation of the Lord by the Lord. corresponding to the percentage for which the Lord had been taxed on the acquisition of the fine ownership. That is, the fine gentleman who becomes complete after the death of the usufructuary, is taxed for the other tenths, for which he was not taxed in the purchase of fine ownership. The tax determination of the tax are taken into account the values ​​and tax -free amounts of the dying time of the usufructuary. The prerequisite for the application of the provision is the simultaneous – with a burdensome cause – acquisition of ownership of ownership and usufruct (or the acquisition of fine ownership with the simultaneous withholding of usufruct).

In this case the owner of the property will be taxed as a fine gentleman.

No, they are not taxed.

How the value of the stock market listed, bonds, founding securities, etc., is calculated. In inheritance taxation?

The value of the listed stock market, bonds and other trade securities is the value of the previous day of the time of the tax liability.

Yes. The heirs with the benefit of the inventory are required to submit inheritance tax return and the payment of the tax that may arise.

The one who becomes a heir after disclaimer shall owe the tax, which would be paid by the induction of the inheritance to him, provided that this tax is higher, unless heir to be disclaimed is NPAs, Municipalities, Legal Entities of Private Law.

The Life Security Convention is considered neither a donation in life nor a donation of the cause of death, but is, by law, the tax law and is taxed as a donation and depends on the procrastination of the death of the heir. For this reason it should be taken into account in the cause of death. In the event that compensation is paid which comes from more Life Safety Contracts of the Life of the Life, then these amounts are cumulatively taken into account in the cause of death.

From the value of the inheritance of property and by each serving by analogy, unless otherwise defined by the exist, the debts of the hereditary, fees or other rights to the State, Municipalities and Communities or Legal Entities of Public Law are deducted, even if the title, and if the title is based.

The mobile property located in the foreign nationals who have proven to be established therein for at least 10 years is exempt from the inheritance tax (but not the obligation to file a statement). They are not included in this exemption property of civil servants, military and employees based in Greece, as long as these persons settled abroad because of their status.

The bank deposit to a bank in euro or foreign currency in the name of two or more beneficiaries jointly, as well as the joint accounts of other financial products of the domestic or abroad, regardless of the residence of the co -beneficiaries, after the death of any of them, to all of them, Inheritance tax. However, this exemption does not apply to financial deposits and accounts kept in non -cooperative states in the States and to states that have not entered into and do not apply with Greece a contract of administrative assistance in the tax sector or have not signed and do not apply with Greece the multilateral agreement of the authorities for automatic information.

As a rule, the heir or his heir or his legal representative is liable to submit a heir tax return. Other debtors on a case -by -case basis are the executioner, the bankruptcy of the bankruptcy, the heirs of the debtor in a statement, if he died, etc.