Which Document Can Be A Will In Greece

Which Document Can Be A Will In Greece By Christos ILIOPOULOS* Athens, 16 April 2023 What can be legally considered a Will in Greece by jurists, notaries, the tax office and the administration is determined by Greek law. Legal documents which are considered a perfectly valid Will in other countries, is not always certain that they will be accepted as a Will in Greece. The three possible categories of a Will in Greece are the following: 1. A holographic or handwritten Will. This is a document written by the testator (the person who is making the Will), on any piece of paper, which however must be entirely handwritten. This document must be entirely written by the hand of the testator. It cannot have any printed or typed words or text. If the document contains printed parts, or parts which are handwritten by others than the testator, it is not a Will in Greece, even if it is signed by the testator, and even if the testator has written on it that he/she approves of the part of the text, which is written by someone else. The document must also contain the full name of the testator, the date the document is being drafted and the signature of the testator at the end of the text. Sometimes, if the date is missing, it can be replaced by other, indirect, entries in the Will and thus the document can be “saved” as a Will, even if it does not have a clear date. The document does not necessarily have to contain the title “Will” or “Last Testament and Will” or something similar. As long as it satisfies the minimum requirements to be a Will, it can be considered as such. Thus, the piece of paper could be even a letter written by the person who died to someone else, where the writer of the document outlines his/her wishes with regards to his/her property and assets, after his/her passing. As long as it states the name of the person who wrote it and a date, and it is handwritten, it can be a Will. If a standard signature is missing, (because people do not usually sign a letter they send to someone else), the entry of the handwritten name of the writer at the end of the letter could be considered a signature. It does not matter in what language the handwritten document is written. It could be Greek, or any other known language, as long as the text can be officially translated in Greek and presented to the Greek court for probation, so it can obtain legal validity as a Will. 2. A public Will is signed by the testator before a notary (who is a fully professional jurist in Greece), in a formal way, as an officially notarized act in the presence of three witnesses or one witness and a second notary. In this case, the testator provides the lawyer or the notary with his/her wishes and they come up with a first draft of the Will. Once the final draft is fully accepted by the testator, the printed document is signed by the testator and the notary, along with the witnesses and its hardcopy is registered and filed at the notary’s office. If the notary’s commission expires, by law there is always another notary who takes over the archive of the notary with all the officially recorded acts, including the public Will of the testator. After the passing of the testator, the Will is filed at the court and it is eventually probated by it. The heirs or next of kin of the deceased must know the name of the notary where the testator had made his/her Will, in order to find the public Will and have it probated. If they know or suspect the deceased had made a public Will, but are not aware of the name of the notary, they can file a written request with the notaries’ association and a search is done with a notice sent to all notaries with the name of the deceased. 3. A document written and signed by the testator, or written by another person or typed, but signed by the testator, is enclosed in a file and is handed over to a notary. If the document is written by another person or if it is typed, it must have the signature of the testator on every page. The testator appears at the notary’s office, has his/her id confirmed, hands over the closed envelope and signs the related notarial act (secret Will). Three witnesses, or a second notary and one witness are by law required to be present. The notary keeps it as a recorded act and the envelope is opened by the court after the passing of the testator, when the court probates it as a Will. If a person has assets in Greece (real estate, movables of value, single – name bank accounts) and wants to make a Will to distribute them, the best course of action is possibly to make a Will, which falls into one of the above three categories of Wills in Greek law. If this person has already signed a Will in another country, in most cases after his/her passing, the foreign Will once probated in that other country, can also be subsequently probated and become valid in Greece, too, so the heirs can use the foreign Will to inherit assets located in Greece. However, there are cases where the legal wording of the foreign Will is not easy to be legally implemented in Greece, the most usual example being the use of the notion of the “Trust” in the foreign Will. This sometimes causes difficulties, or more rarely deadlocks, with the foreign Will not being possible to be legally applied by lawyers, notaries, the tax office and other state authorities in Greece. To minimize this risk, one possible suggestion is the testator to make a separate section in his foreign Will, where he will state his wishes for property exclusively located in Greece, after he has consulted with a Greek lawyer. Another option is to make a separate, Greek Will in Greece, which deals exclusively or primarily with assets in Greece. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr By Christos ILIOPOULOS* Athens, 16 April 2023 What can be legally considered a Will in Greece by jurists, notaries, the tax office and the administration is determined by Greek law. Legal documents which are considered a perfectly valid Will in other countries, is not always certain that they will be accepted as a Will in Greece. The three possible categories of a Will in Greece are the following: 1. A holographic or handwritten Will. This is a document written by the testator (the person who is making the Will), on any piece of paper, which however must be entirely handwritten. This document must be entirely written by the hand of the testator. It cannot have any printed or typed words or text. If the document contains printed parts, or parts which are handwritten by others than the testator, it is not a Will in Greece, even if it is signed by the testator, and even if the testator has written on it that he/she approves of the part of the text, which is written by someone else. The document must also contain the full name of the testator, the date the document is being drafted and the signature of the testator at the end of the text. Sometimes, if the date is missing, it can be replaced by other, indirect, entries in the Will and thus the document can be “saved” as a Will, even if it does not have a clear date. The document does not necessarily have to contain the title “Will” or “Last Testament and Will” or something similar. As long as it satisfies the minimum requirements to be a Will, it can be considered as such. Thus, the piece of paper could be even a letter written by the person who died to someone else, where the writer of the document outlines his/her wishes with regards to his/her property and assets, after his/her passing. As long as it states the name of the person who wrote it and a date, and it is handwritten, it can be a Will. If a standard signature is missing, (because people do not usually sign a letter they send to someone else), the entry of the handwritten name of the writer at the end of the letter could be considered a signature. It does not matter in what language the handwritten document is written. It could be Greek, or any other known language, as long as the text can be officially translated in Greek and presented to the Greek court for probation, so it can obtain legal validity as a Will. 2. A public Will is signed by the testator before a notary (who is a fully professional jurist in Greece), in a formal way, as an officially notarized act in the presence of three witnesses or one witness and a second notary. In this case, the testator provides the lawyer or the notary with his/her wishes and they come up with a first draft of the Will. Once the final draft is fully accepted by the testator, the printed document is signed by the testator and the notary, along with the witnesses and its hardcopy is registered and filed at the notary’s office. If the notary’s commission expires, by law there is always another notary who takes over the archive of the notary with all the officially recorded acts, including the public Will of the testator. After the passing of the testator, the Will is filed at the court and it is eventually probated by it. The heirs or next of kin of the deceased must know the name of the notary where the testator had made his/her Will, in order to find the public Will and have it probated. If they know or suspect the deceased had made a public Will, but are not aware of the name of the notary, they can file a written request with the notaries’ association and a search is done with a notice sent to all notaries with the name of the deceased. 3. A document written and signed by the testator, or written by another person or typed, but signed by the testator, is enclosed in a file and is handed over to a notary. If the document is written by another person or if it is typed, it must have the signature of the testator on every page. The testator appears at the notary’s office, has his/her id confirmed, hands over the closed envelope and signs the related notarial act (secret Will). Three witnesses, or a second notary and one witness are by law required to be present. The notary keeps it as a recorded act and the envelope is opened by the court after the passing of the testator, when the court probates it as a Will. If a person has assets in Greece (real estate, movables of value, single – name bank accounts) and wants to make a Will to distribute them, the best course of action is possibly to make a Will, which falls into one of the above three categories of Wills in Greek law. If this person has already signed a Will in another country, in most cases after his/her passing, the foreign Will once probated in that other country, can also be subsequently probated and become valid in Greece, too, so the heirs can use the foreign Will to inherit assets located in Greece. However, there are cases where the legal wording of the foreign Will is not easy to be legally implemented in Greece, the most usual example being the use of the notion of the “Trust” in the foreign Will. This sometimes causes difficulties, or more rarely deadlocks, with the foreign Will not being possible to be legally applied by lawyers, notaries, the tax office and other state authorities in Greece. To minimize this risk, one possible suggestion is the testator to make a separate section in his foreign Will, where he will state his wishes for property exclusively located in Greece, after he has consulted with a Greek lawyer. Another option is to make a separate, Greek Will in Greece, which deals exclusively or primarily with assets in Greece. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Κληρονομία Κοινού Λογαριασμού Εξωτερικού

Κληρονομία Κοινού Λογαριασμού Εξωτερικού Του Χρήστου Ηλιόπουλου* Αθήνα, 30 Μαρτίου 2023 Στην σύγχρονη ζωή οι οικονομικές σχέσεις των ανθρώπων επεκτείνονται όλο και συχνότερα και σε χώρες εκτός αυτής στην οποία κατοικούν. Εμφανίζονται, συνεπώς, περισσότερες περιπτώσεις όπου φορολογικός κάτοικος Ελλάδος τυγχάνει να είναι συγκύριος κοινού τραπεζικού λογαριασμού σε τράπεζα του εξωτερικού. Σε περίπτωση που αποβιώσει ο έτερος συγκύριος του κοινού τραπεζικού λογαριασμού της αλλοδαπής, γεννάται το ερώτημα εάν ο κάτοικος Ελλάδος έχει υποχρέωση να καταβάλει φόρο κληρονομίας ή άλλον φόρο στην Ελλάδα για το χρηματικό ποσό που μένει στον λογαριασμό εξωτερικού. Κατ’ αρχάς στην Ελλάδα ισχύει από το 1932 μέχρι και σήμερα νόμος που ορίζει ότι σε κοινό λογαριασμό μπορεί να έχει τεθεί όρος ότι σε περίπτωση θανάτου ενός εκ των συνδικαιούχων, το ποσό της κατάθεσης περιέρχεται αυτοδικαίως στον επιζώντα δικαιούχο του λογαριασμού, ο οποίος δεν θεωρείται ότι κληρονομεί το ποσό αυτό και έτσι δεν υποχρεούται να πληρώσει φόρο κληρονομίας. Ζήτημα ανέκυπτε με την διαφοροποίηση που γινόταν μεταξύ τραπεζικών λογαριασμών που τηρούνται σε τράπεζα στην Ελλάδα και λογαριασμών που τηρούνται σε τράπεζα του εξωτερικού. Συγκεκριμένα, η ελληνική φορολογική διοίκηση δεχόταν ότι ο εναπομένων συνδικαιούχος τραπεζικού λογαριασμού δεν καταβάλλει φόρο σε περίπτωση θανάτου του έτερου συνδικαιούχου, μόνον εφόσον ο κοινός τραπεζικός λογαριασμός τηρείται στην Ελλάδα. Αν ο λογαριασμός τηρείται στο εξωτερικό, τότε η απαλλαγή δεν ίσχυε, κατά την ελληνική εφορία και ο επιζών συνδικαιούχος κοινού τραπεζικού λογαριασμού εξωτερικού έπρεπε να πληρώσει φόρο κληρονομίας. Επειδή το καθεστώς αυτό θεωρήθηκε ότι παραβιάζει το δίκαιο της Ευρωπαϊκής Ένωσης αναφορικώς με τον θεμελιώδη κανόνα της ελευθερίας κινήσεως, μεταξύ άλλων και κεφαλαίων εντός Ε.Ε., εισήχθη νομοθεσία στην Ελλάδα με ισχύ από 28 Μαρτίου 2022, σύμφωνα με την οποία δεν γίνεται πλέον διάκριση μεταξύ λογαριασμών που τηρούνται στην Ελλάδα και λογαριασμών του εξωτερικού και συνεπώς παρέχεται η απαλλαγή και στον επιζώντα συνδικαιούχο λογαριασμού εξωτερικού, ο οποίος γίνεται δεκτό πλέον και από την ελληνική φορολογική αρχή ότι δεν υποχρεούται να πληρώσει φόρο κληρονομίας για το ποσό που βρίσκεται στον κοινό τραπεζικό λογαριασμό, ακόμα και αν ο λογαριασμός τηρείται σε τράπεζα του εξωτερικού. Βασική, ωστόσο, προϋπόθεση για την μη καταβολή φόρου είναι ο θάνατος του συνδικαιούχου του κοινού τραπεζικού λογαριασμού εξωτερικού να έχει λάβει χώρα μετά την 28-3-2022, ημερομηνία κατά την οποία άρχισε να ισχύει ο νέος νόμος στην Ελλάδα. Μία άλλη βασική προϋπόθεση είναι στα έγγραφα του ανοίγματος του κοινού τραπεζικού λογαριασμού να αναγράφεται ρητώς ο όρος ότι σε περίπτωση θανάτου ενός των συνδικαιούχων του λογαριασμού, το ποσό της κατάθεσης περιέρχεται αυτοδικαίως στον εναπομένοντα συγκύριο του λογαριασμού. Πρέπει δηλαδή να υφίσταται εγγράφως αυτός ο όρος στα έγγραφα που υπογράφονται κατά το άνοιγμα του κοινού τραπεζικού λογαριασμού του εξωτερικού και σε περίπτωση ελέγχου να μπορεί ο φορολογούμενος στην Ελλάδα να αποδείξει εγγράφως την ύπαρξη του συγκεκριμένου όρου στον κοινό τραπεζικό λογαριασμό εξωτερικού. Τρίτη βασική προϋπόθεση είναι ο κοινός λογαριασμός να τηρείται σε χώρα που θεωρείται ότι είναι συνεργαζόμενη με την ελληνική φορολογική αρχή αναφορικώς με θέματα ανταλλαγής πληροφοριών για φορολογικές υποθέσεις. Για να εφαρμοσθεί δηλαδή από την ελληνική φορολογική αρχή η ευνοϊκή διάταξη της μη φορολόγησης του υπολοίπου κοινού τραπεζικού λογαριασμού εξωτερικού μετά τον θάνατο του συνδικαιούχου, πρέπει η χώρα που τηρείται ο λογαριασμός να μην ανήκει στον κατάλογο των κρατών που σύμφωνα με τις προδιαγραφές του ΟΟΣΑ, δεν συνεργάζονται με άλλα κράτη προκειμένου να παράσχουν πληροφορίες που βοηθούν στην καταπολέμηση της φοροαποφυγής και φοροδιαφυγής. Ιδιαίτερη προσοχή πρέπει να καταβάλει ο φορολογούμενος Ελλάδος στην περίπτωση κατά την οποία επιθυμεί να χρησιμοποιήσει το υπόλοιπο του (πρώην κοινού) λογαριασμού εξωτερικού, που εισήγαγε στην Ελλάδα, για κάλυψη τεκμηρίων, του πόθεν έσχες ή για αγορά ακινήτου, διότι μπορεί να απαιτηθεί να έχει υποβάλει σχετική φορολογική δήλωση για το εν λόγω ποσό στην Ελλάδα, παρά το ότι δεν υποχρεούται να πληρώσει φόρο κληρονομίας ή εισοδήματος γι’ αυτό. Τέλος, εάν ο θανών συνδικαιούχος του κοινού λογαριασμού εξωτερικού ήταν φορολογούμενος Ελλάδος, η ελληνική φορολογική αρχή θα ζητήσει απόδειξη ότι δήλωνε τα ποσά του υπολοίπου του λογαριασμού ως εισόδημα στην Ελλάδα ή ότι τα ποσά αυτά καλύπτονται από άλλες αιτίες νόμιμης κτήσεως. *Ο Χρήστος Ηλιόπουλος είναι Δικηγόρος παρ’ Αρείω Πάγω, Master of Laws. www.greekadvocate.eu bm-bioxoi@otenet.gr

The Deceased’s Citizenship Important For Inheritance

The Deceased’s Citizenship Important For Inheritance By Christos ILIOPOULOS* Athens, 26 February 2023 When an estate is settled in Greece, (which means that the assets of the estate or part of them, are located in Greece), important questions such as who is considered an heir, what is the share of each heir or beneficiary and several other questions about the inheritance case are determined primarily by the law of the citizenship, which the deceased had at the time of the passing. This is what Article 28 of the Civil Code of Greece states. If the deceased had more than one citizenship, among which the Greek one, it will be Greek inheritance law which will be applicable with regards to who becomes an heir and who gets what share. However, with regards to the process of the settlement of the estate and the inheritance taxes, if any, it is Greek law which is always applicable, with regards to the assets of the estate which are located in Greece (real estate, bank accounts, movables). If the deceased was not Greek (did not have the Greek citizenship), we require the advice through a simple letter of a lawyer, notary or other jurist from the country of the deceased’s citizenship. If, for instance, the inherited person was Canadian and we are settling the estate in Greece, we will seek the written advice of a Canadian lawyer or notary, who practices inheritance law in Canada. The advice must state under Canadian law who inherits what share in the specific estate case, given the particular circumstances, whether the deceased left a will or not, and given the number of the next of kin and their relations. The advice of the foreign jurist will have to take into consideration the facts and the circumstances of the specific inheritance case. It will be stated that the deceased died at the specific country in the specific time and that he/she left a spouse and how many children, or any other combination of relatives, including spouse, no children but siblings, or no spouse and no children, but only siblings or cousins or nieces and nephews etc. The written advice will go on stating under Canadian law who of the next of kin gets what percentage of the estate, if there is no will probated. If there is a will, there is a chance that the Greek authorities may not even require the written advice of the foreign jurist, since they will apply directly the stipulations of the will. However, this will also be determined by whether the deceased left a spouse and children or not. If the deceased left a will, where he/she directs that the estate or part of it goes to a non – related heir or to more distant relatives, we may have to obtain the written advice of the foreign lawyer anyway, in order to determine whether any rules of forced heirship or of a minimum forced inheritance share exist in the foreign law, which may give more or increased rights to the next of kin (spouse, children, parents, other). Once we have secured the advice on who inherits what share according to the law of the country of the citizenship of the deceased, we then proceed to obtain (in Greece or abroad) two affidavits by two persons who knew the deceased and can state who are the closest relatives of the deceased (next of kin). Determining the next of kin of the deceased is a significant part of the settlement of the estate, especially in the absence of a will, in which case intestate law comes into play. The estate with assets in Greece will then continue being settled according to the process directed by Greek laws, so that the real estate properties are transferred to the heirs’ ownership with deeds registered at a land registry in Greece and any balance of the single – name bank account of the deceased at any Greek bank is released to the heir(s). It is noteworthy that under Greek law and practice, the heirs do not have to act in unanimity or together and at the same time, in order to claim their share on the estate with assets in Greece. It is true that the ideal is all the heirs to act at the same time and preferably to be represented by the same attorney (provided they do not have conflicting interests), because this will save time, effort and communication delays comparted to each heir acting on their own or at different times. It is, though, possible that each heir acts on his/her own and independently of the others in claiming their share, without having to necessarily involve the other heirs. This possibility offers a solution in cases where one or some of the heirs are willing to immediately settle the estate and get hold of their shares, while other heirs are not ready to proceed or they have not yet been found/located or have not made their mind up whether they will claim their share or not. All the heirs and beneficiaries, however, must keep in mind that they mainly have four to twelve months from the passing of the decadent or from the probation of the will, to renounce their share. If they do not renounce within this period of time, Greek law considers them as heirs, without the right to renounce anymore. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Renouncing A Greek Estate After The Four - Month Deadline

Renouncing A Greek Estate After The Four - Month Deadline By Christos ILIOPOULOS* Athens, 6 January 2023 Greek law states that the heir of an estate (inheritance) has the option to renounce in writing his/her right to the estate, within a period of four months from the day the heir learned of his/her right on the estate, meaning from the time the heir learned that he/she is inheriting a share on the estate of the specific deceased. If the heir lives outside of Greece or the deceased died outside of Greece, the 4 – month deadline is extended to twelve months. Any heir who wants to renounce an estate can do it by signing a simple document at the Justice of the Peace court in Greece. This is usually done in person. However, it is possible to renounce via a proxy. In that case, the heir signs a power of attorney, often at the Consulate of Greece in another country, giving power to an attorney / proxy in Greece to sign the document on the heir’s behalf, without the heir travelling to Greece. Practically, Greek jurists, the tax authority, notaries and the administration in the vast majority of cases consider the date of the passing of the deceased as the starting point of the 4 or 12 - month deadline. If there is a Will probated, the law states that the deadline starts not from the passing, but from the date of the probation of the Will at the court. If the heir does not renounce the estate within the deadline, it is considered by law that the heir has legally accepted the estate, irrespective of whether the heir has signed any document to accept and even if the heir never realized that he/she is inheriting. In most cases, foreign residents who inherit an estate in Greece are not aware of the law, and they do not know that if they do not renounce in writing the estate within twelve months, it is considered that they have accepted it, even without having signed any document to this effect. Usually, this does not have significant consequences. The only legal result is that the sibling who may have wanted to renounce in favour of another sibling, having now missed the deadline to renounce, will inherit the share on the estate and then will transfer/gift it to the sibling or to any other person the heir wishes. This happens when the estate involves real estate / immovable property, where the heir first inherits the share and then with another notarial deed transfers it to the relative or whoever else the heir wants to give it. There are, however, cases where the estate has debts and no assets, something which may bring unwanted legal consequences for the heir who neither knew about the estate, nor about it having debts. In those cases, where the deceased owed money to third parties (banks, the state, the tax office, private persons or companies etc.), the heir who has legally accepted the estate by merely letting the deadline to renounce pass, may face the obligation to pay the debt of the estate himself. This is not pleasant and can become a nightmare for the heir who may find that he/she owes money out of nowhere. In exceptional cases, the heir who finds out that, after the deadline to renounce has ended, has unwillingly inherited an estate with debt, can go to court and prove that he did not know of the estate and of his inheritance share and that he did not know of the rule that after four or twelve months of the passing or of the probation of the Will, one is considered that he has accepted the estate. If he can prove to the court that he has filed the lawsuit action to cancel his acceptance of the estate within six months of his learning of his inheritance right, the court may quash the acceptance of inheritance and allow the heir to renounce the estate even after the deadline of the four or twelve months has passed. This can happen in exceptional cases and one cannot rely on such an option. Under normal circumstances, anyone living outside of Greece who knows that he has close relatives in Greece, should keep an eye on events in Greece with regards to close family in order to be informed of the passing of relatives and possibly of the existence of an indebted estate, which everyone has started renouncing. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Golden Visa Minimum Value Rises In Parts Of Greece

Golden Visa Minimum Value Rises In Parts Of Greece By Christos ILIOPOULOS* Athens, 22 December 2022 The Golden Visa programs in many countries are quite popular, since they allow non – citizens to obtain the much – wanted residence permit, if the applicant obtains property of a minimum value in one of these countries. It is eight years now that Greece has its own golden visa law, which requires the purchase of a property of minimum value of 250,000 Euros as its basic condition, in order the citizen of a third country (meaning non – European Union) to obtain residence permit in Greece for five years. The permit covers members of the family of the applicant, i.e. dependent children up to the age of 21 and parents of the property owner. Spouses can jointly buy the same property and both obtain the residence permit, which can be renewed after its expiration, provided the applicant retains the ownership of the property at the time of the renewal. The permit does not allow (initially) the applicant to work in Greece and the time spent in Greece by the owner of the permit does not lead to the acquisition of the Greek citizenship. There are conditions and requirements, depending on the facts of each case and the goals of each applicant. The Greek government has recently confirmed that the September announcement by the Prime Minister now takes effect and the minimum value to apply for the golden visa of 250,000 Euros rises to 500,000 Euros, but only in specific areas of Greece. These areas are the center of Athens and its southern and northern suburbs, the center of Thessaloniki and the two islands, Mykonos and Santorini. In those areas the minimum value of assets to be obtained so the third country (Non – EU) applicant can obtain the five – year residence permit (without the right to work in Greece) goes to 500,000 Euros. If however, the interested person has already located the property in Greece and has started the process of its acquisition, the new law will allow for a transitional period until the end of April 2023, within which the buyer must have paid the deposit to purchase the property and must have signed the pre-contract with the seller. The final closing of the purchase must take place by the end of 2023. So, even in the affected areas of Athens (center, southern and northern suburbs), Thessaloniki, Mykonos and Santorini, buyers can still find and buy properties of a minimum value of 250,000 Euros in order to obtain the golden visa, as long as they pay the deposit by end of April 2023 and they close the purchase until end of 2023. In all other parts of Greece the minimum amount of 250,000 Euros remains intact. The new law has not yet been in force and details on the implementation of the changes are to be specified in the next weeks. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

On Line Filing Of Tax Declarations In Greece

On Line Filing Of Tax Declarations In Greece By Christos ILIOPOULOS* Athens, 10 October 2022 The on line tax filing process, which has undergone a recent “lifting” by the Greek tax authority, is not only about the yearly tax returns, already a reality in Greece since at least 2010. Now, it is mainly about the inheritance or estate tax declaration, when the heirs declare to the tax office the assets which they inherit, and about the parental gift tax declaration, when the children receive real estate free gifts from their parents, in most cases without paying any transfer tax at all. Up to now, these tax declarations had to be filed by physically visiting the tax office and filing a bunch of hardcopy documents. With the new system in place, the interested parties, meaning the heirs, or the persons who receive the parental gift or those who receive a donation of an immovable property will not have to visit the tax office, but they will be able to file the necessary declaration and supporting documents from the office of their notary public. The tax authority will be able to review the documents filed and within days the reply will appear at the computers of the transacting parties, who can read the written reply of the tax authority by accessing on line their digital tax file using their username and password. If the tax office has given the green light, the transactions (notarial deeds of acceptance of inheritance, parental gift or donation of property) will materialize and the relevant deeds will be signed and certified by the notary and the persons involved. Finally, these deeds must be registered with the local land registry where the immovable property is located, called Hypothykophylakeeo or Ktimatologio, so the deeds take full legal effect. It is noted that the spouse and the children of the deceased can claim a tax free inherited share of at least 150,000 Euros per person and after the first 150,000 Euros tax free amount, the next 150,000 Euros incur an inheritance tax of only one per cent (1%). This means that for spouse and children, if each of them inherits a share worth up to 300,000 Euros, the inheritance tax will be only 1,500 Euros. The surviving spouse can claim a tax free inheritance share up to 400,000 Euros, provided the marriage had lasted at least five years until the death of the deceased. For the parental gift, which usually is a gift of property from parent to child, (but it can be the other way around, with the child gifting property to the parent), the tax free amount is 800,000 Euros, which means that the vast majority of parental gifts (goniki parochi) in Greece are tax free. For the process of the inheritance settlement it is advisable and for the parental gift and the donations of property it is mandatory that the real estate property be measured with a new survey map and other technical documents drafted by a civil engineer, to ensure that any apartment, building or structure legally transferred does not have any building violations. A number of certificates must be issued as supporting documents for the transactions, issued by the tax authority, the municipality, often the court, other public authorities and by a number of professionals. If the transacting parties (parents, children, heirs etc.) do not live in Greece, they can complete the entire process without having to physically come to the country, by signing specific powers of attorney at the Greek Consulate or at a notary public of their country. The text of such power of attorney must be drafted by a notary or an attorney in Greece. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Ομογενείς Μπορεί Άδικα Να Χάσουν Δίκες Στην Ελλάδα

Ομογενείς Μπορεί Άδικα Να Χάσουν Δίκες Στην Ελλάδα Του Χρήστου Ηλιόπουλου* Αθήνα, 8 Νοεμβρίου 2022. Μία ακατανόητη πρόσφατη απόφαση του Αρείου Πάγου, δηλαδή του Ανωτάτου Δικαστηρίου στην Ελλάδα, μπορεί να αποτελέσει αιτία για να χάσουν δίκες στην Ελλάδα πολλοί ομογενείς. Η απόφαση του Αρείου Πάγου αφορά τον τρόπο με τον οποίο επιδίδεται η αγωγή στον εναγόμενο, δηλαδή πώς πληροφορείται επισήμως ένας ομογενής κάτοικος εξωτερικού ότι κάποιος στην Ελλάδα του έχει κάνει δικαστήριο, στο οποίο πρέπει να απαντήσει και να παρουσιάσει την δική του εκδοχή των πραγμάτων, διαφορετικά κινδυνεύει να χάσει δικαιώματα, χρήματα, περιουσίες, κληρονομιές, ακίνητα ή να υποστεί βλάβη γενικώς στα συμφέροντά του. Στην Ελλάδα από το 2015 έχει αλλάξει ο νόμος αναφορικώς με τον τρόπο με τον οποίο δικάζονται πολλές υποθέσεις. Σκοπός της αλλαγής ήταν να μειωθούν οι καθυστερήσεις στην απονομή της δικαιοσύνης. Ο νέος τρόπος δίκης για πολλές υποθέσεις ορίστηκε να είναι η γνωστοποίηση της αγωγής στον εναγόμενο (σ’ αυτόν εναντίον του οποίου γίνεται το δικαστήριο) μέσα σε 30 ημέρες από τότε που ο ενάγων (αυτός που αρχίζει το δικαστήριο) καταθέσει την αγωγή στο ελληνικό δικαστήριο. Αν ο εναγόμενος διαμένει εκτός Ελλάδος, η αγωγή πρέπει να επιδοθεί σε 60 ημέρες, αντί για 30 που ισχύει για τον εναγόμενο κάτοικο Ελλάδος. Από την ημέρα επίδοσης της αγωγής στον εναγόμενο, οι δύο διάδικοι, δηλαδή τόσο ο ενάγων, όσο και ο εναγόμενος, έχουν προθεσμία 90 ημερών για να καταθέσουν στο δικαστήριο τις προτάσεις τους, που περιλαμβάνουν τα νομικά επιχειρήματά τους, τις ένορκες καταθέσεις των μαρτύρων τους και το σύνολο των εγγράφων και λοιπών αποδεικτικών στοιχείων, για να εκθέσουν την δική τους εκδοχή για το τι έχει συμβεί στην συγκεκριμένη υπόθεση. Όταν ο εναγόμενος είναι κάτοικος Ελλάδος, η διαδικασία φαίνεται ότι δεν δημιουργεί ιδιαίτερα προβλήματα. Όταν όμως ο εναγόμενος είναι κάτοικος εξωτερικού, εάν παγιωθεί η νομική άποψη που υιοθετείται από την κατωτέρω απόφαση του Αρείου Πάγου, ανακύπτει ένας πολύ μεγάλος κίνδυνος για τα δικαιώματά του και για την διασφάλιση της δίκαιης δίκης και της ισότητας των όπλων μεταξύ των διαδίκων. Ειδικώς, όταν ο εναγόμενος μένει στο εξωτερικό, ελλοχεύει ο κίνδυνος να μην πληροφορηθεί ποτέ ότι γίνεται δικαστήριο εναντίον του στην Ελλάδα και μπορεί να δικασθεί μία υπόθεση που τον αφορά άμεσα, χωρίς ο ίδιος να το πάρει καν είδηση! Μπορεί εν συνεχεία, να εκδοθεί δικαστική απόφαση που να τον υποχρεώνει να καταβάλει χρήματα στον ενάγοντα, ή να κρίνει ότι ο εναγόμενος (που ζει στο εξωτερικό) έχασε το σπίτι του ή ότι δεν δικαιούται να πάρει μερίδιο σε μία κληρονομιά, ή γενικώς ότι δεν έχει κάποιο δικαίωμα. Το αποτέλεσμα μπορεί να είναι ο κάτοικος εξωτερικού να υποστεί ζημία, εξ αιτίας μίας δικαστικής απόφασης που εκδόθηκε στην Ελλάδα, μετά από μία δίκη που ποτέ δεν έμαθε ότι είχε γίνει, ή που έμαθε την ύπαρξή της στην Ελλάδα με πολλούς μήνες καθυστέρησης, σε χρόνο που είτε είναι πολύ αργά για να κάνει κάτι για να υπερασπισθεί τα δικαιώματά του, είτε χρειάζεται πολύς κόπος, χρήμα και μεγάλη αβεβαιότητα για να προσπαθήσει τώρα να διορθώσει τα πράγματα, έχοντας μάλιστα χάσει και τον πρώτο βαθμό δικαιοδοσίας, δηλαδή έχοντας στερηθεί βασικών νομικών δικαιωμάτων του. Το όλο ζήτημα αφορά το αν η επίδοση της αγωγής στον κάτοικο εξωτερικού, η γνωστοποίηση δηλαδή της δίκης και της ανάγκης ο κάτοικος εξωτερικού να αμυνθεί, ολοκληρώνεται με μία τυπική επίδοση της αγωγής στον Εισαγγελέα στην Ελλάδα, ή εάν η δίκη πρέπει να γνωστοποιηθεί με πραγματική επίδοση της αγωγής στην κατοικία του ομογενούς που ζει στο εξωτερικό, ώστε ο κάτοικος εξωτερικού να πάρει στα χέρια του το δικόγραφο και αμέσως να επικοινωνήσει με δικηγόρο στην Ελλάδα για να μάθει τι πρέπει και τι μπορεί να κάνει. Στην πρώτη περίπτωση, με την απλή, τυπική επίδοση της αγωγής στον Εισαγγελέα στην Ελλάδα, την οποία υιοθετεί η συγκεκριμένη απόφαση του Αρείου Πάγου υπ’ αριθ. 1181/2022, ολοκληρώνεται πλασματικώς η άσκηση της αγωγής εντός 60 ημερών από την κατάθεσή της στο ελληνικό δικαστήριο, δηλαδή τυπικά μόνο τηρείται ο νόμος, αλλά στην πραγματικότητα, ο κάτοικος εξωτερικού θα μάθει για πρώτη φορά για την ύπαρξη της δίκης συνήθως πολλούς μήνες μετά, όταν οι προθεσμίες των 90 και 15 ημερών για να καταθέσει τις προτάσεις και τα αποδεικτικά του μέσα, θα έχουν περάσει προ πολλού! Ο εναγόμενος, συνεπώς, κάτοικος εξωτερικού, θα έχει δικαστεί ερήμην (in absentia) και θα έχει πιθανώς χάσει το δικαίωμα να προβάλει τους ισχυρισμούς του (audi alteram partem), έχοντας στερηθεί της προθεσμίας για να προετοιμασθεί με δικηγόρο. Ο Άρειος Πάγος με την πρόσφατη απόφασή του υπ’ αριθ. 1181/2022, άλλαξε τη νομολογία που επί πολλά χρόνια ορθώς ίσχυε στην Ελλάδα, ότι η επίδοση της αγωγής στο εξωτερικό πρέπει να είναι πραγματική, δηλαδή ο κάτοικος εξωτερικού πρέπει να παίρνει στα χέρια του τα έγγραφα της δίκης και τότε μόνο να θεωρείται ότι έλαβε γνώση της αγωγής. Τώρα το ανώτατο δικαστήριο στην Ελλάδα, έκρινε ότι αρκεί η τυπική, πλασματική επίδοση στον Εισαγγελέα στην Ελλάδα, για να έχει ασκηθεί μία αγωγή και ότι ο εναγόμενος που μπορεί να διαμένει στην Αυστραλία, στις ΗΠΑ, στον Καναδά, στην Ιαπωνία ή στην Νότιο Αμερική, έχει (θεωρητικά, όχι όμως στην πραγματικότητα) πληροφορηθεί ότι μέσα σε 90 ημέρες πρέπει να καταθέσει έναν τέλειο νομικό φάκελο στο ελληνικό δικαστήριο, για να υποστηρίξει τα δικαιώματά του. Ο κάτοικος εξωτερικού είναι πιθανό να μάθει για την δίκη αυτή πολλούς μήνες μετά και να μην έχει τον χρόνο ούτε με δικηγόρο στην Ελλάδα να επικοινωνήσει, ούτε τα έγγραφα που χρειάζεται για αποδείξεις να συγκεντρώσει, ούτε πληρεξούσιο ή εξουσιοδότηση να στείλει στον δικηγόρο του στην Ελλάδα, ούτε τους μάρτυρές του να βρει για να καταθέσουν. Σε αντίθεση με τον ενάγοντα, που είχε μήνες πριν την άσκηση της αγωγής την δυνατότητα να την σκεφτεί, να την προετοιμάσει με δικηγόρο, να έχει από πριν συγκεντρώσει τις αποδείξεις και τους μάρτυρές του και ουσιαστικά να έχει μία μεγάλη χρονική ευχέρεια και ένα μεγάλο πλεονέκτημα, έναντι του εναγομένου, που θα μάθει για το δικαστήριο όταν θα είναι πλέον πολύ αργά. Αν επικρατήσει αυτή η ερμηνεία του νόμου, ότι αρκεί να γνωστοποιούμε πλασματικά (δηλαδή, τυπικά και όχι αληθινά, όχι πραγματικά) την αγωγή στον εναγόμενο μόνο με την τυπική επίδοση στον Εισαγγελέα στην Ελλάδα και όχι με το να φτάσουν τα χαρτιά τις δίκης πραγματικά στα χέρια του εναγομένου που κατοικεί στο εξωτερικό, όπως ήταν μέχρι σήμερα η νομολογία των δικαστηρίων, θα στερούνται οι εναγόμενοι που μένουν στο εξωτερικό της δίκαιης δίκης στην Ελλάδα, του φυσικού τους δικαστή, του δικαιώματος στην πρόσβαση στην δικαιοσύνη και θα παραβιάζονται διεθνείς συνθήκες προστασίας των δικαιωμάτων του ανθρώπου, αλλά και η κοινή λογική. Ποιος ξένος θα έρθει τότε να επενδύσει στην Ελλάδα, αν γνωρίζει ότι μπορεί μία μέρα να αρχίσει μία δίκη εναντίον του, για την οποία δεν θα μάθει ποτέ, παρά μόνο όταν θα είναι πλέον αργά για να αμυνθεί και να προβάλει την δική του εκδοχή των γεγονότων; Ποιος ομογενής θα θελήσει να αγοράσει ακίνητο στην Ελλάδα, αν είναι πιθανό μία ωραία πρωία ο γείτονας, ο συγγενής ή ο συνεργάτης του στην Ελλάδα να του ασκήσουν μία αγωγή και να γίνει ένα δικαστήριο, για το οποίο θα μάθει καθυστερημένα, χωρίς να έχει χρόνο να προετοιμάσει την άμυνά του και τέλος πάντων να αντιμετωπισθεί από την ελληνική δικαιοσύνη με τον ίδιο τρόπο με τον οποίο αντιμετωπίζεται ο κάτοικος Ελλάδος; Είναι δυνατόν να καθιερωθεί ότι η αγωγή αρκεί να επιδίδεται στην Εισαγγελέα στην Ελλάδα και ότι μ’ αυτόν τον τρόπο έχει ικανοποιηθεί η ανάγκη προστασίας των δικαιωμάτων ενός εναγομένου μονίμου κατοίκου εξωτερικού, που θα μάθει για την δίκη λίγο πριν εκπνεύσουν οι προθεσμίες για κατάθεση προτάσεων, ή ακόμα και πολύ μετά από την εκπνοή αυτών; Θα αναμένουμε περαιτέρω σχολιασμό της συγκεκριμένης αποφάσεως του Αρείου Πάγου από τη νομική κοινότητα και θα επανέλθουμε προς ενημέρωση των ομογενών κατοίκων εξωτερικού, που έχουν περιουσία και δικαιώματα στην Πατρίδα. *Ο Χρήστος Ηλιόπουλος είναι Δικηγόρος παρ’ Αρείω Πάγω, Master of Laws. www.greekadvocate.eu bm-bioxoi@otenet.gr