Anyone starting an inheritance case today must first solve the most practical and critical issue: which declaration applies to them and through which “door” they must enter — myPROPERTY or the Tax Office (DOU). AADE has compiled in a complete practical guide of 86 points all the steps an heir needs to know before pressing “submit”: when the declaration is automatically processed, when it is sent to an employee for review, what errors in ATAK or KAEK mean, what must be declared separately, and when the first-residence exemption is activated.

The competent authority for the case is the last declared residence of the deceased, while in Attica and Thessaloniki the local KEFOK office is responsible.

Straightforward cases — movables and real estate within the objective value system — are submitted directly through myPROPERTY, either by the heir or by the notary when there is an acceptance deed. Upon submission, clearance happens automatically, a tax assessment act and payment ID are issued, and the heir can immediately see the tax owed.

The application allows temporary saving, review, declaration search, and printing at all stages. Each declaration concerns one pair — deceased and heir — and one cause of acquisition; if both a will and intestate succession exist, two separate declarations must be filed.

By entering the ATAK number, ENFIA property data appear automatically. If there is an error, it cannot be corrected in the application. Corrections can only be made at the Tax Office. For exclusive use not declared in E9, properties that changed status during the year, or cases without ATAK, the “Without ATAK” option is used with a detailed description. In areas with KAEK, the code must be entered — if it is incorrect, the system issues warnings and the declaration cannot be completed.

For the first-residence exemption, the grouping of properties is crucial: residence, storage room, and parking space must be declared as a single unit so that the application can automatically apply the first 20 sq.m. of exemption for the storage or parking area, with the remaining area being taxed. Those who have previously received and later revoked such an exemption must choose “First-Residence Exemption previously granted” and enter the details of the revocation.

More complex cases — real estate outside the objective value system, agricultural plots with special valuations, requests for tax deferral, movables that do not secure installment payments, or cases requiring a bank guarantee — must be submitted via “Inheritance Tax Declaration through DOU.” There, the declaration is not automatically processed; it is reviewed by a DOU/KEFOK employee, who assesses the tax. If a case begins at the DOU, all subsequent amendments must also be handled there.

The notary completes the declaration electronically only when an acceptance deed is to be drafted. They may save drafts, correct, delete, and send the declaration to the heir for acceptance. After acceptance, their role is limited to attaching supporting documents — which, in declarations involving a notarial deed, must be uploaded exclusively by the notary — and entering the deed details. An error in property data can only be corrected by deleting the corresponding FYAA form.

Amended declarations function as a “new version” of the original: they always include all information, correct and incorrect, and only the updated points change. There is no “partial” amendment. If the amendment results in a different tax amount, only the difference is assessed; if the tax is reduced, a refund act (AFEK) is issued.

Inheritance tax is payable in up to 12 bimonthly installments (or 24 for minors), with a minimum installment of 500 euros. A lump-sum payment by the first deadline provides a 5% discount. If the declaration concerns only movables and the system determines that installment payments are not secured, the tax must be paid within three working days — otherwise the case must be examined by the DOU with collateral or a bank guarantee. Payments may be made via web banking, debit card, or IRIS; credit cards are not accepted.

The heir is notified through myAADE of acceptance, rejection, taxes, and payment deadlines, and can print the declaration, the assessment act, the payment ID, and — when the declaration is tax-free or fully paid — the certificate of Article 102 (formerly 105), without any visit to the Tax Office.