Married couples in Greece have until Feb. 28 to opt for filing separate tax returns for income earned in 2025, as the Independent Authority for Public Revenue (AADE) prepares to open its online platform in the coming days.

The so-called “tax divorce” has now become a permanent option. This means that taxpayers who chose to file separately in the previous tax year do not need to resubmit their request, provided they remain married and wish to keep the same arrangement. Access to the platform is only required if they decide to revoke their choice. If the option is withdrawn and later reconsidered, at least one spouse must submit a new request.

Both the declaration and revocation of separate filing must be completed by Feb. 28 of the year the tax return is submitted. If neither spouse makes a declaration, the couple is automatically required to file a joint return.

However, taxpayers considering separate filing should be aware of several key pitfalls.

Under separate returns, there is no concept of family income for covering living expense presumptions, such as those related to cars or property ownership. Each spouse is assessed individually, and capital consumption cannot be supported by the other spouse’s income. Likewise, receipts cannot be transferred between spouses. A shortfall in required expenses may trigger a 22% penalty on the missing amount beyond the 30% threshold.

On the positive side, social benefits remain unaffected by separate filing. Property ownership, rental status, or free accommodation must be declared according to each spouse’s actual percentage. Children from the marriage are listed as dependents by both parents, while the taxable income of a minor child is added only to the income of the higher-earning parent.

As with joint returns, one spouse’s tax debts do not block the other from obtaining tax clearance. Finally, couples with different tax residences are not required to file separate returns.