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Greece has opened the online platform for submitting 2026 asset declarations (“Pothen Esches”), with the filing deadline set for October 24, 2026.

The platform became available on Monday, August 3, and all declarations must be submitted exclusively through the electronic POTHEN system.

The filing deadline is linked to the completion of annual personal income tax returns. Under Greek law, asset declarations must be submitted within three months of the deadline for filing individual income tax returns. Since this year’s tax filing period ended on July 24, the deadline for submitting the 2026 asset declaration is October 24.

Those required to file must log into the platform using their personal Taxisnet credentials, select the relevant declaration year, and retrieve the available pre-populated information.

What filers should verify

Although much of the information is automatically populated, filers are responsible for carefully reviewing all data before final submission.

Particular attention should be paid to information obtained from banks and financial institutions. Filers should verify that all bank accounts in which they are account holders or joint account holders are listed correctly and that the reported balances are accurate.

The same review should be carried out for investments, including shares, bonds, and mutual funds, as well as real estate, vehicles, business interests, bank safe-deposit boxes, and other high-value movable assets.

Where applicable, declarations must also include information relating to a spouse, civil partner, and minor children.

Any information that has not been transferred automatically must be entered manually, while any inaccuracies or omissions should be corrected before the declaration is finalized.

Authorities stress that responsibility for the completeness and accuracy of the declaration remains solely with the filer and is not transferred to the electronic platform or the institutions supplying the data.

Corrections after submission

After submitting their declaration on time, filers may submit an amended declaration to correct errors or add omitted information.

This option remains available for 30 days after the filing deadline. However, authorities emphasize that the original declaration must still be finalized by October 24, as the correction period does not constitute an extension of the filing deadline.

Late filing penalties

Submitting the declaration by the deadline carries no fee.

Late submissions, however, are subject to an electronic penalty that varies depending on the filer’s category and the length of the delay.

For declarations filed within the first 30 days after the deadline, the fee is €50 or €200. If the delay exceeds 30 days, the penalty increases to €100 or €400, depending on the filer’s status.

The electronic filing system automatically calculates the applicable fee when a late declaration is finalized and issues the corresponding amount for online payment.