Greek tax declaration: Who must file and who is exempt for 18-year-olds

Thousands of young Greeks who turned 18 last year are facing their first official encounter with the tax authorities. Reaching adulthood brings not only new rights but also tax responsibilities, as the law clearly mandates that any individual who turned 18 within the past year and acquired any form of real or imputed income is obligated to file their own tax return.

For many young adults and their families, the process of navigating the digital tax portal (Taxisnet) and understanding these obligations remains unclear. The article aims to simplify these rules, outlining who must submit a declaration and who can be exempted.

Key criteria for mandatory filing include having personal income from employment, benefits, rent, or business activities; possessing assets that generate imputed income, such as a car; not cohabiting with parents; or having started their own business. Marriage at the time of filing also triggers the obligation.

Exemptions are generally available for those who are hosted by parents or relatives, or for students living in another city for their studies. The article also addresses common points of confusion, such as how student housing is declared and the implications of owning a car, which can create imputed income even if the individual's actual income is low. It clarifies that a car's imputed income can be contested if it's proven that a parent or guardian covers the young adult's expenses.