A very useful guide for the actions that no operator has taken care to code so that the relatives to accomplish the obligations that have arisen from the death of a loved one – taxpayer, but also to gain or to give up the assets and businesses left with the death of the deceased.
IN BRIEF THE EFFECTS:
1) IN THE REGISTER OF D.The.Y. : Declaration of death of the deceased
2) THE ΕΙΡΗΝΟΔΙΚΕΙΟ: Disclaimer of inheritance
3) IN the ΕΙΡΗΝΟΔΙΚΕΙΟ: STATEMENT OF the ABSTRACT (in the County court that has jurisdiction over the residence of the deceased)
4) WAIT THE PUBLICATION OF THE TESTAMENT.
5) IN the D.The.Y.: for the issuance of the Certificate ENFIA (for the estate of the deceased)
6) IN the D.The.Y.: Declaration of inheritance tax for the payment of the tax
7) ΣΥΜΒΟΛΑΙΟΓΡΑΦΙΚΗ ACT: Declaration of Acceptance of Inheritance
8) IN the land registry office or in the CADASTRE : Transcription of the acceptance of inheritance
9) IN the D.The.Y.: Income tax return of the deceased
10) IN the D.The.Y. (online via the special application of the E9): Statement E9 of the heir
DETAILED THE FOREGOING EFFECTS:
- IN THE REGISTER OF THE D.The.Y.
1.a. Death registration in the Registry Department when the deceased was not a trader:
A necessary energy of the heirs should be the declaration of death of the deceased in the Register Section of the D.The.Y. The statement shall be submitted manuscripts by at least one heir or nearest relative with a view to remove the deceased from the file with the irs.
If the deceased was not a trader , the heir will submit a statement of a change in the Registry Department of the irs under which the residence of the deceased. The statement shall be submitted until the expiry of the date of submission of the tax return, and, with this, you will submit:
- Death certificate
- The Form M7 that indicates the relationship of the taxpayer to the relatives of the
1.b. Death registration in the Registry Department when the deceased was a professional and he had a personal business:
If the deceased had a private commercial company, but his heirs do not wish to continue the business, then:
The notice of termination will be submitted by at least one heir within 30 days from the expiry of the date of renunciation of inheritance.
The declaration of a breakdown in this case will be submitted manuscripts in the D.The.Y. to which belonged the seat of the individual entrepreneurial activities of the deceased.
Example: O A is dead, the 15/4/2017. The expiry date of the waiver expires on 15/8/2017 and the declaration of cessation of atomic operation must be done by the 15/9/2017
- IN ΕΙΡΗΝΟΔΙΚΕΙΟ: DISCLAIMER OF HERITAGE to the Registrar of the court of justice of the heritage (from 2013's small claims Court, in whose district the deceased had at the time of his death his residence and, if it had not been residence, or if you don't even have a stay, the district Court of the Capital of the State.)
If the heir renounced the inheritance, you must submit the disclaimer in the first 120 days from the death of the deceased, i.e., within 4 months from the date of death. If you go by in vain this period, then it is considered by law to accept the inheritance, and must follow the declaration of acceptance of inheritance
- IN ΕΙΡΗΝΟΔΙΚΕΙΟ: STATEMENT OF the ABSTRACT in the County court that has jurisdiction over the residence of the deceased
- WAITING FOR THE PUBLICATION OF THE TESTAMENT.
Must be published in the will to proceed to the Notary in the preparation of a declaration for the payment of the inheritance tax on the D.The.Y, but for the drafting of the contract, of the acceptance of inheritance
- IN THE D.The.Y. for the issuance of the Certificate ENFIA with which it is certified that the deceased had submitted the E9 and has to pay for THAT.F.I.A. over the last five years before his death.
- IN THE D.The.Y.: DECLARATION OF TAX HERITAGE for the payment of the inheritance tax. I just published the last will and testament
- ΣΥΜΒΟΛΑΙΟΓΡΑΦΙΚΗ ACT STATEMENT OF ACCEPTANCE HERITAGE
IF you don'T BE a DISCLAIMER or ACCEPTANCE in the course of 120 days, then the act of the declaration of Acceptance heritage shall be submitted to the period starting from the day the heir has accepted the implicit inheritance until the last day of the semester from the date of death (between 120 and 180 days from the date of death)
If the heir renounced the inheritance, before they expire 120 days, there is heritage and not submitted a statement of heritage nor E9 (see below)
If the heir to accept the inheritance, before they expire 120 days, we will submit the statement of heritage until the last day of the semester of death of the deceased, and will pay taxes heritage
Documents required:
– Death certificate
– Certificate of closest relatives
– A copy of the δημοσιευθείσης testament
– Certificate of non-existence of another, and second, testament
– The titles of old (to properly formulated for the description of the property)
– Topographic
– Building permit
– Certificate ENFIA from the irs for the last 5 years
- IN THE LAND REGISTRY OFFICE transcription of the acceptance heritage
- IN THE D.The.Y.: Income tax return of the deceased
"The declarations of the deceased shall be submitted exclusively in handwritten form the competent D.The.Y. the deadline to 31 December. In this case an update is needed of the Department of Administrative and It Support of the D.The.Y of the deceased prior to the submission of the statement with the date of death and the details of the legal heirs/closest relatives, and provide the necessary supporting documents" (cf. PAUL. 1034/2017).
The above statement is submitted manuscripts.
Together with the statement that you will submit:
- Death certificate
- Example : O A died abroad the 15/4/2017. The income tax Declaration for the income acquired from 1/1/2017 to 15/4/2017 must be submitted to the irs no later than by the end of 2018 . The declaration will be submitted manuscripts in the D.The.Y. RESIDENTS ABROAD. N.4172/2013 article 67 par.3
- NOTE: If pending, and the submission of income Tax return for the previous year 2016 (income 1/1/2016 to 31/12/2016) should the heirs to submit this manuscript, by the end of 2017
- IN THE D.The.Y. (online via the special application of the E9): Statement E9 of the heir:
10.a. In the case of a waiver prior to the expiration of 4 months:
The heir will not submit E9
10.b. In the case of tacit acceptance of the inheritance at the end of 4 months (after 120 days from the death ):
The heir will submit E9 for immovable property acquired as heir because it is considered that accepts implicitly the inheritance at the end of the period of four months from the death of the testator, (120 days), then I'll submit it to the E9 on 150 days from the date of death of the deceased (120 + 30).
10.c. In the case of acceptance of the inheritance before the expiry of 4 months from the death:
When the heir accepts the legacy of a date and before the end of the period of 120 days from the death of the deceased, submit the E9 in the 30 days after the day on which he accepted with a contract of inheritance.
10.d. In the case of acceptance of the inheritance from the date of publication of the covenant: The taxpayer is obliged to indicate in the statement of real estate data, which we will submit to this end, the date of death of the deceased, and, in cases where it is by inheritance heir, the date of publication of the covenant. From the date of publication of the covenant begins the quarter of the disclaimer and the five months of the submission of the E9 for the properties inherited by the heir
10.e. In the case that the will is changing the real estate (the whole or part of it) in the intestate heir, then he will indicate the change in the E9 in 150 or 30 days (as above)
The accounting office Eurotax – Τσαντήλας Athanasios & associates can serve you and advise you on all of the above procedures.
Source: Taxheaven
