The AADE is expected to activate its platform for separate 2026 tax returns within January, with indications pointing to a possible opening on Monday 12 of the month. Couples who want to submit their tax declarations independently will be required to complete the process through this dedicated system. Access will be available via www.aade.gr by navigating through Digital Services to Tax Services, then Income, and finally Notification of Separate Declaration. Taxpayers may enter using their own credentials or authorize an accountant to complete the procedure on their behalf.
The upcoming deadline concerns married couples who filed separately in 2025 but now plan to submit a joint return for the new tax year. Other households may instead wish to opt for separate declarations in 2026, and if no notification is submitted to AADE, a joint filing will automatically be applied. Couples who have ended cohabitation or dissolved a civil partnership must also notify the tax authority, with the burden of proof resting on the taxpayer. Situations involving bankruptcy or court appointed supervision for one spouse also fall under the requirement for separate declarations.
The advantages of separate filings include safeguards for each spouse’s tax clearance, because one partner’s overdue debts do not affect the other’s status. Refunds can also be issued independently without being offset against the obligations of the other spouse. Independent income declarations further ensure that each individual is taxed based on their own financial activity.
The disadvantages include that imputed expenses apply separately to each spouse and cannot be covered by the other partner’s income. Electronic receipts cannot be transferred, resulting in each person needing to meet their own required threshold. Minor children’s income is attributed to the parent with the higher earnings, while both parents must list dependent children on their declarations.
The calculation of social benefits continues to rely on total family income, meaning that choosing separate filings does not alter eligibility for such support. Couples are therefore encouraged to assess the implications of their choice before submitting a notification for the 2026 tax cycle.
