"Tax Divorce": When can a husband file a separate tax return – Dikaiologitika News



More specifically, the State Council has decided that a taxpayer can submit a separate income tax return and issue separate payroll and separate payment installments.

It should be noted that, irrespective of the decision of the Council of Europe, it is now possible, at the request of one of the spouses, to request the separation of the debt resulting from the joint declaration of the spouses and the relevant public financial services chief is obliged to notify him of the amount of this debt.

Where there is no public interest issue requiring the compulsory submission of a joint tax return to the spouse, the spouse shall in principle draw up a joint declaration of the income of his spouse if both spouses agree. In case of disagreement, a separate statement is required.

However, if one of the spouses has debts and the other has a tax refund, the amounts are compensated by family income.

Pursuant to Act No. 2238/1994, as amended, which runs until December 31, 2013, spouses are required to file a joint tax return. At the time of liquidation, taxes, fees and dues are calculated separately for each spouse. The adoption and application of Law 4172/13 did not regulate the same regime for couples with a cohabitation agreement.

There are three cases where "tax divorce" is permitted, namely:

  • If the married life was interrupted or the cohabitation agreement ended.
  • If one of the spouses is in bankruptcy

  • If one of the two spouses has received legal aid. In each of the above cases, the debtor bears the burden of proof, ie he is obliged to provide the relevant documents in the register of the relevant tax office. and proceeded to the appropriate change of the data (TIN).

Writer and Tax Advisor Christos Melas, however, points out in his Facebook article the problems that may arise


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