Greek Individual Taxes

Greek Individual Taxes

This skill transforms OpenClaw into a specialized Greek individual tax processor, handling personal income tax returns (E1 forms), deductions optimization, and individual compliance management for Greek tax residents.

Setup

export OPENCLAW_DATA_DIR="/data"
which jq || sudo apt install jq

No external credentials required. This skill prepares E1 tax return data from local files. Actual submission to AADE is handled by the greek-compliance-aade skill with human approval.

Core Philosophy

• Employed Individual Focus: Optimized for salary earners and employees (primary user base)
• Deduction Maximization: Identify and apply all legal deductions and tax credits
• Compliance First: Ensure adherence to Greek individual tax law and deadlines
• Family Tax Planning: Support for spouse and dependent optimization strategies
• Property Integration: Handle ENFIA property taxes and rental income
• Investment Awareness: Process dividends, interest, and capital gains

Key Capabilities

1. Individual Income Tax (E1 Form) Processing

• Employment Income: Salary, bonuses, 13th/14th month payments, overtime
• Professional Income: Freelance work, consulting, part-time professional services
• Property Income: Rental income from residential and commercial properties
• Investment Income: Dividends, interest, capital gains, foreign income
• Pension Income: Retirement benefits and social security payments
• Other Income: Royalties, prizes, agricultural income

2. Greek Tax Deductions & Credits Optimization

• Medical Expenses: Healthcare costs, pharmacy, dental, medical equipment
• Education Expenses: Tuition fees, books, educational materials
• Insurance Premiums: Life insurance, health insurance, property insurance
• Charitable Donations: Donations to recognized Greek charitable organizations
• Energy Efficiency Credits: Home improvements, solar panels, energy upgrades
• Family Tax Credits: Spouse credits, dependent children credits
• Disability Credits: Credits for individuals or family members with disabilities

3. Property Tax Integration (ENFIA)

• Primary Residence: Main home property tax calculations and exemptions
• Secondary Properties: Vacation homes, investment properties
• Commercial Properties: Business property tax obligations
• Property Tax Credits: Insurance discounts, energy efficiency reductions
• Municipal Property Taxes (TAP): Local property tax coordination
• Property Transfer Taxes: Real estate transaction tax management

4. Individual Compliance Management

• Tax Return Deadlines: E1 form submission by June 30th deadline
• Payment Schedules: Tax payment installment planning and management
• Document Collection: Gather required certificates and supporting documents
• AADE Integration: Electronic submission through TAXIS platform
• Audit Preparation: Individual audit defense and documentation
• Tax Residence: Greek tax residency determination and planning

Implementation Guidelines

E1 Form Processing Architecture

Income Categories & Processing

Employment_Income:
  salary_income:
    sources: ["Employer certificates", "Monthly payslips", "13th/14th payments"]
    tax_treatment: "Progressive rates 9%-44%"
    deductions: ["Social security contributions", "Professional expenses"]
    
  overtime_compensation:
    calculation: "Regular rate × overtime multiplier"
    tax_treatment: "Included in total employment income"
    limits: "Greek labor law overtime limits"
    
  bonuses_and_benefits:
    types: ["Performance bonuses", "Company car", "Meal allowances", "Housing benefits"]
    valuation: "Fair market value for benefits in kind"
    exemptions: ["Meal vouchers up to ‚¬5/day", "Transport allowances"]

Professional_Income:
  freelance_services:
    tax_treatment: "Progressive rates with professional expenses"
    expense_deductions: ["Office rent", "Equipment", "Professional development"]
    presumptive_taxation: "Available for specific professions"
    
  consulting_income:
    withholding_tax: "20% withheld by clients"
    annual_reconciliation: "Net additional tax or refund calculation"
    expense_tracking: "Business meal deductions (50%)", "Travel expenses"]

Property_Income:
  rental_income:
    tax_rates: 
      - up_to_12000: "15%"
      - from_12001_to_35000: "35%" 
      - over_35000: "45%"
    deductions: ["Property maintenance", "Management fees", "Insurance", "Depreciation"]
    
  airbnb_income:
    licensing_requirement: "Short-term rental license required"
    tax_treatment: "As rental income with limited deductions"
    vat_implications: "13% VAT if over ‚¬10,000 annually"

Investment_Income:
  dividend_income:
    greek_companies: "5% withholding tax (final)"
    foreign_dividends: "Progressive rates with foreign tax credit"
    
  interest_income:
    bank_deposits: "15% withholding tax (final)"
    bonds: "15% withholding tax or progressive rates (taxpayer choice)"
    
  capital_gains:
    status: "Suspended until December 31, 2026"
    real_estate: "Suspended for property sales"
    securities: "Suspended for stock sales"

Greek Tax Deductions System

Medical_Expenses:
  eligible_costs:
    - "Doctor visits and specialist consultations"
    - "Hospital expenses and surgery costs"  
    - "Prescription medications from pharmacies"
    - "Dental care and orthodontics"
    - "Medical equipment and devices"
    - "Physiotherapy and rehabilitation"
  
  limitations:
    annual_limit: "No maximum limit for medical expenses"
    supporting_documents: "Receipts with patient name and medical purpose"
    electronic_payments: "Additional 10% deduction for card/electronic payments"
    
Education_Expenses:
  eligible_institutions:
    - "Greek universities and technical schools"
    - "Recognized foreign universities"
    - "Private schools and tutoring centers"
    - "Language schools and certification programs"
  
  eligible_costs:
    - "Tuition fees and registration costs"
    - "Required textbooks and materials"
    - "Laboratory fees and equipment"
    - "Student housing (university dormitories)"
  
  limitations:
    per_child_limit: "No annual limit for education expenses"
    age_restrictions: "Generally up to age 24 for higher education"

Insurance_Premiums:
  life_insurance:
    annual_limit: "‚¬1,200 per person"
    eligible_policies: "Greek and EU insurance companies"
    
  health_insurance:
    annual_limit: "‚¬1,200 per person"  
    supplementary_coverage: "Private health insurance premiums"
    
  property_insurance:
    eligible: "Home insurance, fire insurance, earthquake insurance"
    enfia_discount: "20% ENFIA reduction for insured properties"

Charitable_Donations:
  eligible_organizations:
    - "Greek state and municipalities"
    - "Recognized charitable organizations"
    - "Churches and religious institutions"
    - "Educational institutions"
    - "Cultural organizations"
  
  limitations:
    maximum_deduction: "5% of total income or ‚¬2,000 (whichever is higher)"
    documentation: "Official donation receipts required"

Tax Calculation Engine

Progressive Tax Rates (2026)

Individual_Income_Tax_Brackets:
  bracket_1:
    income_range: "‚¬0 - ‚¬10,000"
    tax_rate: "9%"
    tax_amount: "‚¬0 - ‚¬900"
    
  bracket_2: 
    income_range: "‚¬10,001 - ‚¬20,000"
    tax_rate: "22%"
    tax_amount: "‚¬900 + 22% of excess over ‚¬10,000"
    
  bracket_3:
    income_range: "‚¬20,001 - ‚¬30,000" 
    tax_rate: "28%"
    tax_amount: "‚¬3,100 + 28% of excess over ‚¬20,000"
    
  bracket_4:
    income_range: "‚¬30,001 - ‚¬40,000"
    tax_rate: "36%"
    tax_amount: "‚¬5,900 + 36% of excess over ‚¬30,000"
    
  bracket_5:
    income_range: "‚¬40,001+"
    tax_rate: "44%"
    tax_amount: "‚¬9,500 + 44% of excess over ‚¬40,000"

Tax_Credits:
  basic_tax_credit: "‚¬2,100 per individual"
  spouse_credit: "‚¬2,100 (if spouse has no income)"
  dependent_children_credit: "‚¬777 per child"
  disability_credit: "Varies by disability percentage"
  low_income_credit: "Graduated reduction for income under ‚¬12,000"
  
Solidarity_Tax:
  threshold: "Income over ‚¬30,000"
  rates:
    - "‚¬30,001 - ‚¬40,000": "2.2%"  
    - "‚¬40,001 - ‚¬65,000": "5%"
    - "‚¬65,001 - ‚¬220,000": "6.5%"
    - "Over ‚¬220,000": "9%"

Tax Calculation Workflow

def calculate_individual_tax(income_data, deductions, family_situation):
    """
    Calculate Greek individual income tax with optimization
    """
    # Step 1: Calculate total taxable income
    employment_income = sum(income_data['employment'])
    professional_income = sum(income_data['professional'])  
    property_income = calculate_rental_tax(income_data['property'])
    investment_income = sum(income_data['investment'])
    
    total_income = employment_income + professional_income + property_income + investment_income
    
    # Step 2: Apply deductions
    medical_deductions = min(deductions['medical'], total_income * 0.1)  # No limit
    education_deductions = deductions['education']  # No limit
    insurance_deductions = min(deductions['insurance'], 1200 * family_situation['family_members'])
    charity_deductions = min(deductions['charity'], max(total_income * 0.05, 2000))
    
    total_deductions = medical_deductions + education_deductions + insurance_deductions + charity_deductions
    taxable_income = max(0, total_income - total_deductions)
    
    # Step 3: Calculate progressive tax
    income_tax = calculate_progressive_tax(taxable_income)
    solidarity_tax = calculate_solidarity_tax(taxable_income)
    
    # Step 4: Apply tax credits  
    tax_credits = calculate_tax_credits(family_situation, taxable_income)
    
    net_tax = max(0, income_tax + solidarity_tax - tax_credits)
    
    return {
        'total_income': total_income,
        'taxable_income': taxable_income, 
        'total_deductions': total_deductions,
        'income_tax': income_tax,
        'solidarity_tax': solidarity_tax,
        'tax_credits': tax_credits,
        'net_tax': net_tax,
        'effective_rate': (net_tax / total_income) * 100 if total_income > 0 else 0
    }

Workflow Templates

Individual Tax Return Preparation

Document Collection Phase

#!/bin/bash
# Individual tax return document collection

# Employment income documents
openclaw individual collect-employment-docs --year 2025
  # - Employer certificates (Βεβαίπ°ση αποδοπ¡Ͻν)
  # - Social security contributions summary
  # - Withholding tax certificates

# Property income documents  
openclaw individual collect-property-docs --year 2025
  # - Rental agreements and income records
  # - Property expenses and maintenance receipts
  # - ENFIA property tax payments

# Investment income documents
openclaw individual collect-investment-docs --year 2025
  # - Bank interest statements
  # - Dividend certificates from Greek companies
  # - Foreign income documentation

# Deduction supporting documents
openclaw individual collect-deduction-docs --year 2025
  # - Medical expenses receipts (patient name required)
  # - Education expense receipts and certificates  
  # - Insurance premium payment receipts
  # - Charitable donation certificates

E1 Form Preparation Workflow

#!/bin/bash
# E1 form automated preparation

# Step 1: Income calculation and validation
openclaw individual calculate-income --taxpayer-id $AFM --year 2025

# Step 2: Deduction optimization
openclaw individual optimize-deductions --include-all-eligible --electronic-payment-bonus

# Step 3: Tax calculation with family optimization
openclaw individual calculate-tax --include-spouse --include-dependents

# Step 4: E1 form generation
openclaw individual generate-e1-form --year 2025 --validate-data

# Step 5: AADE TAXIS preparation  
openclaw individual prepare-taxis-submission --digital-signature-ready

# Step 6: Payment planning
openclaw individual plan-tax-payments --installments --due-dates

Family Tax Optimization

Family_Tax_Strategies:
  spouse_optimization:
    separate_returns:
      when_beneficial: "When spouse has significant deductible expenses"
      calculation: "Compare combined vs separate tax burden"
      
    joint_deduction_allocation:
      medical_expenses: "Allocate to higher-income spouse for better benefit"
      education_expenses: "Can be claimed by either parent"
      charitable_donations: "Optimize between spouses for maximum benefit"
      
  dependent_children:
    child_tax_credits: "‚¬777 per child under 18 or in education"
    education_expenses: "No limit on university tuition deductions"
    medical_expenses: "Include children's medical costs"
    
    age_transitions:
      - "Monitor when children turn 18 (affects tax credits)"
      - "Track university enrollment (extends education deductions)"
      - "Plan for children starting work (changes dependency status)"

  property_ownership_optimization:
    joint_ownership: "Split property income between spouses"
    primary_residence: "Optimize ENFIA exemptions and reductions"
    rental_properties: "Strategic allocation of rental income and expenses"

Property Tax Integration (ENFIA)

ENFIA Calculation & Optimization

ENFIA_Processing:
  primary_residence:
    base_calculation: "Based on objective property value and characteristics"
    exemptions:
      - "First ‚¬200,000 of single-person household value"
      - "Additional exemptions for large families"
      - "Disability exemptions for qualifying individuals"
    
    discounts:
      insurance_discount: "20% reduction for comprehensive property insurance"
      energy_efficiency: "Reductions for high energy rating properties"
      rural_properties: "50% reduction for properties in villages under 1,500 population"
      
  investment_properties:
    supplementary_tax: "Additional tax for total property value over ‚¬500,000"
    commercial_properties: "Different rates for business-use properties"
    rental_income_coordination: "ENFIA costs deductible from rental income"
    
  payment_scheduling:
    installment_options: "Up to 10 monthly installments"
    payment_methods: "Online, bank transfer, or cash at authorized locations"
    early_payment: "3% discount for full payment before April 30"

Municipal Tax Coordination

Municipal_Property_Taxes:
  tap_coordination:
    collection_method: "Through electricity bills"
    rate_variation: "0.025%-0.035% by municipality"
    integration: "Coordinate with ENFIA for total property tax burden"
    
  waste_and_lighting:
    calculation_basis: "Property square meters × municipal rate"
    payment_frequency: "Annual via electricity bill"
    exemptions: "Limited exemptions for specific circumstances"

Individual Tax Scenarios

Scenario 1: Employed Individual with Property

Taxpayer_Profile:
  employment:
    annual_salary: "‚¬35,000"
    employer_withholding: "‚¬6,500"
    social_security: "‚¬4,200"
    
  property:
    primary_residence_value: "‚¬180,000"
    enfia_paid: "‚¬450"
    rental_property_income: "‚¬8,000"
    rental_expenses: "‚¬2,000"
    
  family:
    marital_status: "married"
    spouse_income: "‚¬0"
    dependent_children: 2
    
Tax_Calculation:
  total_income: "‚¬41,000" # ‚¬35,000 salary + ‚¬6,000 net rental
  deductions: "‚¬2,450" # ENFIA + rental expenses
  taxable_income: "‚¬38,550"
  
  income_tax: "‚¬8,398"
  solidarity_tax: "‚¬945" 
  tax_credits: "‚¬3,654" # Basic + spouse + 2 children
  
  gross_tax: "‚¬9,343"
  withholding_credit: "‚¬6,500"
  net_tax_due: "‚¬2,843"
  
Optimization_Opportunities:
  - "Ensure spouse claims any eligible deductions separately"
  - "Maximize children's education expense deductions"
  - "Consider property insurance for ENFIA discount"
  - "Track all rental property maintenance expenses"

Scenario 2: High-Income Professional

Taxpayer_Profile:
  employment:
    annual_salary: "‚¬55,000"
    employer_withholding: "‚¬12,000"
    
  professional_income:
    consulting_fees: "‚¬25,000"
    withholding_tax: "‚¬5,000"
    business_expenses: "‚¬8,000"
    
  investments:
    dividend_income: "‚¬3,000" # 5% tax already paid
    bank_interest: "‚¬1,500" # 15% tax already paid
    
  family:
    marital_status: "single" 
    dependent_parents: 1
    
Tax_Calculation:
  total_income: "‚¬84,500"
  professional_net: "‚¬17,000" # ‚¬25,000 - ‚¬8,000 expenses
  taxable_income: "‚¬76,500"
  
  income_tax: "‚¬25,500"
  solidarity_tax: "‚¬3,082"
  tax_credits: "‚¬2,100" # Basic credit only
  
  gross_tax: "‚¬28,582"
  withholding_credits: "‚¬17,000" # Employment + professional + investment
  net_tax_due: "‚¬11,582"
  
Optimization_Strategies:
  - "Maximize business expense deductions"
  - "Consider retirement contributions for tax relief"
  - "Plan timing of professional income for tax efficiency"
  - "Explore dependent parent tax benefits"

Integration with Other Skills

Email Processor Integration

# Process tax-related emails automatically
openclaw individual process-tax-emails --year 2025
  # - Employer certificates received via email
  # - Bank statements and tax documents
  # - AADE notifications about individual tax matters

# Client communication for individual tax services
openclaw individual client-communications --auto-respond-greek
  # - Tax return completion confirmations
  # - Required document requests
  # - Payment reminder notifications

AADE Compliance Integration

# E1 form submission through TAXIS
openclaw individual submit-e1-form --digital-signature --confirm-receipt

# Individual tax audit support
openclaw individual audit-preparation --year 2025 --gather-supporting-docs

# Deadline monitoring for individual tax obligations
openclaw individual monitor-deadlines --include-enfia --include-payments

Banking Integration

# Import bank statements for income verification
openclaw individual import-bank-data --verify-salary-deposits --track-investments

# Payment processing for tax obligations
openclaw individual process-tax-payments --schedule-installments --confirm-payments

Advanced Features

Multi-Year Tax Planning

Tax_Planning_Strategies:
  income_timing:
    bonus_deferral: "Defer year-end bonuses to optimize tax brackets"
    consulting_income: "Time invoice payments across tax years"
    property_sales: "Plan property transactions during capital gains suspension"
    
  deduction_timing:
    medical_expenses: "Batch medical procedures in single tax year"
    education_payments: "Time tuition payments for maximum deduction"
    charitable_giving: "Optimize donation timing for tax efficiency"
    
  family_planning:
    marriage_timing: "Consider tax implications of marriage date"
    property_ownership: "Optimize property ownership between spouses"
    dependent_status: "Plan for children's changing tax status"

Investment Income Optimization

Investment_Tax_Strategies:
  dividend_optimization:
    greek_companies: "5% withholding is final - no additional tax"
    foreign_dividends: "Plan for foreign tax credit utilization"
    timing: "Coordinate dividend payments with other income"
    
  interest_income:
    bank_deposits: "15% withholding vs progressive rates analysis"
    bond_investments: "Choose optimal taxation method"
    foreign_accounts: "Ensure proper reporting and tax credit"
    
  capital_gains_suspension:
    real_estate: "Take advantage of suspension until Dec 2026"
    securities: "Strategic selling during suspension period"
    future_planning: "Prepare for potential reinstatement"

Compliance & Reporting

AADE Integration

Electronic_Submission:
  e1_form_preparation:
    data_validation: "Comprehensive data accuracy checks"
    digital_signature: "Qualified electronic signature integration"
    submission_tracking: "Monitor submission status and confirmation"
    
  supporting_documents:
    electronic_receipts: "Preference for electronic documentation"
    document_scanning: "OCR processing for paper documents"
    cloud_storage: "Secure document archive with retention policies"
    
Tax_Authority_Communication:
  audit_requests: "Immediate alert system for individual audit notifications"
  clarification_requests: "Track and respond to AADE inquiries"
  payment_confirmations: "Verify tax payment processing and receipts"

Record Keeping

Documentation_Requirements:
  income_records:
    retention_period: "5 years from tax year end"
    required_documents: ["Employer certificates", "Bank statements", "Investment records"]
    
  deduction_support:
    medical_expenses: "Receipts with patient name and medical purpose"
    education_costs: "Official educational institution receipts"
    charitable_donations: "Certificates from recognized organizations"
    
  property_documentation:
    enfia_calculations: "Property value assessments and tax calculations"
    rental_records: "Income and expense tracking for rental properties"
    maintenance_costs: "Receipts for property improvements and repairs"

Success Metrics

A successful Greek individual tax system should achieve:

• ✅ 100% accurate E1 form preparation and submission
• ✅ Maximum legal deduction identification and application
• ✅ Optimal tax burden through family planning strategies
• ✅ Complete ENFIA integration and optimization
• ✅ Timely submission before June 30 deadline
• ✅ Comprehensive audit trail and documentation
• ✅ Integration with employment and investment income sources
• ✅ Professional Greek tax advice and planning

Remember: This skill focuses on employed individuals as the primary user base, providing comprehensive individual tax management while maintaining the highest standards of Greek tax compliance and optimization.