greek-individual-taxes

Comprehensive Greek individual tax return processing skill for employed individuals. Handles E1 form preparation, personal income tax calculations, deductions optimization, property taxes (ENFIA), and individual compliance management. Designed for Greek tax residents with employment income, property, and investment income.

# 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

```bash
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
```yaml
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
```yaml
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)
```yaml
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 indiv