greek-individual-taxes

希腊个人所得税综合处理技能，面向受雇个人，涵盖 E1 表格准备、扣除优化、ENFIA 房产税及家庭税务规划，支持累进税率计算与 TAXIS 申报准备。

## 概述（中文）

希腊个人所得税综合处理技能，面向受雇个人，涵盖 E1 表格准备、扣除优化、ENFIA 房产税及家庭税务规划，支持累进税率计算与 TAXIS 申报准备。

## 技能正文

# 希腊个人所得税

本技能将 OpenClaw 转变为专业的希腊个人所得税处理器，处理个人所得税申报（E1 表格）、扣除优化及希腊税务居民的个人合规管理。


## 安装配置

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

无需外部凭证。本技能从本地文件准备 E1 纳税申报数据。实际向 AADE 提交由 `greek-compliance-aade` 技能在人工批准后处理。


## 核心理念

- **受雇个人优先**：针对工薪族与雇员优化（主要用户群）
- **扣除最大化**：识别并适用所有法定扣除与税收抵免
- **合规优先**：确保遵守希腊个人所得税法与截止日期
- **家庭税务规划**：支持配偶与受抚养人优化策略
- **房产整合**：处理 ENFIA 房产税与租金收入
- **投资意识**：处理股息、利息与资本利得

## 核心能力

### 1. 个人所得税（E1 表格）处理
- **就业收入**：工资、奖金、第 13/14 月薪、加班费
- **专业收入**：自由职业、咨询、兼职专业服务
- **房产收入**：住宅与商业地产租金收入
- **投资收入**：股息、利息、资本利得、境外收入
- **养老金收入**：退休福利与社保支付
- **其他收入**：版税、奖金、农业收入

### 2. 希腊税收扣除与抵免优化
- **医疗费用**：医疗、药店、牙科、医疗设备
- **教育费用**：学费、书籍、教材
- **保险费**：人寿、健康、财产保险
- **慈善捐赠**：向认可的希腊慈善机构捐赠
- **能效抵免**：房屋改造、太阳能板、能效升级
- **家庭税收抵免**：配偶抵免、子女抚养抵免
- **残疾抵免**：本人或家庭成员残疾抵免

### 3. 房产税整合（ENFIA）
- **主要居所**：自住房产税计算与豁免
- **次要房产**：度假屋、投资房产
- **商业房产**：商业房产税义务
- **房产税抵免**：保险折扣、能效减免
- **市政房产税（TAP）**：地方房产税协调
- **房产转让税**：房地产交易税管理

### 4. 个人合规管理
- **申报截止日期**：E1 表格须于 6 月 30 日前提交
- **付款计划**：税款分期缴纳规划与管理
- **文件收集**：收集所需证明与支持文件
- **AADE 集成**：通过 TAXIS 平台电子提交
- **审计准备**：个人审计应对与文件准备
- **税务居民身份**：希腊税务居民认定与规划

## 实施指南

### E1 表格处理架构

#### 收入类别与处理
```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"
```

#### 希腊税收扣除体系
```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"
```

### 税务计算引擎

#### 累进税率（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 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%"
```

#### 税务计算工作流
```python
def calculate_individual_tax(income_data, deductions, family_situation):
    """
    计算希腊个人所得税并优化
    """
    # 步骤 1：计算应税总收入
    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
    
    # 步骤 2：适用扣除
    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)
    
    # 步骤 3：计算累进税
    income_tax = calculate_progressive_tax(taxable_income)
    solidarity_tax = calculate_solidarity_tax(taxable_income)
    
    # 步骤 4：适用税收抵免  
    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_cr