Legal steps that will save you from tax on unpaid rent in Greece

Landlordswho have not received their rent due in 2025 may avoid taxationif before the deadline for filing a tax return, the uncollected amounts are processed in the manner prescribed by law.

To do this, you need to prove that the property owner has already taken legal actions against the tenant.

For rent to be recognized unpaidone or more of the following documents must exist: payment order, order to return the rental property, court decision for eviction or foreclosure, or a lawsuit filed with proof of service. An action which states a demand for collection of payments prior to the date of trial is permitted, provided that it is accompanied by responsible statement with an exact indication of the period of debt.

If the tenant declared bankruptthe landlord only needs to provide a copy register of creditors’ claimswhere his debt is reflected.

To recognize amounts not received for the period between the adoption of the decision on eviction and its execution, it is necessary to submit responsible statement landlord and bailiff’s actconfirming that no payments have been received.

All specified documents are submitted to competent ΔΟΥ before submitting the declaration and undergo mandatory verification. Uncollected amounts are reflected in codes 125–126 form E1.

Amounts that were reported as not received in the previous year but were actually received in 2024 are reported in E2 form and are transferred to the appropriate section depending on the type of property.

It is critical to follow the procedure: in the absence of timely legal action, the rent is automatically considered income and is taxed at the rates up to 45%even if the money was not received.

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