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 ```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 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 ```python 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 ```bash #!/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 ```bash #!/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 ```yaml 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 ```yaml 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 ```yaml 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 ```yaml 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 ```yaml 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 ```bash # 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 ```bash # 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 ```bash # 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 ```yaml 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 ```yaml 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 ```yaml 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 ```yaml 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.