greek-individual-taxes

What this skill does

# 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 indi