Clarifications ον Circular 52/C/02.06.2016 | KPMG | GR

Tax Alert concerning the submission of Assets Declaration Return and Financial Interests Declaration

Clarifications ον Circular 52/C/02.06.2016

Consistent with our commitment to provide current information on tax issues, we summarize the most significant clarifications on Assets Declaration Return and Financial Interests Declaration - Circular 52/C/02.06.2016


Partner, Head of Tax

KPMG in Greece


Related content

In this issue

It is highlighted that as of the 2016 (calendar year) the Assets Declaration Return (ADR) and the Financial Interests Declaration (FID) will be submitted electronically only through the uniform software application.

  • The list of the individuals obliged to file an ADR should be uploaded to “Pothen” only by the certified users per Company.
  • For this reason, companies are obliged to appoint at least one employee and one substitute as both contact persons and as persons responsible for the compilation of a list of the people obliged to file an ADR. The contact persons will be certified as users of the electronic system.
  • These certified users are obliged to electronically notify Unit C’ of Assets Declaration Returns of certain information as summarized in this Interpretative Circular within 20 days of issuance of the Circular at the latest.
  • The above data should be transmitted by email to A sample template (excel) has been posted on the Authority's website under “Announcements” (htttp: //
  • Any omission by the certified users to forward the above information is subject to imprisonment of at least six (6) months.Clarifications concerning instructions and deadlines for the submission of ADRs and FIDs by the person who are liable to file them are expected to be issued.

© 2018 KPMG Advisors AE, a Greek Societe Anonyme and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Connect with us


Request for proposal