As part of our continuous effort to keep you informed of the latest tax developments, we summarize below an important clarification introduced by the decision issued by the Council of State no Α1445/2016 concerning the tax residence of an individual and the filing of joint tax returns.
A decision issued by the Council of State (CoS) reverses the interpretation applied to date of an individual’s tax residence and formulates a different approach regarding the filing of joint tax returns of spouses who are tax residents of different countries. In particular, the CoS considers that separate tax residences of spouses is acceptable given current general social and ethical norms, including the social - economic conditions of spouses.
Perhaps the time has finally come for the taxis system to be updated to accept separate tax returns?
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