The deadline for “asset declarations” is changing. Annual Declarations of Assets (ΔΠΚ) and Declarations of Financial Interests (ΔΟΣ) will now have to be filed by 31 December each year. Until now, the deadline was three months after the tax return filing deadline and changed from year to year.
The provision is included in an amendment by the ministries of National Economy and Finance, Interior and Health, dated 26 October. It was tabled as part of a Health Ministry bill to establish the Panhellenic Association of Psychologists.
The new deadline already applies to this year’s declarations (2026, for the 2025 tax year).
What changes
Under the new wording, the Declaration of Assets (ΔΠΚ) is filed “after the deadline for filing the income tax return has passed and by 31 December of each year at the latest”. The start of the filing period remains tied to the tax deadline. The final date, however, is decoupled from it and becomes fixed. The deadline remains strict.
The change also applies to the Declaration of Financial Interests, which follows the same deadline under Article 23 of Law 5026/2023. Nothing changes for the initial Declaration of Assets: it must be filed within 90 days of becoming subject to the filing requirement.