myAADE: Platform available for top-up tax returns

The application for filing top-up tax returns for constituent entities has been available since today, 2 November, as part of the implementation of Law 5100/2024 (Pillar II).

Specifically, the application can be used to file:

• A top-up tax return for constituent entities, under the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR).
• A domestic top-up tax return for constituent entities, in accordance with Article 12 of Law 5100/2024.

The procedures for filing the returns and paying the tax, along with the relevant details, are set out in decisions by AADE Governor George Pitsilis (A.1236/2026 and A.1237/2026).

The following are required to file a top-up tax return for constituent entities under the IIR and UTPR:

• Under the Income Inclusion Rule (IIR), the ultimate parent entity or the designated constituent entity, if it is established in Greece.
• Under the Undertaxed Profits Rule (UTPR), the Greek constituent entity or the designated local entity.

Similarly, the constituent entity of a multinational enterprise group (MNE group) or a large domestic group that is established in Greece is required to file a domestic top-up tax return for constituent entities.

For MNE groups or large domestic groups whose reference fiscal year ends on or before 31 March 2025, the following deadlines apply:

• By 30 November 2026 to file the top-up tax returns for constituent entities on time.
• By 31 December 2026 to pay the tax on time.

Returns are filed through the myAADE digital portal (myaade.gov.gr), under: Applications > Tax Services > Income > Top-up Tax under Law 5100/2024 (Pillar II).

For more information, taxpayers can contact AADE’s my1521 taxpayer service:

• By telephone on 1521, on working days from 7:00 to 20:00,
• Online via the my1521 platform, 24 hours a day, seven days a week, by selecting: Income Tax Matters > Corporate Income Tax > Top-up Tax for Constituent Entities > Domestic Top-up Tax Return