AADE clarifies taxable status of same‑day returned money transfers

AADE gift tax €51,801 DED decision 1544/2026 myProperty

The Independent Authority for Public Revenue (AADE) explained that a transfer of €51,801 that was returned to the sender on the same day is still considered a taxable donation. Both the donor and the recipient filed a gift‑tax return through the MyProperty application, triggering a tax assessment. AADE cited the Decision of the Dispute Resolution Directorate (DED) No 1544/2026, which is publicly available on its website, confirming the taxability. Under article 95 paragraph 1 b of Law 5219/2025 and circular E.2077/2022, the original donation is always taxable when a gift‑tax return is submitted, and the reversal of the transfer is not taxed.

The clarification was issued after several media reports raised questions about whether the repayment of the money could be treated as a mistake. AADE emphasized that the act of delivering the money creates the donation, regardless of its subsequent return, and that the tax remains due.

Entities

Circular E.2077/2022 · Dispute Resolution Directorate (DED) · Independent Authority for Public Revenue (AADE) · Law 5219/2025 · myProperty

Claims

What the coverage asserts, and how well corroborated each claim is across sources.

[● 7 SOURCES] A tax assessment was issued on the gift‑tax returns for the €51,801 transfer. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more
[● 7 SOURCES] Both donor and recipient filed gift‑tax returns via the myProperty application for the €51,801 transfer. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more
[● 7 SOURCES] The DED decision No. 1544/2026 ruled that a transfer of €51,801 returned the same day is a taxable donation. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more
[● 7 SOURCES] The DED decision No. 1544/2026 is publicly available on AADE’s website. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more
[● 7 SOURCES] AADE clarified that delivering the money creates the donation, and a reversal within five years is not taxed. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more
[● 7 SOURCES] According to article 95 paragraph 1 b of Law 5219/2025 and Circular E.2077/2022, the original donation is always taxable if a gift‑tax return is filed. www.anatolh.com · www.naftemporiki.gr · www.newsbomb.gr · www.taxheaven.gr · www.businessdaily.gr · +2 more