Pillar II: top-up tax return application now available
AADE announces launch on 2 November. For reporting financial years ending by 31 March 2025, returns are due by 30 November and payment by 31 December 2026.
The Pillar II constituent-entity top-up tax return application is available from 2 November 2026, according to AADE's official release. This activates a digital filing procedure under Law 5100/2024.
Returns covered
The application covers top-up tax under the Income Inclusion Rule and Undertaxed Profits Rule, plus domestic top-up tax under Article 12. Filing entities differ by rule: a Greek-established ultimate parent or designated constituent entity, a domestic constituent entity or designated local entity, as applicable.
Special deadlines
For multinational or large-scale domestic groups whose reporting financial year ends on or before 31 March 2025, AADE specifies timely filing by 30 November 2026 and payment by 31 December 2026. These dates are not presented as universal deadlines for every business or financial year.
Access and assistance
The myAADE path is Applications → Tax Services → Income → Top-up Tax under Law 5100/2024 (Pillar II). Assistance is available by calling 1521 on working days, 07:00–20:00, and through digital service my1521.
The release refers to decisions A.1236/2026 and A.1237/2026 for detailed procedures. The launch concerns liable entities within this specific framework; it does not announce a general new tax on all households or small businesses.
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