The new tax law in Greece, effective from 2025, establishes strict deadlines and tiered tax discounts for timely submissions of tax returns. Key changes include mandatory pre-filled declarations for 1.3 million taxpayers, heavy penalties for delayed data submissions to the Independent Authority for Public Revenue (AADE), and specific provisions for joint and separate tax returns. The submission period will run from March 15 to July 15 each year, with tax discounts available for early payments. Failure to submit on time will result in estimated tax assessments based on available data.