Understanding the OpenClaw Greek Individual Taxes Skill: Automate Your E1 Tax Return

Overview of the OpenClaw Greek Individual Taxes Skill

The OpenClaw Greek individual taxes skill is a specialized module designed to
transform the OpenClaw automation framework into a powerful Greek personal tax
processor. It focuses on employed individuals who receive salary income, but
also handles professional, property, investment, and pension income. The skill
prepares the data needed for the Greek E1 tax return, optimizes deductions,
integrates property taxes such as ENFIA, and supports compliance management,
while leaving the actual submission to the AADE platform to a companion skill
that requires human approval.

Setup and Requirements

To use the skill, users must set the environment variable OPENCLAW_DATA_DIR to
point to a directory containing their source financial documents, and ensure
that the command‑line JSON processor jq is installed. No external API keys or
credentials are required because the skill works purely on local files. Once
the environment is ready, the skill reads payslips, expense receipts, property
statements, and investment summaries to build a complete tax picture.

Core Philosophy

The skill follows four guiding principles. First, it is Employed Individual
Focused, tailoring its calculations to the most common user base—salary
earners. Second, it pursues Deduction Maximization by automatically
identifying every legal deduction and tax credit available under Greek law.
Third, it emphasizes Compliance First, ensuring that all calculations respect
current legislation and filing deadlines. Fourth, it supports Family Tax
Planning, allowing users to optimize credits for spouses, dependents, and
family members with disabilities, while integrating property and investment
income into a holistic view.

Key Capabilities

1. Individual Income Tax (E1 Form) Processing

• Employment Income: salary, bonuses, 13th/14th month payments, overtime, and benefits in kind are aggregated and taxed at the progressive rates ranging from 9% to 44%. Social security contributions and professional expenses are deducted.
• Professional Income: freelance and consulting revenue are treated with progressive rates, allowing deductions for office rent, equipment, professional development, and a 50% limit on business meals.
• Property Income: rental earnings are taxed at tiered rates (15% up to €12,000, 35% from €12,001‑€35,000, 45% above €35,000) with deductions for maintenance, management fees, insurance, and depreciation. Airbnb income includes licensing requirements and VAT considerations.
• Investment Income: dividends from Greek companies bear a final 5% withholding tax; foreign dividends receive progressive rates with foreign tax credit. Interest from bank deposits is subject to a 15% final withholding tax, while bonds offer a choice between 15% withholding or progressive rates. Capital gains on securities and real estate are currently suspended until 31 December 2026.
• Pension and Other Income: retirement benefits, social security payments, royalties, prizes, and agricultural income are processed according to their specific tax rules.

2. Greek Tax Deductions & Credits Optimization

• Medical Expenses: all eligible costs—doctor visits, hospital bills, prescriptions, dental care, medical equipment, physiotherapy—are fully deductible with no annual limit. Electronic payments earn an additional 10% deduction.
• Education Expenses: tuition, required textbooks, laboratory fees, and university dormitory fees are deductible without per‑child limits, generally up to age 24 for higher education.
• Insurance Premiums: life and health insurance premiums are capped at €1,200 per person each; property insurance (fire, earthquake, home) is also eligible.
• Charitable Donations: contributions to recognized Greek charitable organizations qualify for tax credit.
• Energy Efficiency Credits: home improvements such as solar panels, insulation, and energy‑efficient upgrades generate credits that reduce both income tax and ENFIA liability.
• Family Tax Credits: spouse credits, dependent children credits, and disability credits are automatically applied when relevant data is present.

3. Property Tax Integration (ENFIA)

• Primary Residence: the skill calculates ENFIA on the main home, applying any applicable exemptions and reductions.
• Secondary and Commercial Properties: vacation homes, investment properties, and business premises are processed with their respective rates and possible credits.
• Municipal Property Taxes (TAP): local taxes are coordinated with the national ENFIA calculation.
• Property Transfer Taxes: the skill assists in managing taxes due on real‑estate transactions, ensuring proper documentation for future filings.

4. Individual Compliance Management

• Tax Return Deadlines: the E1 form must be submitted by 30 June each year; the skill flags upcoming deadlines and suggests payment schedules.
• Payment Schedules: installment plans are generated to spread tax liabilities over the year, easing cash‑flow pressure.
• Document Collection: a checklist of required certificates, receipts, and statements is produced to help users gather everything needed for audit defense.
• AADE Integration: while the skill prepares the JSON‑ready E1 data, actual electronic submission through the TAXIS platform is handled by the companion greek‑compliance‑aade skill, which requires human approval before sending.
• Audit Preparation: all calculations are backed by source documents, facilitating a smooth audit if the tax authority requests review.
• Tax Residence Determination: the skill evaluates the user’s stay‑duration, center of vital interests, and other criteria to confirm Greek tax residency status.

Implementation Guidelines

The skill’s architecture separates income categories into distinct processing
blocks—Employment_Income, Professional_Income, Property_Income,
Investment_Income, and Pension_Other_Income. Each block defines sources, tax
treatment, applicable deductions, and any special rules (such as overtime
limits, presumptive taxation for certain professions, or VAT thresholds for
short‑term rentals). The deductions system mirrors the Greek tax code,
modeling medical, education, insurance, charitable, energy‑efficiency, and
family credits with their respective limits and documentation requirements.

When executed, the skill reads the user’s local files, applies the relevant
formulas, and outputs a structured dataset ready for the E1 form. Because the
skill is instruction‑only, it does not perform any network calls or modify
external systems; it solely prepares data. This design keeps the process
transparent, auditable, and safe for users who wish to review the generated
tax return before submission.

Conclusion

The OpenClaw Greek individual taxes skill offers a comprehensive, automated
solution for Greek tax residents who need to file their E1 returns efficiently
and accurately. By consolidating income aggregation, deduction optimization,
property tax integration, and compliance management into a single, easy‑to‑use
module, it reduces the manual effort and risk of errors associated with
traditional tax preparation. Users retain full control over their data, can
verify every step, and rely on the companion submission skill for the final
filing when they are ready. For anyone employed in Greece with salary,
property, or investment income, this skill represents a valuable tool for
staying compliant while maximizing legal tax benefits.

Skill can be found at:
individual-taxes/SKILL.md>