This is a special issue to assist readers with questions arising from the obligation to lodge taxation returns in Hellas and to provide details of this years filoxenia programmes.

It is self evident that persons who earn or receive an income from Hellas are obliged to lodge a tax return (Form E1). Those persons who do not have an income but own a house with an area greater than 150m2 must also lodge a return.

Foreign residents must lodge their returns at the Office of Taxation for Foreign Residents at 4 Metsovo St (located behind the National Archaeological Museum).

This year, in addition to the E1 form foreign residents must also lodge an E9 form. This applies to all persons who as at the 1st January 2005 own any real estate including a house or home unit, vacant land, farm fields and or any residential remainder (eg a gift from their parents who continue to receive the income but the title has been transferred). In the latter case the party receiving the income must lodge an E1 and the remainderman both an E1 and E9 but only once on this occasion.

In order to lodge any tax return you must first acquire a tax file number. If you do not have a tax file number you must authorise a person in Hellas to obtain one on your behalf. Your proxy must have a proper power of attorney to act on your behalf.The tax forms will be lodged by your attorney or representative at the taxation office where your representative resides and not where the property is located.

The completion of the E9 form should be left to a tax agent, accountant or lawyer, as it is not simple.

The deadline for the lodgement of the E9 form is 15 July 2005 but representations have been made to the Hellenic Government to extend the date to the 31 December 2005. At the time of writing the date has not been extended.

SAE Oceania announces details of filoxenia programmes being organised for this northern summer.

The first programme is being organised by the Tameiion in Thrace  between 15 July to 10 August at Castellorizo and between 15 August to 5 September at ancient Abdera in Thrace.   Participants must be between 18 and 30 years of age and have at least one parent of Hellenic ancestry.

For details contact Panayiotis Pavlos tel./fax 30 2310 254 079 or email: [email protected]

The second programme is being organised by the Magnesia Prefecture for youth aged between 13 and 17 years in the period 15 July to 4 August and for young people aged between 18 and 25 years for the period 20 August to 8 September.  For details contact Maria Kouzoglou on telephone + 30 24210 53475 or Fax  + 30 24210 44371 or Email:  [email protected]    -  website:    www.magnesia.gr

The third programme is for youths between 13 and 17 years for the period 23 August to 12 September at Pelion.  For details contact:   tel/fax  + 30 2426031204 or email: [email protected] or website:   www.dimosmouresiou.gr

There is also a programme for the elderly (men over 65 and women over 60 years) for the period 18 September to 2 October 2005.

Details for all programmes can also be found on the SAE website   -  www.sae.gr or from the SAE Thessaloniki office   tel.   +30 2310 411 955  -  fax.   + 302310 411886 attention Maria Tzika.

The writer urges interested persons to act quickly as places are limited.

Costa Vertzayias                                                                                                            29 June 2005