

An important issue concerning the minors it is their obligation to submit their own income tax return.
✅ When is a minor required to file their own tax return?
According to the law, a minor child may be required to submit tax returns (form E1) in the following cases:
- When he earns income from dependent labor (leased or with a project contract).
- When receiving pension due to the death of his father or mother .
⚠️ When does a minor not submit a separate declaration?
In the following cases, the declaration not required from the minor:
- When the minor's income comes from from property rental Whether these come from parental benefits, donations or inheritance, this is added and taxed to the parent who has tax responsibility.
📝 What you should do
If you have a minor family member with any form of income:
- Consult us to determine whether a separate declaration is required or if the income is “transferred” to the parent’s declaration.
- Issue a key code, which is necessary for submitting the tax return. .
The myKEP team
📍Your tax obligations, with safety and security.