The new guide "Tax Returns 2024 - Practical Guide for Individuals (Forms E1 - E2)" by Astbooks serves as the most comprehensive guide for filling out forms E1 and E2, including all kinds of changes affecting the completion of the forms and the calculation of the tax owed by individuals.

The "Guide" has been enriched and updated according to the decision: A.1061/2024 (Government Gazette B' 2436/24.4.2024) - Type and content of the income tax return for individuals for the tax year 2023, other forms, and the supporting documents submitted with it. Type and content of the administrative/corrective tax determination act for tax years 2023 and onwards.

The tax treatment of issues has been conducted considering all amendments made to the Income Tax Code (ITC) law 4172/2013, which has been codified by law 5104/2024. The aim of this book is to be an essential tool in the hands of every professional accountant-tax advisor, which can be consulted throughout the year.

The book includes practical indexes for easier searching of the topic of interest. Regarding form E1, you will find an analysis by table and code with all the changes that exist this year, with particular emphasis on the new method of determining the minimum income (imputed) of individual enterprises.

In detail, the codes covering imputed income are described, while more than 120 cases are included, more than those in the circular. Additionally, the analysis includes examples of general topics such as capital consumption and the completion of E1-E3 for freelancers.

For form E2, details regarding real estate are presented, as well as cases of subletting and short-term rentals. At the end of the completion analysis of the form, an annex with examples from special cases of form completion is included, such as renting a store with overdue rents and renting an apartment via Airbnb.

The reader also gains free access to the online application "Form E2" provided by Astbooks, for recording properties and settling tax on income from real estate.