Transferring EU farm payment entitlements in Greece: the 10 November deadline
Families who inherit, sell, lease or gift Greek farmland now have until 10 November 2026 to transfer the EU basic payment entitlements that go with it, filing online only, after the previous 30 September deadline had already passed.
14We read 14 sources, all in Greek, 1 of them official documents, including ΑΑΔΕ's press release of 13 October 2026, decision Α.1165/2026, circular Ε.2046/2026 and ΑΑΔΕ's FAQ on transfers, so you can read this in 6 minutes. What we checked ↓
Does this affect you?
- Heirs of a farmer who died on or before 15 September 2026
- Heirs can file an inheritance transfer (form Φ5, or Φ11 to pass the entitlements straight on to another farmer) until 10 November 2026. Heirs do not need to be active farmers. On Φ5 there is no acceptance step and the 25% withholding does not apply; on Φ11 the 25% is waived only where the heir is a first-degree relative (by blood or marriage) or the spouse of the farmer who receives the entitlements.13410
- Farmers selling, gifting or leasing out entitlements
- The holder must file and finalise the transfer, and the recipient must accept it, by 10 November 2026; otherwise it counts as not filed for 2026 and must be filed again next year.134
- Buyers and tenants receiving entitlements
- The recipient must be an active farmer for 2026 and permanently and legally established in Greece; recipients from outside the EU need a long-term resident's permit that gives full access to the labour market or access to business activity.3
- Owners and heirs who live abroad
- Anyone filing or signing documents through a representative must attach a notarial power of attorney; a simple authorisation is not enough.3
What to do Gather the documents for your type of transfer, then file and finalise it at dikaiomata.aade.gr with TAXISnet credentials, and make sure the recipient accepts it, by 10 November 2026. The 30 September deadline had passed before the extension, and we have not confirmed that the platform is open again, so check it or call 1521 first.1245
Where it stands
Checked 13 October 2026- Decision Α.1165/2026 published in the Government Gazette; deadline 15 September 2026 211 Aug 2026
- Decision Α.1186/2026 moves the deadline to 30 September 2026 5616 Sept 2026
- Circular Ε.2056/2026, amending circular Ε.2046/2026, pre-published 3912 Oct 2026
- ΑΑΔΕ announces a Governor's decision moving the deadline to 10 November 2026 113 Oct 2026
- Deadline for transfers between living people and for inheritance of deaths up to 15 September 2026 110 Nov 2026 · next
At a glance
- ΑΑΔΕ, Greece's tax authority, has moved the 2026 deadline for transferring EU basic income support entitlements to 10 November 2026, for transfers between living people.[S1]
- Heirs can file inheritance transfers (forms Φ5 and Φ11) by 10 November 2026 where the farmer died on or before 15 September 2026.[S1]
- Transfers are filed only online at dikaiomata.aade.gr; a transfer not finalised by the holder and accepted by the recipient by the deadline counts as not filed for 2026.[S2][S3]
Greek farmers and their families have until 10 November 2026 to transfer the EU basic payment entitlements attached to farmland they sell, lease, gift or inherit.1 ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), Greece's Independent Authority for Public Revenue, announced the new date on 13 October 2026.1 A transfer that misses the deadline is not lost for ever, but it has to wait until the following claim year.4
This guide is for anyone who has inherited, bought, rented or been given farmland in Greece, including families who live abroad.
What is the new deadline for transferring farm entitlements?
The deadline for filing transfers of basic income support entitlements for 2026 is 10 November 2026.1 It applies to transfers between living people, such as a sale, a lease or a gift.1 It also applies to inheritance transfers, on forms Φ5 and Φ11, where the farmer died on or before 15 September 2026.1
The ΑΑΔΕ Governor, Giorgos Pitsilis, took the decision, and ΑΑΔΕ announced it on 13 October 2026.1 The agriculture ministry, ΥΠΑΑΤ (Υπουργείο Αγροτικής Ανάπτυξης και Τροφίμων, Ypourgeio Agrotikis Anaptyxis kai Trofimon), announced it jointly with ΑΑΔΕ.8 ΑΑΔΕ's release does not give the decision's number or its Government Gazette (ΦΕΚ) reference.1 An implementing circular, Ε.2056/2026, is dated 12 October 2026 and amends the main circular, Ε.2046/2026.93
This is the third deadline for the same window.251 Decision Α.1165/2026, published in the ΦΕΚ on 11 August 2026, set 15 September 2026 at 23:59.2 Decision Α.1186/2026 of 16 September 2026 moved it to 30 September 2026, with the same 15 September cut-off for deaths.56 The 30 September 2026 deadline had already passed when the 10 November extension was announced on 13 October 2026.51 By our reading, the extension therefore reopens a window that had closed. We have not confirmed that the platform is accepting filings again.
What are basic income support entitlements?
Basic income support for sustainability («βασική εισοδηματική στήριξη για τη βιωσιμότητα») is the basic payment to farmers under the EU's common agricultural policy, and ΑΑΔΕ's circular on transfers cites Regulation (EU) 2021/2115.3 Entitlements are the rights on which that payment is made, and they can be passed on permanently or leased, with or without the land.3 They can also pass to heirs.3
Transferred entitlements can be activated only in the same payment region for which they were allocated (ΑΑΔΕ's circular names three, ΠΕ1, ΠΕ2 and ΠΕ3).23 Entitlements a farmer has not activated for two consecutive years are among those that go back to the reserve, unless they were not activated because of force majeure or exceptional circumstances.3
Since 1 January 2026, ΟΠΕΚΕΠΕ (Οργανισμός Πληρωμών και Ελέγχου Κοινοτικών Ενισχύσεων Προσανατολισμού και Εγγυήσεων, Organismos Pliromon kai Elegchou Koinotikon Enischyseon Prosanatolismou kai Engyiseon, OPEKEPE), the former farm-payments agency, has been part of ΑΑΔΕ under law 5264/2025.137 Its work now sits in a new General Directorate of Audits, Aid and Payments.14 By our reading, this is the first transfer season since the merger.132
Who can transfer entitlements, and who can receive them?
The person handing over the entitlements must be a beneficiary of basic income support and must legally hold the entitlements in the year of the transfer.3 The person receiving them must be an "active farmer" for that claim year and permanently and legally established in Greece.3 Inheritance is the exception: heirs do not have to meet the active-farmer test.310
Recipients from outside the EU need a long-term resident's permit that gives full access to the labour market or access to business activity.3 One condition of active-farmer status, according to ΑΑΔΕ's FAQ, is that the recipient's income tax return for the previous year has been filed and assessed.4 The sources we read do not set out the full active-farmer test.
Entitlements allocated from the regional reserves cannot be transferred for five years after allocation, except by inheritance or force majeure.23
When is 25% of the entitlements withheld?
A permanent transfer of entitlements without land loses 25% of the number of entitlements to the regional reserves; their unit value does not change.
A permanent transfer without land (form Φ2) loses 25% of the number of entitlements to the regional reserves.3 The unit value of each entitlement stays the same.3 The withholding does not apply to an inheritance (Φ5).34 Where heirs pass the entitlements straight on without land (Φ11), it is waived only if the heir is a first-degree relative (by blood or marriage) or the spouse of the farmer receiving them, according to ΑΑΔΕ's circular.3 On a permanent transfer without land (Φ2), it does not apply between first-degree relatives by blood or marriage, or between spouses, if a family-status certificate is provided.3412 It does not apply to a lease without land (form Φ9).3 Nor does it apply to the end of a lease with a simultaneous permanent transfer without land (Φ12), where the parties are first-degree relatives by blood or marriage, or spouses.3
How do you file a transfer?
Transfers are filed only online, at dikaiomata.aade.gr.2 The holder of the entitlements files with their personal TAXISnet credentials.10 The filing is complete only when the recipient accepts it, except in inheritance cases.1011
There are nine transfer forms.3 The main ones are Φ1 (permanent transfer with land), Φ2 (permanent transfer without land), Φ5 (inheritance), Φ6 (lease with a land lease), Φ9 (lease without land) and Φ11 (inheritance with a simultaneous transfer to someone else).3 The others cover a change of personal details (Φ7), the end of a lease (Φ8) and the end of a lease with a simultaneous transfer (Φ12).3
An inheritance application (Φ5) is filed by the heir.3 It applies where the farmer died after the deadline for the single aid application (ΕΑΕ, the annual claim for farm payments) of either of the two previous years, and up to this year's cut-off (15 September 2026 for the current window).31
None of the decision, the circular or the FAQ mentions a fee for filing a transfer.234
Which documents do you need?
The documents depend on the type of transfer.3
- Inheritance under a will: the form; the death certificate; a copy of the will with the record of its publication; a certificate, from the last three months, that no other will was published; a certificate from the court of first instance, issued in the last three months, that no action to annul or set aside the will has been filed; and, if the will leaves the entitlements to more than one heir, a solemn declaration (υπεύθυνη δήλωση, a formal statement made under legal liability) on how they are split.3
- Inheritance without a will: the form and the death certificate, as above; a certificate that no will was published; a certificate of next of kin (πιστοποιητικό εγγυτέρων συγγενών); a solemn declaration on the split; and proof of identity if personal details differ. A mixed case combines both lists.3
- Permanent transfer with land (a sale, a parental gift or a gift): the notarial deed, dated between 1 June of the previous year and 31 May of the claim year, plus a certificate of registration at the land registry or the Cadastre (Κτηματολόγιο, Ktimatologio).311
- Lease with land (Φ6): a lease of eligible, digitised land starting between 1 June of the previous year and 31 May of the claim year. The recipient must hold the land on 31 May of the claim year.3
What if you live abroad?
Anyone who files or signs documents through a representative must attach a notarial power of attorney.3 A simple authorisation is not enough.3 By our reading, families abroad who rely on a relative or adviser in Greece need that power of attorney in place in time to file by 10 November 2026.13
What happens if you miss 10 November 2026?
A transfer entered on the platform but not finalised by the holder, or finalised but not accepted by the recipient, by the deadline counts as not filed for the current year.311 ΑΑΔΕ will not accept transfers that were not finalised in time as force majeure cases.4 They must be filed again online in the following claim year.4
Where can you get help?
ΑΑΔΕ's help service, my1521, answers by phone on 1521, free of charge, on working days from 07:00 to 20:00.1 Online, the route on my1521 is Επιδόματα & Ενισχύσεις Νοικοκυριών, Επιχειρήσεων και Αγροτών → Αγροτικές Ενισχύσεις → Ενιαία Αίτηση Ενίσχυσης (ΕΑΕ) → Μεταβιβάσεις δικαιωμάτων βασικής εισοδηματικής στήριξης.1
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What we checked
Highlights from our fact-check against the original Greek documents. Every claim in the article went through the same check.
- Confirmed
Greek news outlets, quoting the agriculture ministry and ΑΑΔΕ, reported on 13 October 2026 that transfers between living people can be filed until 10 November 2026, and inheritance transfers for deaths up to 15 September 2026.8
ΑΑΔΕ's own press release of 13 October 2026 says exactly this, and names forms Φ5 and Φ11 for the inheritance cases.1
- Not in the document
Agronews reported that entitlements allocated from the 2023–2025 regional reserves cannot be transferred.10
Decision Α.1165/2026 and circular Ε.2046/2026 name no years. They bar transfers of reserve entitlements for five years after the year of allocation, except by inheritance or force majeure.23
- Confirmed
Dnews reported that the 25% withheld on permanent transfers without land reduces the number of entitlements, not their value.11
Circular Ε.2046/2026 says the withholding applies to the number of entitlements, while the unit value stays the same.3
- Confirmed
e-agrotis.gr reported that the 25% is not withheld between first-degree relatives by blood or marriage, or spouses, if a family-status certificate is provided.12
Circular Ε.2046/2026 sets out the same exception and requires a family-status certificate valid on the date the transfer is filed and finalised.3
What we don't know yet
- Whether dikaiomata.aade.gr is open for filing again today. The 30 September 2026 deadline had passed when the extension was announced on 13 October 2026, and no source we read says the platform has reopened.
- The number and Government Gazette (ΦΕΚ) reference of the Governor's decision that sets 10 November 2026. ΑΑΔΕ's release does not give them. One farm outlet reported that circular Ε.2056/2026 did not yet have a Diavgeia number.
- What heirs should do where the farmer died after 15 September 2026. By our reading of the rules they would file in the 2027 window, but no source says so.
- Whether land deeds and leases must still fall between 1 June 2025 and 31 May 2026, or whether later ones are accepted after the extension.
- Whether heirs who live abroad and are not active farmers can lease their inherited entitlements to a farmer without land, which is exempt from the 25% withholding but requires an active-farmer recipient. ΑΑΔΕ's FAQ does not address heirs abroad.
- When the 2026 basic payment will be made on entitlements transferred late, and whether a late transfer delays it.
- Whether citizen service centres or agronomist consultancies can file transfers for farmers, as they did under ΟΠΕΚΕΠΕ.
«Με απόφαση του Διοικητή της ΑΑΔΕ, Γιώργου Πιτσιλή, μετατίθεται για τις 10 Νοεμβρίου 2026 η προθεσμία υποβολής των μεταβιβάσεων δικαιωμάτων Βασικής Εισοδηματικής Στήριξης για την βιωσιμότητα. Η μετάθεση αυτή αφορά μεταβιβάσεις εν ζωή έως 10.11.2026, καθώς και μεταβιβάσεις λόγω κληρονομιάς (αιτήσεις «Φ5 Μεταβίβαση δικαιωμάτων λόγω κληρονομιάς» και «Φ11 Ταυτόχρονη μεταβίβαση κληρονομιάς») για θανάτους έως 15.9.2026.»
By decision of the Governor of ΑΑΔΕ, Giorgos Pitsilis, the deadline for filing transfers of Basic Income Support for Sustainability entitlements is moved to 10 November 2026. The move concerns transfers between living persons up to 10 November 2026, as well as transfers by inheritance (applications «Φ5 Transfer of entitlements by inheritance» and «Φ11 Simultaneous inheritance transfer») for deaths up to 15 September 2026. (in our translation)
«Σε περίπτωση υποβολής της αίτησης μεταβίβασης ή υπογραφής των απαραίτητων κατά περίπτωση δικαιολογητικών από εντολοδόχο, είναι απαραίτητη η επισύναψη στην αίτηση μεταβίβασης πληρεξούσιου συμβολαίου και όχι απλής εξουσιοδότησης.»
Where the transfer application is filed, or the supporting documents required in each case are signed, by a representative, a notarial power of attorney, not a simple authorisation, must be attached to the transfer application. (in our translation)
Sources
- ΑΑΔΕ (Independent Authority for Public Revenue), press release · Δελτίο Τύπου 13.10.2026: μετάθεση προθεσμίας υποβολής μεταβιβάσεων δικαιωμάτων Βασικής Εισοδηματικής Στήριξης · 13 October 2026 · in Greek · Open ↗
Passage we quote: Press release of 13 October 2026, first paragraph
«Με απόφαση του Διοικητή της ΑΑΔΕ, Γιώργου Πιτσιλή, μετατίθεται για τις 10 Νοεμβρίου 2026 η προθεσμία υποβολής των μεταβιβάσεων δικαιωμάτων Βασικής Εισοδηματικής Στήριξης για την βιωσιμότητα. Η μετάθεση αυτή αφορά μεταβιβάσεις εν ζωή έως 10.11.2026, καθώς και μεταβιβάσεις λόγω κληρονομιάς (αιτήσεις «Φ5 Μεταβίβαση δικαιωμάτων λόγω κληρονομιάς» και «Φ11 Ταυτόχρονη μεταβίβαση κληρονομιάς») για θανάτους έως 15.9.2026.»
By decision of the Governor of ΑΑΔΕ, Giorgos Pitsilis, the deadline for filing transfers of Basic Income Support for Sustainability entitlements is moved to 10 November 2026. The move concerns transfers between living persons up to 10 November 2026, as well as transfers by inheritance (applications «Φ5 Transfer of entitlements by inheritance» and «Φ11 Simultaneous inheritance transfer») for deaths up to 15 September 2026. (in our translation)
- e-nomothesia.gr (text of ΑΑΔΕ decision Α.1165/2026, ΦΕΚ Β' 5113/11-8-2026) · Απόφαση ΑΑΔΕ Α1165/2026 - ΦΕΚ 5113/Β/11-8-2026 · 11 August 2026 · in Greek · Open ↗ · Archived copy
- Taxheaven (full text of ΑΑΔΕ circular Ε.2046/2026) · Ε.2046/2026 Μεταβίβαση δικαιωμάτων βασικής εισοδηματικής στήριξης · in Greek · Open ↗ · Archived copy
Passage we quote: Circular Ε.2046/2026, supporting documents
«Σε περίπτωση υποβολής της αίτησης μεταβίβασης ή υπογραφής των απαραίτητων κατά περίπτωση δικαιολογητικών από εντολοδόχο, είναι απαραίτητη η επισύναψη στην αίτηση μεταβίβασης πληρεξούσιου συμβολαίου και όχι απλής εξουσιοδότησης.»
Where the transfer application is filed, or the supporting documents required in each case are signed, by a representative, a notarial power of attorney, not a simple authorisation, must be attached to the transfer application. (in our translation)
- Taxheaven (ΑΑΔΕ FAQ on entitlement transfers, version 1.0) · Συχνές ερωτήσεις-απαντήσεις Μεταβιβάσεις δικαιωμάτων βασικής ενίσχυσης · 17 August 2026 · in Greek · Open ↗
- Taxheaven (ΑΑΔΕ circular Ε.2049/2026) · Ε.2049/2026 Τροποποίηση καταληκτικής ημερομηνίας μεταβίβασης δικαιωμάτων βασικής εισοδηματικής στήριξης για την περίοδο 2026-2027 · 18 September 2026 · in Greek · Open ↗
- ΓΕΩΤΕΕ (Geotechnical Chamber of Greece) · ΑΠ. 1186/16-9-2026: Μετάθεση προθεσμίας υποβολής αιτήσεων μεταβίβασης δικαιωμάτων βασικής εισοδηματικής στήριξης για την περίοδο 2026-2027 (ΦΕΚ 5606/Β/2026) · 18 September 2026 · in Greek · Open ↗
- nepa.gr (text of ΑΑΔΕ decision Α.1186/2026) · Αριθμ. Α1186 Μετάθεση προθεσμίας υποβολής αιτήσεων μεταβίβασης δικαιωμάτων βασικής εισοδηματικής στήριξης για τη βιωσιμότητα για την περίοδο 2026-2027 · 16 September 2026 · in Greek · Open ↗ · Archived copy
- Capital.gr (ΑΠΕ-ΜΠΕ) · ΥΠΑΑΤ – ΑΑΔΕ: Έως τις 10 Νοεμβρίου οι αιτήσεις μεταβίβασης δικαιωμάτων βασικής εισοδηματικής στήριξης · 13 October 2026 · in Greek · Open ↗ · Archived copy
- Θεσσαλική Γη (Thessaliki Gi) · Παράταση έως τις 10 Νοεμβρίου για τις Μεταβιβάσεις Δικαιωμάτων Βασικής Ενίσχυσης · 13 October 2026 · in Greek · Open ↗ · Archived copy
- Agronews · Άνοιξε το σύστημα μεταβίβασης δικαιωμάτων για την βασική ενίσχυση · 12 August 2026 · in Greek · Open ↗
- Dnews · Μεταβίβαση αγροτικών δικαιωμάτων 2026-2027: Τι πρέπει να ξέρουν οι αγρότες - Νέα εγκύκλιος · 25 August 2026 · in Greek · Open ↗
- e-agrotis.gr · Μεταβίβαση δικαιωμάτων 2026: Οδηγός, προθεσμίες και υποδείγματα · 15 August 2026 · in Greek · Open ↗
- Οικονομικός Ταχυδρόμος (ot.gr) · ΟΠΕΚΕΠΕ: Από 1η Ιανουαρίου 2026 η ενσωμάτωση στην ΑΑΔΕ · 31 December 2025 · in Greek · Open ↗ · Archived copy
- Taxheaven · ΑΑΔΕ: Ενσωμάτωση του ΟΠΕΚΕΠΕ από 1/1/2026 - Νέα Γενική Διεύθυνση Ελέγχων, Ενισχύσεων και Πληρωμών · in Greek · Open ↗ · Archived copy
Every figure in the text links to its source. Our own calculations are marked as such. Translations from Greek are ours. Archived copies are snapshots saved on the Internet Archive when we published.
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