This year, thousands of Greek youths turning 18 will have their first encounter with the tax authorities, as they are required to file income tax returns for any actual or deemed income they may have acquired. The law stipulates that both 18-year-olds who earn income from employment or business activities and their adult dependent children must fulfill this obligation if they own property, vehicles, or have bank interest earnings. The only exceptions are those who did not have any income or taxable assets last year and were living with parents or relatives.