Property sale procedure in Greece. The Complete Guide to Buying and Selling Property in Greece

What procedures and documents are required for a property sale and purchase in Greece?

The sale and purchase of a property is a process that is best handled with the help of professionals. These professionals include attorneys representing both parties, a notary public, and typically an engineer appointed by the buyer. Below, we outline the essential documents and procedures needed for a successful property transaction. However, we always recommend working closely with qualified professionals throughout the process.

The required documents and procedures are divided into two main categories: those of the seller and those of the buyer. Let’s examine each separately.

Property sale procedure Greece

Required documents for the property seller:

1. Photocopy of ID card, Tax Identification Number (AFM), and Tax Office (DOY) of income
2. Title deed of ownership
3. Tax clearance certificate
4. Municipal certificate (TAP clearance) confirming that no Property Tax is owed for the property to be transferred (pursuant to Article 24 para.18 of Law 2130/1993, as amended by Law 4483/2017)
5. Official copy of the building permit, if the property was constructed after March 14, 1983; otherwise, notarized declarations from the parties with relevant content
6. Notarized declarations from the parties stating that the property is not located in a stream, seashore, protected habitat, beach zone, public domain, or archaeological site (according to Law 2242/1994)
7. Cadastral documentation, depending on the area:
   • a) If the property is in a region under cadastral survey, a certificate or extract from the National Cadastre (Hellenic Cadastre) must be attached
   • b) If the property is in a fully cadastral-registered area, a cadastral diagram and the registration sheet must be provided
8. If the ownership title is via inheritance, gift, or parental donation:
   • a) For titles after 31.12.1994: Certificate from the Tax Authority confirming declaration and payment of relevant taxes
   • b.1) For inheritance before 31.12.1994: Death certificate and seller’s declaration that no tax liability applies
   • b.2) For dowry, donation, or parental gift before 31.12.1994: Certified copy of the deed and a declaration that no tax liability is pending
9. Regarding building legality:
   • a) If there are no unauthorized structures:
     • Engineer’s certificate (Law 4495/2017) with property registration number (TEE), valid for two months
     • Seller’s notarized declaration confirming legality
   • b) If there are unauthorized structures:
     • Engineer’s certificate (Law 4495/2017) specifying the structures fall under exception provisions
     • Seller’s declaration affirming the above, both accompanied by cadastral topographic diagrams where required
10. ENFIA Certificate (property tax) showing the property was declared for FAP (2013) and ENFIA (2014–2017), or a declaration justifying absence of declaration for specific years
11. Energy Performance Certificate (EPC)
12. Social security clearance certificate, if the seller operates a business, is part of a company, or is obligated to pay contributions for newly constructed buildings

Required documents for the property buyer:

1. Police ID card or Passport
2. Proof of payment of the Property Transfer Tax (FMA) issued by the competent Tax Office. The notary prepares the property’s objective value declaration for this purpose
3. If the buyer qualifies for first residence tax exemption, they must submit:
   • a) Declaration stating no previous tax exemption has been claimed and that the buyer has no other full ownership property
   • b) Family status certificate
   • c) Copies of recent tax returns and certified E9 form
   • d) Certificate of plot suitability with a topographic plan from the Urban Planning Authority
   • e) Declarations that the property is not located in a stream, seashore, or beach area

Final Step:

After signing the deed, a copy must be filed at the Land Registry or Cadastral Office by the buyer or notary. This registration finalizes the ownership and allows the buyer to obtain the Certificate of Registration (Title Certificate).