Selling property in Greece as a non resident has become significantly more streamlined, thanks to the rollout of digital registry platforms and the enhanced “One-Stop Shop” role of the notary. For non-residents, the process is manageable from abroad, provided you engage the right local professionals to handle the technical and legal requirements.
1. The Legal and Regulatory Framework
In Greece, a property sale must be formalized through a Notarial Deed (συμβόλαιο) and registered with the Hellenic Cadastre (Ελληνικό Κτηματολόγιο).
The Notary’s Enhanced Role
As of 2026, under the “One-Stop Shop” framework, the notary serves as the central coordinator for your sale. They are now empowered to retrieve most necessary documentation directly from public authorities through interoperable systems, including tax and insurance clearance certificates and cadastral extracts.
Power of Attorney (PoA)
You do not need to be physically present to complete the sale. You can grant a Power of Attorney to a lawyer or a trusted representative in Greece.
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Requirements: If you are outside Greece, the PoA must be notarized, Apostilled (if your country is a signatory to the Hague Convention), and translated into Greek by an authorized translator.
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Utility: A properly drafted PoA allows your representative to sign the final contract, handle tax filings, and manage bank transactions on your behalf.
2. Tax Obligations for Sellers
Greece’s tax landscape for private residential sales is favorable for sellers in 2026.
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Capital Gains Tax (CGT): For individual sellers, the capital gains tax on the sale of immovable property is currently suspended through December 31, 2026. In a normal private sale, you pay no Greek capital gains tax on your profit.
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Transfer Tax: This is generally 3.09% of the sale price (or objective value, whichever is higher) and is paid by the buyer, not the seller.
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Settlement of Debts: While you do not pay transfer tax, you must settle all outstanding ENFIA (annual property tax) and municipal charges (TAP). Your notary will require a tax clearance certificate (φορολογική ενημερότητα) to proceed with the signing.
3. Preparing for Sale: A Checklist
Preparation is the most critical step to avoid delays. Ensure you have the following ready:
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Electronic Building Identity (Ηλεκτρονική Ταυτότητα Κτιρίου): This is mandatory for all transfers. You must hire a certified engineer to prepare this, which includes the energy performance certificate (EPC).
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Property Documentation:
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Original title deed (Symvolaio Agorapwlhsias).
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Cadastral extract and topographic plan.
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Valid building permits or regularization certificates if any modifications were made.
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Tax Identification (AFM): You must have a valid Greek Tax Identification Number (AFM).
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Clearance Certificates: Proof of zero-debt status regarding municipal charges and national taxes.
4. Key Considerations for 2026
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Professional Representation: While the notary coordinates the process, it is strongly advised to hire your own Greek lawyer to conduct an independent title search and protect your interests, especially if you are based abroad.
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Digital Registry: Ensure your property is correctly identified in the new unified digital registry; discrepancies between paper records and the new system should be ironed out early.
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Double Taxation: While you may not pay Greek capital gains tax, check the double taxation treaty between Greece and your country of residence, as you may still have reporting obligations in your home country.
Disclaimer: Tax and property laws are subject to change. This guide is for informational purposes and does not constitute formal legal or tax advice. Always consult with a qualified Greek lawyer and tax professional regarding your specific circumstances.
Are you currently in the process of gathering your property’s legal documents, or are you looking for guidance on finding a representative in Greece to assist you?
