Αποτελέσματα Αναζήτησης
The initial timely Real Estate Transfer Tax returns located in areas where the system of objective property value determination applies, are submitted digitally through the IAPR’s myPROPERTY application by the notary (Dec. 1110/2022).
Real estate transfer tax issues are regulated by the provisions of the compulsory law 1521/1950 “on real estate transfer tax,” which was sanctioned by law 1587/1950, as amended to date and in force, and by the provisions of the Tax Procedure Code (v. 4987/2022) as amended to date and in force.
Real estate transfer tax. In any case of real estate transfer for consideration, a tax shall be levied on its value, and the purchaser shall be liable for its payment. Prior to the transfer contract being drawn up, the vendor and the purchaser shall submit a joint real estate transfer tax (FMA) return.
Real estate transfer tax: If the property was purchased before 2014, you may be subject to a real estate transfer tax instead of capital gains tax. This tax is calculated on the “objective value” of the property (an officially determined value based on location, size, and other criteria) rather than the actual sale price.
Any transfer of real estate which is not subject to VAT is subject to Real Estate Transfer Tax. The real Estate Transfer Tax rate applicable is 3% on the higher between market and objective value of real estate property.
6 Μαρ 2024 · Transfer tax applies to the acquisition of the legal or economic ownership of Greek real estate and is payable by the purchaser. The tax value of real estate is taxed at a rate of 3%. Where VAT is charged on the sale of a new building, the 3% transfer tax is not payable.
6 Μαρ 2024 · Specific real estate vehicles for Greek real estate. For more information on acquiring, holding, selling and transferring Greek real estate please visit the relevant articles of the RSM Greece Real Estate Tax Guide, or contact our trusted advisors.
