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What Are the Legal Requirements For Selling Greek Real Estate In 2026?

Market Insights

09.06.2026

Selling property in Greece means meeting a clear set of legal requirements: the right documents, a notarial deed, settled taxes, and clean title. For owners living abroad, the difficulty is rarely the rules themselves. It is coordinating several Greek authorities from another country. Here is what the process actually involves, and where having a legal team on the ground changes things.

The Legal Landscape For Selling Property In Greece

Greece operates under civil law, which means every property transfer goes through a notary. Nothing changes hands without a notarial deed. Over the past few years the system has become more digital and more documentation-led, particularly around the Electronic Building Identity and cadastral registration. For sellers abroad this matters because the paperwork sits with several different authorities: the tax office, the municipality, the land registry or cadastre, and often an engineer. Missing or expired documents are the most common cause of delay. Getting them in order before you list is what keeps a sale moving.

What Documents Do You Need to Sell?

The documents most sales require:

  • Title deed and the ownership chain, showing how you acquired the property

  • Electronic Building Identity (Ηλεκτρονική Ταυτότητα Κτιρίου), prepared by a registered engineer, which includes the energy performance certificate

  • Tax clearance certificate from the tax office

  • Municipal tax clearance certificate

  • Cadastral diagram and topographical plan

  • Valid passport or ID, and your Greek tax number (AFM)

  • The Electronic Building Identity has been mandatory for all transfers since 2022, and you cannot complete a sale without it. The energy performance certificate inside it is valid for ten years.


The full list varies by property. Older homes, properties with extensions, or plots with boundary questions usually need extra documentation. Some certificates also expire and have to be refreshed, which is often what sets the timeline rather than the sale itself.

How the Greek Notary System Works

Property transfers in Greece involve multiple stages and interactions with different professionals and public authorities. These include legal review, technical documentation, tax declarations, and registration procedures. The notary traditionally prepares and formalizes the contract, while the collection of documents and coordination of administrative steps is often carried out by the parties and their advisors. The notary in Greece acts as a public official specializing in real estate transfers, responsible for drawing up the purchase deed and ensuring that the procedure complies with Greek law. To obtain notary services for property transactions in Greece, a public notary is appointed to formalize the sale contract into a notarial deed. During the property transfer, the notary drafts and authenticates the notarial deed, verifies the objective value of the property for tax calculations, and can provide official copies of the deed for legal purposes. Compared to other European countries, the notary’s role in Greece has been more limited so far. However, a new framework was recently introduced, according to which the role of the notary is significantly upgraded.

The “One-Stop Shop” Framework

Article 15 of Law 5293/2026 establishes the notary as the central point for the execution of property transfers. Within this framework, the notary is responsible for preparing the contract in agreement with the parties and coordinating the steps required for its completion. The notary is also enabled to retrieve necessary documentation directly from public authorities through interoperable systems. The documentation includes, among others, tax clearance certificates, insurance clearance certificates, the electronic identity of the property, and cadastral extracts.

Tax and Administrative Responsibilities

The law assigns the notary an active role in the handling of tax obligations related to the transaction. The notary submits the relevant tax declarations through the myPROPERTY platform, based on the information provided by the parties. The notary collects and remits the applicable taxes to the tax authorities, including transfer tax and, where applicable, inheritance, donation, or parental gift tax. The notary is also responsible for collecting and paying the fees required for the registration of the contract with the Land Registry or Cadastre.

Handling of Financial Transactions

In Greece, notaries do not hold escrow accounts and are not permitted to receive the purchase price. Instead, the buyer typically pays the seller directly. The buyer must pay the seller the agreed purchase price, usually via bank transfer or guaranteed check through a Greek bank. This process differs from many other countries where notaries may handle or hold funds. After the purchase deed is signed, the buyer is usually given a few days to complete the payment before the transaction is finalized. The notary’s role is to verify and document that the payment has been completed according to Greek property law.

Registration of the Transaction

Following the signing of the contract and the completion of the required payments, the notary submits the notarial deed for registration with the Land Registry or Cadastre through interoperable systems. This submission completes the formal process of transferring the property rights.

Implementation of the Framework

The provisions relating to the notary acting as a “one-stop shop” are not applied automatically upon publication of the law. According to Law 5293/2026, the commencement of this system is determined by a joint ministerial decision, which specifies the time of implementation, the technical details, and the scope of application. Until the issuance of this decision and the activation of the system, property transfers continue to follow the existing procedural structure.

Scope of the Reform

Law 5293/2026 introduces a more centralized model for the coordination of property transfers, compared to the existing structure. Under the current system, the parties and their advisors are responsible for collecting documentation, submitting declarations, and coordinating with multiple public authorities, while the notary’s role is primarily focused on drafting and executing the contract. Under the new framework, these administrative and procedural steps are concentrated to a greater extent within the notary’s responsibilities. The notary is designated to manage the preparation of the transaction, the retrieval of required documents, the submission and payment of taxes, and the registration of the contract. The reform does not modify the underlying legal and technical requirements governing property transfers, but changes how these requirements are coordinated and executed.

What You Actually Owe In Tax When You Sell

This is where sellers are most often misinformed, so it is worth being precise.


Transfer tax (3.09%) is paid by the buyer, not the seller. It is calculated on the higher of the objective value or the sale price. As a seller it is useful to know, because it affects the buyer's total budget, but it is not a cost that falls to you.


Capital gains tax on a property sale is inactive for now. For individual sellers it does not currently apply, so in a normal private sale you pay no Greek capital gains tax on your profit.


What you do need to settle as a seller is any outstanding ENFIA (the annual property tax) and municipal charges. These are confirmed through the tax and municipal clearance certificates the notary requires before signing.


VAT applies only to the first sale of a new build by a developer, so a typical resale of an existing home does not involve it.


If you are a tax resident of another country, you may still have obligations at home. Greece has double taxation treaties with many countries, so it is worth checking your position there with a local adviser.

Selling Without Being In Greece

Yes, you can sell remotely. A power of attorney lets your lawyer in Greece handle the sale on your behalf, so you do not need to travel for it. The power of attorney has to be notarised, and if it is signed abroad, apostilled under the Hague Convention and translated into Greek. You can also sign it at a Greek consulate, or at a Greek notary if you happen to be in the country. The document needs to spell out exactly what your representative can do: sell the property, negotiate the price, sign the deed, and handle the tax formalities. At Elxis, our in-house legal team prepares the power of attorney and acts for you through to completion, which is what makes a fully remote sale workable.

The Checks the Buyer's Side Will Run

Before completing, the buyer's lawyer confirms the property is clean. That means a title search at the land registry, a check for mortgages or other encumbrances, tax clearance, valid building permits, and the cadastral position. You can make this stage faster by having everything ready before you list. A complete document pack, with any boundary or permit questions resolved in advance, is usually what separates a smooth sale from a stalled one. It also gives the buyer confidence.

Key Takeaways

A compliant Greek sale comes down to four things: complete and current documents, the notarial deed, settled taxes and charges, and clean title. For owners abroad, a power of attorney covers physical presence, and a legal team on the ground covers the coordination. Allow time for document preparation, since refreshing expired certificates tends to be the slowest part. A straightforward sale usually runs over several months from first listing to signing, depending on the property and the market. If you are selling from abroad and want the legal side handled from start to finish, our legal team can take it on. Get in touch and we can talk through your situation.


Disclaimer: This article is for general information only and does not constitute legal or tax advice. For anything relating to your specific case, please consult a lawyer, accountant, or notary depending on your needs.

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