Verbatim from Public Information distributed by:
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The Embassy of the United States of America
Athens, Greece
 
 

 
Purchase of Property in Greece

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The Embassy advises Americans to consult a lawyer for current legal information pertaining to the location of property, ownership titles, taxed, etc.
 



 

Purchases in "Border Areas":

The purchase of property or other property transactions by foreigners in certain parts of Greece known legally as "Border Areas" (but which include may islands and other areas further from the border) is prohibited by a series of laws and their subsequent amendments.  Persons or legal entities of Greek nationality and of Greek origin including Cypriots as well as persons or legal entities having the nationality of one of the countries -- members of the European Communities, may apply for a waiver of the prohibition; in their application they must state the purpose for which they plan to use the real estate.  The application is submitted to a committee which is established at each Nomarcy.  The committee consists of the  Nomarch, who is presiding, and a representative from each of the Ministries of National Defense, National Economy, Public Order and Agriculture, respectively.  For persons or legal entities having the nationality of third countries, a waiver of the restriction can be effected by decision of the Minister of Defense.  Property transfers which are contrary to law are invalid.  Establishment of ownership rights is not subject to restriction if the property is claimed through inheritance.
 


Tax of Transfer of Property:

A transfer tax is assessed on the value of the property in accordance with the property value tables established by the Ministry of Finance.  In areas where such tables have not yet been established, the property value is appraised by the local tax authorities.  The method of assessment may differ depending on the type of transfer, i.e., purchase, donation, inheritance, etc.
 
 

 
 Re-Export of Funds:

According to Decision No. 393 of June 10, 1988 by the Bank of Greece, aliens (either persons or legal entities) who are permanent residents of countries outside the European Economic Community and who import just for the purpose of purchasing or erecting buildings in Greece may re-export the proceeds of the sale of such property, provided that:
 

Persons who become owners of such property due to inheritance or through donation effective upon the donor's death, also have the right to export the proceeds of the liquidation of such property, provided that at the time of such export they are permanent residents of foreign countries.


Note:

If both the buyer and the seller permanently reside outside Greece, a deed of transfer can be executed before a Greek consul and the amount agreed upon can be paid in foreign currency directly to the seller.  As long as the Greek consul is stated that neither contracting party is a permanent resident of Greece, the transaction is legal and the approval of the Bank of Greece is not required.
 
 
 


American Embassy
Athens, Greece
September, 1993