Lee Tokouzis

A Greek property purchase passes through nine legal steps and, for a resale with clean title, completes in six to ten weeks from an accepted offer. The sequence is fixed by law: a tax number and bank account first, then the buyer’s lawyer, a preliminary agreement, due diligence on title and planning, payment of transfer tax, the notarial deed, registration at the Hellenic Cadastre, and the post-completion filings. The notary is mandatory and the lawyer is indispensable; the brokerage’s role is to bring the right property, hold the negotiation, and keep every party moving to the same date. Buyers new to Greece will find the eligibility rules in Can foreigners buy property in Greece?

Step 1. Tax number, bank account and representation

The buyer obtains a Greek tax identification number (AFM) from the tax office, in person or through a lawyer holding a notarised and apostilled power of attorney, and opens a Greek bank account through which the entire price will pass. Non-residents appoint a tax representative in Greece. With the power of attorney in place, the lawyer signs the preliminary agreement, pays the transfer tax and attends the deed on the buyer’s behalf, so a single visit to choose the property is enough.

Step 2. Offer, reservation and preliminary agreement

Once the price is agreed, the parties usually sign a private reservation agreement with a deposit of 5% to 10%, taking the property off the market while due diligence runs. In larger or staged transactions, a notarial preliminary agreement (prosymfono) binds both sides to complete on set terms and dates, with the deposit forfeited or doubled on default. Title passes only with the final deed, so the preliminary stage is where the buyer’s conditions are written in: planning compliance, delivery of permits, vacant possession, or a Golden Visa condition where relevant.

Step 3. Title due diligence

The buyer’s lawyer searches the Land Registry and the Hellenic Cadastre for the chain of title, mortgages, prenotations, easements, seizures and pending claims, and confirms that the seller holds the right being sold. On islands and in rural areas the search also covers forestry characterisation, since land classed as forest carries building restrictions, and archaeological or Natura 2000 designations where they apply. The lawyer also checks whether the property lies in a border area under Law 1892/1990, which requires committee approval for buyers from outside the EU and EEA.

Step 4. Planning and technical due diligence

An independent civil engineer reviews the building permits against what stands on the plot and issues the certificate of planning legality required for every transfer. Where deviations exist, they are regularised under Law 4495/2017 before the deed, at the seller’s cost unless otherwise agreed. The engineer also compiles the Electronic Building Identity, mandatory for all transfers since 2021, and confirms the Energy Performance Certificate. For villas, the review extends to swimming pools, boundary walls, terraces and outbuildings, the elements most often built beyond the permit.

Step 5. The seller’s certificates

The seller provides a tax clearance certificate, proof that ENFIA property tax has been paid for the past five years, a certificate that no municipal charges are outstanding and, for apartments, confirmation that building service charges are settled. The notary proceeds once this file is complete, which is why an organised seller shortens the timetable by weeks. Owners preparing a sale will find the seller’s side of the process in Sell with us.

Step 6. Transfer tax

Before the deed, the buyer files a transfer tax return through the tax authority’s myPROPERTY platform and pays 3.09% of the higher of the agreed price and the objective value. New-build homes sold while the VAT suspension runs, currently to 31 December 2026, pay the same 3.09% in place of 24% VAT. The government has announced a 15% rate for buyers who are nationals of countries outside the EU and EEA, expected from mid-2027 once legislated; a deed signed before the effective date pays the current rate.

Step 7. The notarial deed

The deed is signed before a notary public, who reads the contract into the record, verifies the identities, certificates and tax payment, and attaches the engineer’s documents. The price is paid by bank transfer or banker’s cheque at signing; cash payment for property has been prohibited since December 2023. Non-Greek speakers sign with a certified interpreter present or through their lawyer under the power of attorney. Buyers financing part of the price arrange the mortgage disbursement for the same day; the routes are compared in How to finance a villa purchase in Greece. Notary fees run at roughly 1% to 1.5% of the price plus VAT, by statutory scale.

Step 8. Registration at the Cadastre

Ownership becomes effective against third parties when the deed is registered at the competent Cadastral Office, usually within days of signing, at a fee of about 0.5% of the value. The lawyer collects the registration certificate and the certified copy of the deed, which together are the buyer’s proof of title for every later act, from utilities to resale.

Step 9. After completion

Within the following weeks the buyer files the E9 property declaration with the tax authority, transfers the electricity, water and municipal accounts, and, for a Golden Visa applicant, submits the residence application with the registered deed and proof of payment. From the following year the owner pays ENFIA annually and declares any Greek rental income, taxed in bands from 15% to 45%; new residents who elect the non-dom regime pay their flat tax on foreign income alongside. Short-term letting is registered with the tax authority and is excluded for Golden Visa properties. The practical side of the handover is covered in Transferring utilities to the new owner.

How long each stage takes

A resale with clean title and a prepared seller completes in six to ten weeks. A border-area approval adds three to six months and runs in parallel with due diligence. A new-build bought off plan follows the construction schedule, with staged payments against a notarial preliminary agreement. A Golden Visa application is filed after the deed and currently takes four to twelve months to a card, with the filing receipt giving the right to stay in Greece in the meantime.

Who does what

The lawyer conducts the searches, drafts the agreements and represents the buyer. The notary executes the deed. The engineer certifies the building. The tax adviser settles the holding structure and the buyer’s residence position. The brokerage identifies the property, including homes offered privately, negotiates, and coordinates the professionals to a single completion date. Greece Sotheby’s International Realty has walked international buyers through this sequence since 2016 and invites buyers to begin with the property, confident that the process behind it is well charted.

Frequently asked questions

What are the legal steps to buy a luxury property in Greece?
Tax number and bank account; appointment of a lawyer under power of attorney; reservation or notarial preliminary agreement; title search at the Cadastre; the engineer’s planning-legality certificate and Electronic Building Identity; the seller’s tax, ENFIA and municipal certificates; payment of 3.09% transfer tax; the notarial deed; registration at the Cadastre.

What legal steps follow purchasing a property in Greece?
The E9 property declaration to the tax authority, transfer of utility and municipal accounts, annual ENFIA payment, declaration of any rental income, and, for Golden Visa buyers, the residence application filed with the registered deed.

What is the timeline for acquiring a luxury villa in Greece?
Six to ten weeks for a resale with clean title and a prepared seller. Border-area approval for non-EU buyers adds three to six months; an off-plan purchase follows the construction schedule; a Golden Visa card follows four to twelve months after the deed.

Figures as of October 2026; the buyer’s own lawyer and notary confirm each step.