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NECESSARY DOCUMENTS FOR PROPERTY SALES
The vendor needs from the tax office:
- The existing property titles and the certificate from the Mortgage Registry Office
- Recent topographic plan of the land, signed and stamped by the engineer and according to the laws 651/1977
and 1337/1983 [only if the property is a plot with or without a dwelling or agricultural land within the controlled
urban zone (Z.O.E.)]
- Declaration of the vendor, verified by the tax office were the tax declaration is submitted, that the
property in question has not given the owners any income within the last five years. If the property has given some
kind of income to the owners, another certificate is necessary, stating that the income has been declared in the tax
declaration, according to the Greek law 2238/94, article 81.
- Declaration of the vendor, verified by the tax office were the tax declaration is submitted, that the
property in question has been declared in the special form for real estate E9 and that the vendor is not afflicted by
the law for owners of big estates, or, if the owner is afflicted by this law, another certificate is necessary
stating that the necessary declarations have been made and the taxes have been paid, according to the Greek law
2459/97, article 32.
- If the existing property title shows that the property has been acquired by the current owners by ways of
inheritance, donation or as dowry, the following documents are necessary:
- If the transaction has taken place
before 31.12.1984, for donations and dowries a copy of the family contract or a confirmation from the notary public
who signed the contract is needed, confirming that the contract was signed before the 31.12.1984 and that the tax
declarations made are valid; in cases of inheritance a copy of the death certificate confirming that the death
occurred before 31.12.1984 and a liability declaration of the heir that the tax declarations have been made and are
valid.
- If the current owner acquired the property after the1.1.1985, a certificate from the responsible tax office
is required, stating that all taxes for inheritance, donation or dowry have been paid, according to the Greek Law
118/1973 and with the alterations according to the Greek Law 2892/2001.
- Certificate from the city council that the property in question does not owe council taxes or duties
according to the Greek Law 2130/1993 (to obtain this certificate, a copy of the property title and the last bill from
the electricity company is required).
- Certificate from the city council the property is located in, that the property owner has declared the
ownership to the council, if the property is located in an area that has joined the town planning schedule according
to the Greek law 1337/1983 and the realization of the town planning has taken place after 25/11/1994 or has not yet
taken place. In any case where a property has joined the town planning schedule according to the law 1337/1983 and
the realization of the town planning has taken place, another certificate from the city council is necessary to
clarify the situation, as to weather or not the property owes money or land to the city (The above are necessary if
the property is a piece of land with or without dwellings).
- Liability Declaration of the vendor according to Greek Law 1599/84, that the law 2084/92 and the decision of
the Ministry of Employment F21/116/FEK 839/10-7-00 are not applicable, or, if they are applicable, a certificate to
show that no taxes are owed. If the vendor has a business or is shareholder in a company, or if he has another
building under construction on his name at the time of the transaction, a certificate from IKA (National Health
Insurance Organization) is necessary to show that he does not owe any fees to them.
- Certificate from the Land Registry Office and from the Ordnance Survey, confirming that the property has been
registered there according to the Greek Law 2308/85.
- Liability Declaration of the vendor according to the Greek Law 1337/1983 that the construction of the
buildings has taken place before 14/3/1983, or otherwise a copy of the building permit if it is issued after
14/3/1983 and a liability declaration of the vendor according to the law 1577/85.
- Written Permission of the Prefect according to the Greek Law 1892/1990 art. 2, if the property is located in
a classified area, e.g. close to the frontiers.
- If the property is a piece of agricultural land in a special zone for the development and the improvement of
land property (TOEB), a certificate from the local office of TOEB is necessary to confirm that the owners do not owe
to this office.
The purchaser needs:
- Before the undersigning of the final contract at the office of the Notary Public and having ensured the
signature of the vendor, the purchaser has to pay the transfer tax in the local tax office. A special declaration (in
3 copies) has to be filled in stating the exact amount of the taxes being paid. Together with this, a special form
showing the assessed value of the property in question, has to be presented. The Notary Public assists with the
declarations!
- If the purchaser is buying the first real estate on his/her name, under certain circumstances he/she can be
freed from the purchase tax. In this case, while filing the declarations for the transfer tax, he has to file as well
a liability declaration according to the greek law 1599/86 stating that he/she has no other real estate registered on
his/her name and attached to this a copy from the family register and a confirmation from the town planning office
that the land is a building plot according to current building regulation, together with the topographic plan of the
land. The transfer tax is calculated based on the price stated on the contract and is due on filing of the
declarations.
- Finally, on signing of the contract, you will be asked to sign several other declarations, e.g. to confirm
that the property is not too close to the sea shore, a stream, etc. After the contract has been signed, the purchaser
(or the notary public) takes a copy of the contract to the Mortgage Registry Office to obtain a certificate of the
new entry there.
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