Legal due diligence and purchase of property in Greece, for individuals, companies and investors.

The checks, in order

The checks we run before a purchase follow this order. Some apply to every purchase; others depend on the property and its location.

• Title and the Cadastre: who owns the property and what weighs on it.
• Building legality: whether there are unauthorised constructions or uses, and whether they are excepted or regularised.
• Forest map, for land and rural or wooded locations.
• Seashore and beach zone, for property near the sea.
• Antiquities, for property in or near an archaeological site or monument.
• The seller's certificates: the ΕΝΦΙΑ certificate, the energy performance certificate (ΠΕΑ) where required, and the transfer tax declaration.
• Existing leases, for let property, hotels and commercial property.
• Your Greek tax number (ΑΦΜ) and any restriction tied to the property's location.
• Buying through a company: the special real estate tax.
• Notarial deed, preliminary contract and payment by bank means.
• Registration in the Cadastre or the land registry.

Title, the Cadastre and the ΚΑΕΚ

The first check is legal, not physical. We search the records of the Hellenic Cadastre (Ελληνικό Κτηματολόγιο) and, for the earlier history or where the Cadastre is not yet fully operating in the area, the books of the old land registry (υποθηκοφυλακείο). Searching these records and checking titles is part of a lawyer's work under the Code of Lawyers (Law 4194/2013, art. 36), and a lawyer can certify ownership, encumbrances and claims on a property.

Each property in the Cadastre has its own cadastral record (κτηματολογικό φύλλο), which shows the owner and the other rights registered against it and is linked to the cadastral diagram, and a code number, the ΚΑΕΚ (Κωδικός Αριθμός Εθνικού Κτηματολογίου). Cadastre entries are presumed accurate, but the presumption can be overturned by a court judgment, so we also read the titles behind the record. Where the area is still at the stage of posting the cadastral data, a certificate of the property being surveyed (Πιστοποιητικό Κτηματογραφούμενου Ακινήτου) must be attached to contracts in that period.

Building legality: αυθαίρετα and the engineer's certificate

Αυθαίρετα are unauthorised constructions and unauthorised changes of use. Under Law 4495/2017, art. 82, the transfer of a property on which there are such constructions or uses is prohibited and absolutely void, unless they fall within an exception or have been regularised. Every deed of transfer therefore attaches a solemn declaration by the owner and a certificate from an engineer (βεβαίωση μηχανικού) stating that there are none, or that those which exist are covered (art. 83).

The certificate is the engineer's statement. If it is inaccurate, the validity of the transfer can be put in question. For an older or extended building, or a hotel or commercial building with later works, we have the permit and plans reviewed by an engineer acting for you before the deed.

Forest map, seashore and antiquities

For land and for rural or wooded locations, we check whether all or part of the land appears on the forest map as forest land. Once the map is ratified, a sale of such land is void unless it is accompanied by a certificate of the local Forestry Directorate confirming the character of the land, which the notary attaches to the deed; where an objection or a request to revise the map was accepted, a copy of that decision is attached instead (Law 3889/2010, art. 20(4) and (5), as amended by Law 5299/2026, art. 93).

Near the sea, we confirm whether the seashore (αιγιαλός) boundary and, where one has been set, the beach zone (παραλία) boundary have been determined for the area and where they run in relation to the plot and its buildings (Law 2971/2001). In or near an archaeological site or a monument, the competent service of the Ministry of Culture is asked whether the property is affected and what approvals any works would need (Law 4858/2021).

The seller's certificates and the transfer tax declaration

Before the deed the seller has to produce, among others, the ΕΝΦΙΑ certificate: the notary may not draw up the deed unless it is cited and attached (Tax Procedure Code, Law 5104/2024, art. 60). For a sale it confirms only that the property was included in the ΕΝΦΙΑ declarations for the five years before the transfer, not that the tax was paid. Where required, the seller shows the buyer the energy performance certificate (ΠΕΑ) of the building or unit and hands it over (Law 4122/2013, art. 12). The notary may not draw up the deed without the transfer tax declaration, and the property details in it must match the deed (Law 5219/2025, art. 50(11)).

Tax number, location restrictions and payment

The buyer needs a Greek tax number (ΑΦΜ): the application to register the buyer as the new owner at the Cadastre must state it (Law 2664/1998, art. 14). AADE offers an online application for residents abroad. In some border areas of Greece a purchase may need prior approval, depending on the location and the buyer (the governing law is Law 1892/1990), so we check the property's location and the buyer's position before you commit.

The price, including any advance on it, must be paid only by bank means. A notarial or private document, including a preliminary contract, that records payment in cash, or does not record payment by a bank instrument, is void and cannot be registered (Law 3842/2010, art. 20(8)). We plan the payment route early, because opening a Greek bank account from abroad takes time.

Buying through a company

Companies and other legal entities with rights of ownership or usufruct in property in Greece pay a special annual tax of 15% on its value, unless an exemption applies (Property Tax Code, Law 5219/2025, art. 18(1)). The exemptions depend, among other things, on whether the company is listed, whether its gross revenue from business activity in Greece in the previous tax year exceeds its gross revenue from property, and whether its shares belong to individuals, or it declares the individuals they belong to, who must have a Greek tax number (art. 18(2) and (3)). Companies seated outside the EU can qualify on the same conditions unless they are seated in a non-cooperative state (art. 18(4)), and whoever relies on an exemption must prove it (art. 18(5)).

We review this before the buying vehicle is chosen, together with the company's ownership chain, and form the Greek company where one is needed. We do not estimate tax amounts on this page; they depend on the property's value and the structure.

Preliminary contract, deed, power of attorney and registration

Contracts that create or transfer rights in real property must be made before a notary (Civil Code, art. 369). A preliminary contract takes the form required for the final contract (art. 166), so for real property it too is notarial. Unless agreed otherwise, a deposit (αρραβώνας) covers the damage from non-performance: the party at fault loses the deposit given or returns double the deposit received (arts 402 and 403). We review the documents and act on your side.

A power of attorney takes the form required for the act it covers (art. 217), so a power of attorney to buy property must be notarial. It can be signed at a Greek consulate, or before a notary where you live with an apostille under the 1961 Hague Convention (or consular legalisation if your country is not a party). We usually suggest signing it after the title check, so that it can name the property and the seller.

After signing, the deed must be registered; until then ownership does not pass (arts 1192 and 1198). In Cadastre areas the deed is entered in the property's cadastral record (Law 2664/1998, art. 12). The application can be filed by the notary who drew up the deed, by your lawyer, or by an attorney holding a notarial power of attorney (art. 14).

How long a purchase takes

There is no fixed period. The timing depends on the state of the title and the Cadastre record, on whether the engineer's review finds works that need regularisation, on the certificates the seller has to obtain, on any approval the location requires, on the buyer's tax number and payment route, and on the registration after signing. We give a timetable for the specific property once the title check is done.

The checks as a public tool

The same ordered checks are available as the firm's public MCP tool property_purchase_checks, at https://www.latsoudislaw.com/mcp, for use with AI assistants. Given the type of asset, the buyer and features such as proximity to the sea, a rural or wooded location, an archaeological area or existing tenants, it lists what to check and the law that governs each check. It is a list of checks, not a review of any property: it never says that a property is clear.

How L+A works

The work is led by senior lawyers of the firm, from the headquarters at EL-PA Manor, 3 Akti Miaouli, Piraeus, and from the office in Alimos, Athens. We work in English and Greek and exchange documents by email, so buyers abroad can follow each step without travelling. Scope and fee are agreed in writing with each client before work starts.

Reviewed

This page was reviewed on 11 November 2026. It describes the firm's work and is general information, not legal advice.