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N. KOLYDAS I.K.E

Accounting • Tax • Business Advisory

Property Acquisition • Transfer Tax • AFM • E9 • ENFIA • Greece

Property Acquisition in Greece for Foreign Companies

Find a Greek tax accountant for foreign companies acquiring real estate in Greece. A property acquisition is not only a notarial transaction. It can require Greek tax registration, buyer-side transfer tax coordination, ownership structure review, company documentation, AFM and myAADE access, E9 and ENFIA follow-up, Special Real Estate Tax review and post-acquisition tax compliance.

At N. KOLYDAS I.K.E., our accounting office supports foreign companies, investment vehicles and international groups that need the Greek tax and registration side of a property acquisition handled correctly from the beginning. This page is designed for companies that want a controlled tax route before they sign, pay, register or start exploiting the property.

Transaction Tornado We organise the tax, registration and post-acquisition obligations before the deal closes.
AFM
FMA
E9
ENFIA
Route A Foreign Company Buyer

For foreign legal entities acquiring Greek real estate directly and needing Greek tax registration support.

Route B Greek SPV Review

For investors considering whether a Greek company is better than direct foreign ownership.

Route C Transfer Tax Coordination

For buyer-side tax steps before signing, including transfer tax route and documentation consistency.

Route D Post-Acquisition Compliance

For E9, ENFIA, rental income, VAT, accounting and annual property tax monitoring after acquisition.

0 Years of accounting, tax and business advisory experience.
0 Accountants supporting Greek and cross-border tax cases.
3% Standard real estate transfer tax signal on taxable value.
360° AFM, transfer tax, E9, ENFIA, rental income and compliance support.
Find a property acquisition tax accountant in Greece

Here you will find tax support before the property transaction is completed.

A foreign company buying property in Greece should not approach the transaction only as a legal or notarial process. The tax route must be reviewed early: whether the buyer already has a Greek AFM, whether the ownership structure is clear, whether the transfer tax procedure is ready, whether the company documents can be used in Greece, whether a Greek SPV should be considered and what obligations will follow after the acquisition. The acquisition stage is where future tax problems are either prevented or created.

What we clarify before the acquisition proceeds

Our role is to organise the tax and accounting side of the transaction before the foreign company signs or completes the acquisition. This reduces delays, incorrect tax registration, missing authorisations, property data inconsistencies and post-acquisition compliance gaps.

Buyer tax registration Greek AFM, myAADE access, legal representative or tax representative route where required.
Transfer tax procedure Buyer-side transfer tax route, taxable value, filing coordination and timing before signing.
Ownership structure Direct foreign company ownership, Greek company route, branch route or SPV assessment.
Post-acquisition obligations E9, ENFIA, rental income, VAT, accounting, Special Real Estate Tax and annual monitoring.
Who is this service designed for?
This service is designed for foreign companies, investment vehicles, holding companies, real estate investors, international groups and non-Greek businesses acquiring property or real rights over property in Greece.
Is this a legal due diligence service?
No. This is a tax, accounting and compliance support page. Legal due diligence, title review, contract drafting and notarial work should be handled by the appropriate legal and notarial professionals. We coordinate the tax and accounting side of the acquisition.
Why should the tax route be reviewed before signing?
Because the buyer’s tax registration, transfer tax, company documentation, authorisations and property reporting route may affect timing, cost, documentation and future compliance. A review after signing is often too late to prevent avoidable issues.
Can a foreign company buy property directly?
In many cases, a foreign company can acquire property directly. However, the Greek tax registration route, ownership transparency, documentation, transfer tax, E9, ENFIA and Special Real Estate Tax exposure must be reviewed case by case.
Property acquisition route finder

Choose the acquisition route that matches the buyer and the future use of the property.

The correct route depends on whether the buyer is a foreign company, a Greek SPV, a branch, a holding entity or a company that will commercially exploit the property after acquisition.

Direct acquisition route

Foreign Company Acquiring Greek Property Directly

This route is suitable when the foreign legal entity wants to acquire property in Greece in its own name. The tax review should focus on Greek AFM, company documents, transfer tax, tax access, E9 and post-acquisition compliance.

  • Greek tax registration route for the foreign company.
  • Document and authorisation checklist before the deed.
  • Transfer tax and buyer-side tax coordination.
  • E9, ENFIA and annual monitoring after acquisition.
Submit Direct Acquisition Case
SPV route

Greek Company or SPV Before Acquisition

In some cases, a Greek company may be more practical where the property will be leased, operated, developed, financed or used as part of a wider Greek activity. The decision must be made before the transaction structure is locked.

  • Comparison of direct ownership versus Greek company route.
  • Company formation, banking and UBO implications.
  • Accounting, VAT and corporate tax consequences.
  • Future rental income or operating model assessment.
View Greek Setup Route
Income route

Acquisition Followed by Rental Income

If the property will generate rental income, the buyer should plan the annual filing route, lease reporting, accounting records and income tax obligations from the acquisition stage.

  • Rental income tax route review.
  • Lease reporting and income tax filing support.
  • E2 or corporate accounting route depending on owner type.
  • Ongoing E9 and ENFIA monitoring.
View Property Income Filing
Operating route

Acquisition for Short-Term Rental or Hospitality Use

Short-term rental, Airbnb-style use or hospitality activity may create additional registration, VAT, accounting and operating questions. The acquisition should be reviewed together with the intended use.

  • Review of short-term rental versus hospitality activity.
  • VAT and business activity risk points.
  • Greek company or branch route where needed.
  • Connection with property income and annual tax filing.
Review VAT Route
Correction route

Post-Acquisition Property Tax Cleanup

This route is suitable where a property has already been acquired and the foreign company needs to correct or organise AFM access, E9, ENFIA, property income reporting or annual compliance.

  • E9 and ENFIA consistency review.
  • Greek tax access and representative issues.
  • Property income filing route review.
  • Correction planning before future transactions or filings.
Request Property Tax Review
Greek property acquisition tax services

Support before the deed, during the transaction and after the acquisition.

Here you will find tax and accounting support for foreign companies acquiring real estate in Greece. The scope can be limited to acquisition-stage support or expanded to post-acquisition property tax, rental income and ongoing compliance.

01

Buyer Tax Registration

Review and support for Greek tax registration and tax access required before the acquisition.

  • Greek AFM route
  • myAADE access
  • Representative issues
  • Company data review
02

Transfer Tax Coordination

Buyer-side tax support for the real estate transfer tax procedure before the deed is signed.

  • Taxable value review
  • Transfer tax route
  • Payment timing
  • Document consistency
03

Ownership Route Review

Assessment of direct foreign ownership versus Greek company, SPV or other structure.

  • Foreign company buyer
  • Greek company route
  • Branch or PE considerations
  • Future income model
04

E9 / ENFIA Follow-Up

Post-acquisition support for property reporting and annual Greek property tax monitoring.

  • E9 reporting
  • ENFIA monitoring
  • ATAK consistency
  • Annual calendar
Acquisition tax alerts

Issues that should be checked before a foreign company buys property in Greece.

A Greek property acquisition by a foreign company can create tax and reporting obligations before signing, at completion and after the property is registered. These checks should be made before the transaction becomes difficult to correct.

01

Greek AFM and tax access

The foreign buyer may need Greek tax registration and access to myAADE before the transaction can proceed efficiently.

02

Transfer tax timing

Transfer tax is a buyer-side cost and should be coordinated before signing the notarial deed.

03

Company documents

Foreign corporate documents may require certifications, translations, powers of attorney and representative review.

04

E9 and ENFIA

After acquisition, the property must be monitored for E9 reporting and annual ENFIA property tax purposes.

05

Special Real Estate Tax

Legal entities owning Greek real estate may need review of Special Real Estate Tax exposure and exemption conditions.

06

Future use of property

Rental, Airbnb, hospitality, commercial use or development may create additional VAT, accounting or business obligations.

How we work

A structured route from acquisition planning to post-acquisition compliance.

The objective is not only to complete the acquisition. The objective is to ensure that the foreign company has the correct Greek tax route, pays the correct buyer-side tax, files the correct property data and understands the obligations that follow.

1

Case Intake

We collect buyer data, company country, property use, transaction stage and available documents.

2

Tax Route Review

We assess Greek AFM, transfer tax, ownership structure, E9 and post-acquisition obligations.

3

Document Map

We identify corporate documents, authorisations, tax access and certifications that may be required.

4

Transaction Coordination

We coordinate the tax-side steps with the buyer, lawyer, notary and relevant professionals.

5

Post-Acquisition Setup

We support E9, ENFIA, income tax, VAT or accounting route after the property is acquired.

Greek acquisition tax signals

Key tax points to review before completion.

The figures below are planning signals. They should always be confirmed against the exact property, buyer profile, contract route and tax year before relying on them.

3% Transfer tax signal Standard real estate transfer tax on the taxable value of the property.
3% Municipal levy signal A municipal levy is calculated on the main transfer tax amount.
E9 Property reporting Property acquisition or change must be reflected through the Greek property reporting route.
ENFIA Annual property tax Annual property tax monitoring starts after the acquisition is reflected in the Greek property system.
0

Acquisition Readiness

Most foreign company acquisition cases need tax route and document mapping before the transaction is ready for completion.

Readiness checklist

What should be clear before signing.

If these points are not clear, the acquisition should not move directly to completion. The buyer should first organise the Greek tax, property and post-acquisition compliance route.

Does the buyer have Greek tax access? AFM, myAADE access, authorisation and representative route should be reviewed before transaction steps.
Is the transfer tax route ready? The buyer-side transfer tax procedure, taxable value and payment timing should be coordinated early.
Is the ownership structure correct? Direct foreign ownership, Greek SPV, branch, holding entity or operating-company route should be assessed.
Are post-acquisition obligations mapped? E9, ENFIA, property income, VAT, accounting and Special Real Estate Tax review should be planned in advance.

Professional note

A property acquisition by a foreign company should not be treated as a simple real estate purchase. The tax registration route, buyer-side transfer tax, property data reporting, future income model and annual compliance obligations should be reviewed before completion.

Service deliverables

What our property acquisition support can include.

The exact scope depends on the buyer, country, property, transaction stage and intended future use. The objective is to provide a clear tax and accounting route before and after acquisition.

Pre-acquisition tax route assessment

We review the buyer, structure and transaction facts to identify the correct Greek tax route before completion.

  • Buyer profile review
  • AFM and myAADE route
  • Ownership structure assessment
  • Post-acquisition obligation map

Transfer tax and transaction coordination

We support the tax-side steps connected with the real estate transfer tax procedure and buyer-side documentation.

  • Transfer tax route
  • Taxable value coordination
  • Payment timing support
  • Communication with transaction professionals

E9, ENFIA and property reporting

After acquisition, the buyer may need support for Greek property reporting and annual property tax monitoring.

  • E9 property reporting support
  • ENFIA monitoring
  • ATAK and property data review
  • Annual deadline tracking

Post-acquisition income and VAT review

If the property will be leased or commercially exploited, we help define the next tax and accounting route.

  • Rental income route
  • Short-term rental review
  • VAT and business activity alerts
  • Ongoing accounting support

Why choose N. KOLYDAS I.K.E. for property acquisition tax support in Greece?

Our accounting office combines property tax support, foreign company tax registration, transfer tax coordination, E9/ENFIA monitoring, VAT review and ongoing accounting compliance. This matters because a real estate acquisition by a foreign company often becomes a recurring Greek tax and reporting project after the deed is signed.

26 years of expertise Long-standing professional experience in Greek accounting, taxation and business compliance.
Dedicated accounting team A structured office with a team able to support recurring property and company obligations.
Legal coordination Permanent legal support available for company, registry and documentation issues where required.
Foreign company focus Support for foreign companies, holding structures and international investors entering the Greek property market.
Pull-down case menu

Common acquisition scenarios we review.

Each acquisition case has different tax, registration, VAT, E9 and post-acquisition obligations. Open the relevant scenario below to see what usually needs to be checked.

A foreign company wants to buy property in Greece directly.
We usually review Greek AFM, myAADE access, company documents, transfer tax, buyer-side obligations, E9/ENFIA follow-up and Special Real Estate Tax exposure.
The investor is considering a Greek company before buying.
We compare direct foreign company ownership with a Greek company or SPV route, especially where the property will be leased, operated, financed, developed or used commercially.
The property will generate rental income.
We review the annual property income tax route, lease reporting, E2 or corporate accounting implications, E9/ENFIA consistency and whether VAT or business activity review is needed.
The property will be used for Airbnb or hospitality.
We review whether the future use is standard short-term rental, hospitality activity or broader business operation, and whether VAT, accounting or company setup issues arise.
The acquisition has already been completed but property tax issues remain.
We review E9, ENFIA, AFM access, property income filings, previous errors and correction routes before the next filing, lease, sale or restructuring.
Detailed FAQ

Questions foreign companies usually ask before buying property in Greece.

These questions help determine whether the first step should be Greek tax registration, transfer tax coordination, SPV review, property income review or post-acquisition compliance support.

Can a foreign company buy property in Greece?
Yes, a foreign company may acquire property in Greece. The exact route depends on the buyer’s country, company documents, representative structure, Greek tax registration, intended use of the property and transaction requirements.
Does the foreign company need a Greek AFM?
In many cases, the foreign company will need Greek tax registration or tax access before the acquisition and post-acquisition obligations can be handled properly. This should be checked before the signing process.
Who pays the real estate transfer tax?
The transfer tax is generally a buyer-side obligation. It should be calculated, filed and paid before the notarial deed is signed, subject to the exact facts of the transaction.
Should the property be acquired directly or through a Greek company?
There is no automatic answer. Direct ownership may be suitable in some cases, while a Greek company or SPV may be more appropriate when the property will be leased, operated, developed or connected with wider Greek business activity.
What happens after the property is acquired?
Post-acquisition obligations may include E9 reporting, ENFIA monitoring, property income filing, accounting records for legal entities, VAT review where applicable and annual tax compliance.
What is Special Real Estate Tax / EFA?
Special Real Estate Tax is a Greek property-related framework relevant to legal entities owning Greek real estate. It requires careful review of ownership transparency, exemptions and documentation. It should be assessed case by case.
Can you coordinate with lawyers and notaries?
Yes. Our role is to coordinate the tax and accounting side with the buyer, lawyer, notary and other professionals. We do not replace legal due diligence, contract drafting or notarial work.
What is not included in the standard acquisition support?
Unless separately agreed, the service does not include legal due diligence, title review, property valuation, brokerage, notarial fees, official translations, bank fees, special licences or ongoing accounting work beyond the agreed scope.

Planning to acquire property in Greece through a foreign company?

Submit the facts before the deed is signed. We will review the buyer’s tax registration route, transfer tax requirements, company documentation, ownership structure, E9/ENFIA follow-up and post-acquisition compliance obligations.

Let’s Talk!

Thinking of establishing a company? Are you looking for reliable partners to manage your accounting records or for tax advice?

Schedule an appointment by phone, and we will be delighted to discuss potential collaboration with you. 

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Operated by N. KOLYDAS I.K.E International Tax, VAT & Business Setup Services in Greece