Property Transfers: Which Supporting Document Is Abolished and What Changes in the Procedures

New interventions aimed at reducing red tape in property transfers are creating a more flexible framework for citizens, professionals and the tax administration. The changes affect sales and purchases, parental gifts and inheritances, and they also provide facilitation even for properties burdened by seizure.

According to the Ο. 3014 /17-04-2026 Circular of the Greek Tax Authority (AADE) the objective of these measures is to speed up transactions, reduce the number of supporting documents and make procedures more functional. In this context, the notary public now takes on a more central role, effectively operating as a one‑stop service for collecting documents, submitting declarations and completing the transfer.

Click Here to read the Greek version of the Article.

Among the most important changes is the abolition of the obligation to attach a topographic diagram to property transfer deeds in areas where the Cadastre has been completed, provided that the property boundaries do not change. This provision reduces administrative costs and significantly simplifies the process, without undermining legal certainty, since the key elements of the property already derive from the Cadastre.

At the same time, the new framework introduces the possibility of drafting a deed for a property acquired through inheritance, donation or parental gift even without attaching a specific certificate, on the condition that the relevant tax declaration is submitted simultaneously with the property transfer tax declaration. In this case, the notary public withholds the tax due and remits it to the Tax Administration, facilitating completion of the transaction and reducing delays.

Photo: doidam10 | Canva Premium

Particularly important is the new provision for lifting a seizure imposed by the Tax Administration when a property is to be transferred for a consideration (sale price). The seizure may be lifted under specific conditions, with the key requirement being that part of the sale price is withheld to settle the debt. This amount cannot be less than 25% of the outstanding debt balance. If the sale price fully covers the debt, the corresponding amount is withheld and the seizure is lifted. The provision seeks to offer a way out for “frozen” properties while also improving the collectability of tax claims.

The Notary Public in a More Active Role

A core element of the new framework is the upgraded role of the notary public. Under the one‑stop‑shop model, the notary will be able to retrieve supporting documents through interoperability with public services, complete the relevant declarations on the myPROPERTY platform and remit the taxes and fees connected to the transaction.

In addition, the framework provides for the possibility of handling the sale price through a dedicated escrow account, strengthening the security and transparency of transactions. The direction is clear: fewer steps, fewer in‑person visits for citizens and faster completion of transfers.

Socially Oriented Measures as well

The same legislative package also includes a socially oriented provision under which Central Government entities do not file legal remedies against court decisions awarding compensation for mental anguish or moral harm in cases of particular social significance. These are situations where, due to unlawful acts or omissions by state bodies, deaths or health damage occurred, such as major disasters, accidents in public infrastructure or terrorist attacks.

Amounts awarded in such cases are characterised as tax‑exempt, non‑seizable and not subject to set‑off against debts to the State or social security institutions.

The Key Takeaway

These interventions do not merely change individual procedural steps; they aim to shape a more practical framework for property transfers. Abolishing specific supporting documents, strengthening the notary’s role and enabling the use of properties that previously stalled due to tax or inheritance obstacles indicate the direction of reform.

What remains is for the new measures to be implemented in practice with speed and consistency, so that the reduction of red tape is reflected meaningfully in everyday transactions.

Original Piece: www.capital.gr