Introduction: What Happens After You Buy in Greece?

Buying property in Greece is just the beginning. As a foreign property owner, you’ll have several ongoing legal and tax obligations, even if you don’t live in the country full-time.

The most important one? The annual property tax (ENFIA) — and it’s your responsibility to declare and pay it every year.

In this guide, we explain your duties after buying a home in Greece — including ENFIA, E9 declarations, and other compliance steps every foreigner must follow.


🧾 What Is ENFIA – Greece’s Annual Property Tax?

ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is the national tax on property ownership in Greece. It applies to:

  • Homes

  • Apartments

  • Land

  • Commercial buildings

  • Shared ownership interests

If you own real estate in Greece on January 1st of any year, you are legally responsible for paying ENFIA for that year.


💰 How Much Is ENFIA?

ENFIA is calculated based on:

  • Surface area (in m²)

  • Zone value of the area (objective value)

  • Floor, age, and use of the building

  • Percentage of ownership (100% or partial)

Example Tax Estimate
80 m² Athens apartment €300–€500/year
120 m² in island region €400–€700/year
Vacant land €100–€300/year

📌 Use the official ENFIA calculator (in Greek) or ask us for a breakdown.


🧑‍💼 Who Pays the ENFIA Tax?

The registered property owner on January 1st is liable. In shared or co-owned properties, ENFIA is split based on ownership percentage.

✅ Even if you live abroad or rent out the property, you are still responsible for annual ENFIA payments.


🧾 E9 Form – Declaring Your Property

Every owner must submit the E9 form (part of your Greek tax declaration), which:

  • Registers your real estate holdings with the tax office

  • Allows the calculation of ENFIA

  • Updates property changes (additions, sales, inheritance, demolitions)

📝 E9 must be submitted online via the Greek TAXISnet platform. Borderless Lawyers handles this for non-residents.


🏦 How to Pay ENFIA as a Foreigner

ENFIA bills are posted online on the AADE portal (Greek tax authority). You can:

  • Log in with your Greek tax number (AFM)

  • Download the bill

  • Pay by bank transfer from your Greek bank account

  • Or pay through your lawyer via POA

💳 You can pay:

  • In full (for a small discount)

  • In monthly installments (typically up to 10)


⚠️ What Happens If You Don’t Pay?

  • 📌 Unpaid ENFIA triggers interest and penalties

  • 📌 It may block future property sales or transfers

  • 📌 The tax office can freeze your Greek bank account

  • 📌 Your property may face administrative enforcement in severe cases

⚠️ Even non-residents are fully liable. There are no exemptions for foreigners.


🧰 Other Ongoing Obligations for Foreign Property Owners

1. 🧾 Annual E1 Tax Return

If you own property, you must file an annual income tax return (E1) — even if you have no income in Greece.

2. 🔌 Utility Setup & Payments

You’ll need to maintain or connect:

  • Water (DEYA or municipal)

  • Electricity (DEI or private providers)

  • Waste and municipal fees

These can be managed remotely via POA.

3. 🏠 Insurance (Optional but Smart)

Home insurance is not mandatory, but highly recommended, especially for island or rural homes.


🌐 Rental Income & Tax Declarations

If you rent out your property:

  • You must declare rental income in Greece

  • You may owe rental income tax (15%–45%)

  • Short-term rentals (e.g. Airbnb) require EOT registration

📌 We offer rental tax filing services for foreign landlords.


🧮 Tax Residency & Worldwide Reporting

Owning property does not make you a tax resident in Greece — unless you spend more than 183 days/year there.

Still, property ownership may trigger:

  • CRS/automatic reporting to your home country

  • Income tax filings if you rent or generate Greek income

  • Local tax notices (ENFIA, municipal)


💼 How Borderless Lawyers Supports Foreign Owners

We offer full post-purchase support, including:

✅ E9 form submission and annual updates
✅ ENFIA tax calculation and payment
✅ E1 filing for tax compliance
✅ Utility setup and billing management
✅ Representation via POA for all paperwork
✅ Rental tax advice and Airbnb compliance


❓ FAQ – Greek Property Ownership Obligations

Q: Do I need to pay ENFIA if I don’t use the property?
A: Yes. ENFIA is due regardless of use, rental status, or occupation.

Q: Can Borderless Lawyers act as my tax representative?
A: Yes. We offer non-resident tax representation and manage all filings and payments.

Q: What happens if I inherit or sell the property?
A: The E9 must be updated, and new ownership registered. We handle inheritance and resale compliance as well.


🏠 Owning in Greece Should Be Easy — Not Stressful

Enjoy your Greek home without the paperwork headaches. With Borderless Lawyers, you stay 100% compliant — wherever you live.

👉 Book your post-purchase consultation now and let us handle ENFIA, E9, utilities, and more.

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