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Inheritance taxes abolished, property holding tax introduced
The 2007 update of the Hellenic Stability and Growth Program 2007-2010, December 2007

A draft law, submitted to Parliament in December, reforms and simplifies property taxation and has two main elements.

First, it abolishes real estate inheritance taxes for close relatives. As with any transfer of real estate property, there will be a fee of 1% on the objectively defined value, instead. However, the acquisition of a first residence (up to 200 m2) is exempted from this transfer fee.

Second, a unique property holding tax is introduced, replacing a variety of taxes levied on real estate holding today. The rate is set at 0.1% for households and 0.6% for corporations. Again the primary residence of households is exempt, for houses up to 200 m2 with objectively defined value up to €300,000.

Monday October 23, 2017
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