For decades, Greece’s tax legislation—particularly in the area of movable and immovable property taxation—has been marked by complexity, fragmentation, and limited practical applicability. Outdated laws burdened by numerous amendments, conflicting provisions, and archaic terminology have created a legal environment that is often unclear, making compliance difficult for both taxpayers and public institutions.
To address this issue, the Ministry of Finance is moving forward with the adoption of a Unified Property Tax Code—a comprehensive and structured legal framework aimed at streamlining all legislation related to property taxation. This includes taxes on real estate, property transfers, inheritances, gifts, and gains from games of chance.
Until now, relevant provisions were dispersed across multiple laws, frequently revised in an uncoordinated manner. This legislative fragmentation led to inconsistencies and confusion, with many rules either contradicting newer regulations or remaining technically in force despite being outdated and rarely applied. As a result, determining what law actually applied often required extensive legal interpretation.
The situation was further complicated in recent years by the enactment of broader tax legislation, such as the Tax Procedure Code, which indirectly impacted property taxation. However, legacy provisions were not aligned with these developments, and many retained outdated language and procedures incompatible with modern administrative practices.
The new Property Tax Code, consisting of 124 articles, represents a major legislative reform. It repeals over 50 outdated articles and more than 200 obsolete provisions or phrases, and reorders the remaining content to ensure clarity, coherence, and ease of use. The overall volume of the legal text has been reduced by nearly half, making it significantly more accessible and user-friendly for both legal professionals and citizens.
A key feature of the Code is the clear distinction between permanent and temporary provisions, resolving a common source of confusion in the past. Moreover, the Code goes beyond technical tax matters and reflects broader institutional and societal changes. These include:
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The operational role of the Independent Authority for Public Revenue (AADE)
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Legal recognition of civil partnerships and children’s rights
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The transition from traditional land registries to cadastral offices
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Updates aligned with the country’s modern administrative divisions
This initiative marks a critical step toward legal simplification, transparency, and more effective governance in the field of property taxation.
