• Every natural person or legal entity with property rights in Greece in January 1st of each year should pay property tax.
• This tax is an annual fee estimated on the objective value of the property
Since January 1st, 2005, a declaration of property must be submitted electronically by any natural or legal person once; at any time any modification to their property status takes place (and/ or marital status for natural persons) (article 23 L. 3427/2005).
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