The simplification of the transfer of real estate and the limitation of bureaucratic procedures and transactions in the DOU is provided for by a circular of the governor of the Independent Public Revenue Authority, Giorgos Pitsilis, based on the provisions of Law 5036/2023, in force from March 28, 2023.

With the clarifications and instructions provided, taxpayers are facilitated in processing their cases.

Particularly:

  • The obligation of notaries to attach the certificate of article 105 of Law 2961/2001 to real estate transfer contracts with compelling reason is abolished.
  • The procedure for the withholding by the notary of the apportionable inheritance and donation tax during the transfer of real estate with compelling reason is abolished.
  • The liability of the last owner of an inherited property, to whom the property has been transferred by contract for onerous reasons, is abolished.
  • The cases of transfer of movable assets by banks, companies, other legal entities, etc. are expanding. with the withholding of inheritance tax, donations, parental benefits from these persons and its return to the tax administration.
  • The right of the State in cases of taxation of inheritances, donations, parental benefits and winnings from games of chance with a taxation period of up to 12/31/2008, for which a certificate of article 105 of law 2961/2001 is not required, is barred.
  • Matters of granting the certificate of article 105 of Law 2961/2001 are regulated in cases with a tax period from 1/1/2009 to 31/12/2014 and from 1/1/2015 onwards.