According to articles 1-13 L.4223/2013, as amended and applied, since 2014, EN.F.I.A. is imposed to all real estate properties that are in Greece, either leased or not, and belong to natural or legal persons on the 1st of January each year and irrespectively of any amendments that may occur during that year and regardless of the transfer of the title.
In particular, EN.F.I.A. is imposed to the following rights in rem:
• Full ownership
• Bare ownership
• Surface of the real estate property
EN.F.I.A. is also imposed to the following rights in rem or rights under contract law:
• Of Exclusive use
• Of... Continue reading