Buying property in Crete as a non-resident

Tax number, representation and preparation from abroad

Whether resident in Greece or abroad, a buyer needs a Greek tax identification number, known as an AFM. Access to Greek tax services, contact details and any legally required representation for steps taken in Greece should be organised early.

If the buyer will not travel for every stage, a specific power of attorney to a lawyer or another suitable representative may be considered. The exact powers, form of the document, Apostille or other authentication and official translation depend on the country of issue and the acts to be completed.

Legal and technical checks before paying a deposit

The title review examines ownership, the chain of transfers, mortgages, prenotations, seizures, pending claims and the records held by the Cadastre or competent registry. A reservation, preliminary contract or deposit should not be signed until refund conditions and the consequences of the due-diligence findings are clear.

In Crete, it is particularly important to confirm that the deeds match the property's actual location, boundaries and area. An engineer checks the building permit, unauthorised works, permitted use and restrictions that may arise under forestry, archaeology or coastal legislation.

• Title deeds and certificates of encumbrances
• Cadastral sheet, diagram and KAEK reference
• Building permit, plans and regularisation documents
• Survey, boundaries, access and permitted use

Transfer tax, deed and electronic transaction file

Before the final deed is signed, a property transfer tax return is filed and the tax is paid. The Greek tax authority states a basic rate of 3% of the taxable value, while any exemption or special case must be checked against the buyer's individual circumstances.

The notary coordinates the electronic transaction file and the required certificates. The purchase price, payment method and source of funds should be documented in good time because banks and regulated professionals apply identity and anti-money-laundering checks.

After completion

Ownership is completed in practical terms by registering the deed with the competent Cadastral Office and paying the relevant fees. The buyer should then confirm the cadastral registration and the correct reporting of the property in the Greek E9 tax record.

Buying a property does not by itself grant a right of residence in Greece. If the buyer is considering a residence permit or investment programme, that question should be reviewed separately before selecting the property and structuring the purchase price.