The simplification of the transfer of real estate and the restriction of bureaucratic procedures and transactions in the PEI is provided for by the circular of the Governor of the Independent State Revenue Authority (AADE), Giorgos Pitsilis, pursuant to the provisions of Law 5036/2023 in force since March 28, 2023.

The clarifications and instructions provided assist taxpayers in handling their cases.

Especially:

• The obligation of notaries to attach the certificate of article 105 of Law 2961/2001 to contracts for the transfer of immovable property with a good reason has been abolished.
• The procedure for withholding by a notary a proportional tax on inheritance and gift when transferring real estate for a good reason is cancelled.
• The responsibility of the last owner of hereditary property, to whom the property was transferred under the contract for good reasons, is cancelled.
• Cases of transfer of movable property by banks, companies, other legal entities, etc. are expanding. with withholding tax on inheritance, gift, parental benefits from these persons and returning it to the tax administration.
• The right of the state in cases of taxation of inheritances, gifts, parental benefits and gambling winnings with a tax period up to 12/31/2008, for which the certificate of article 105 of law 2961/2001 is not required, is prohibited.
• Issues of issuing a certificate of article 105 of Law 2961/2001 are regulated in cases with a tax period from 01/01/2009 to 12/31/2014 and from 01/01/2015 onwards.

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