The process is getting easier real estate transfer With certificate revocation but also its gradual activation electronic system who implemented Ministry of Digital Governance. The tax administration has begun to cancel article 105 of the certificate of non-payment of inheritance tax when buying real estate.

The tax authorities have already been instructed not to issue gift, inheritance or parental benefit tax certificates in individual cases, which has reduced bureaucracy in property transfers. At the same time, the tax administration notifies the tax authorities and the control mechanism of the expiration of the State’s right (statute of limitations) to impose taxes on inheritance, gift, parental benefits and gambling profits in the case. – business basis (five years – ten years and fifteen years). Especially:

• The obligation of notaries to attach evidence of article 105 of Law 2961/2001 to contracts for the transfer of immovable property upon sale has been abolished. When drawing up a notarial document on the transfer of ownership of property or on the recommendation of rights in rem from the sale of property received as a result of death, gift or parental benefit, it is no longer required to attach evidence of Article 105 (in relation to non-payment of inheritance tax, gift or parental benefit ) in the contract, but the notary will indicate in the contract that the relevant declaration (inheritance tax, gift or parental benefit) is submitted by the creditor.

• The procedure for withholding by a notary a proportional tax on inheritance and gift upon the sale of property is cancelled. Now the debt is integrated into the total debt of tax awareness and therefore does not require notarial acts.

• The responsibility of the last owner of the inherited property, to whom this property has passed, is cancelled. In particular, it is established that the last owner of property subject to inheritance, gift or parental benefit tax is exempted from joint and several liability with the original responsible party. That is, the last owner (purchaser of the property) is no longer responsible for the payment of inheritance tax, gift or parental benefit that has been assessed against the seller of the property. The liability of the last owner remains in force in other cases and, in particular, when the last owner acquired the property as a gift or under a parental benefit agreement.

• Increasing cases of sale of movable property by banks, companies, other legal entities, etc. 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 no certificate of article 105 of law 2961/2001 is required, is prohibited. In particular, in cases where a tax liability arises before December 31, 2008, the right of the State to tax inheritances, gifts, parental benefits and gambling winnings expires. For the above cases, if any declarations (original or modified) on inheritance tax, gift and parental benefit are under consideration by the State Tax Inspectorate, which, as of 03/28/2023, have not been processed and used to draw up a notarial deed, no action on the part of tax authorities are not undertaken, and the relevant declarations are placed on file. Also, in the above cases, from March 28, 2023, an inspection order cannot be issued or an inspection can be carried out or tax assessment acts can be notified, and cases that may be in the process of a tax audit are registered.