The E9 Tax Declaration Should Not Intimidate
Real Estate Owners in Greece

By Christos I. Iliopoulos, L.L. M.
Attorney at the Supreme Court of Greece, 
Master of Laws,
International and European Law

Many people all over the world who happen to own any kind of right over real estate property in Greece are lately concerned about a special tax declaration that they have to submit in Greece. Due to the fact that there are literally millions of Greeks who live outside of Greece, who do not have proper knowledge over the specifics of this E9 tax declaration, there is widespread confusion over what they need to do.

The tax authorities all over Greece, as well as lawyers and the Greek Consulates all over the world are receiving anxious calls from owners of immovable property in Greece, asking questions on how this form is completed, by whom, under what cost and what are the consequences of not submitting it on time.

First of all we must point out that all those who earn income in Greece from any kind of source (usually from rents), should have submitted the E9 form (if they have immovable property) by the end of May. However, if they have not done so yet, they should not worry. They are not going to lose their property. They should try to submit the form as quickly as possible and the consequence for their late action will be insignificant, meaning a fine from zero to 100 – 200 euros approximately.

There are people who theoretically earn income in Greece …without even knowing it! If someone has a house/apartment in Greece which is more than 150 square meters, he/she is technically 'earning" income and should have submitted the form by the end of last May.

Also, if someone owns land in Greece which has olive trees or other types of trees considered as providing a yearly profit, then technically he is earning income in Greece.

See other articles by Attorney Iliopoulos in the Greek Laws & Procedures section of the HCS archives, including pieces about citizenship and property law, among others.

If someone owns real estate in Greece, but does not earn income, nor has a house bigger than 150 s.m., nor land with "profitable" trees, then his deadline for submitting the E9 form is 15 July 2005.

Who can fill out these forms? Usually, accountants and lawyers can draft tax forms in Greece and submit them to the tax authority, if they have the proper authorization from the taxpayer. However, although accountants can draft the E9 form, I would say that this specific form (E9) requires legal knowledge which the accountants do not have. So, although the practice is that accountants submit some of the E9 forms, those who are most qualified to draft them and to solve special problems regarding titles, types of legal rights, etc. are obviously the lawyers.

Many people of Greek origin ask personnel of the Greek Consulates to draft the E9 form. This is almost impossible for them to do, since the civil servants who work at the Greek Consulates cannot cope with the volume and the technicalities of drafting the E9 form.

It should also be noted that even those who have inherited property in Greece and have not settled the inheritance yet (meaning they have not registered the title/deed in their name), also are obliged under the law to submit the E9 form, describing the real estate property that they have inherited.

Next year there will be no such 'blanket" obligation for submitting the E9 form. From now on, the E9 form will be submitted (usually within May of each year for the foreign residents) only by those who either obtain or sell/dispose of any kind of right over immovable property in Greece. If someone owns immovable property in Greece but his/her assets next year have not changed from what they were the year before, he/she does not have to submit the E9 form again.


Attorney at the Supreme Court of Greece
Master Of Laws
International and European Law

105 Alexandras Ave., Athens, 11475,

Phone/Fax: +30-210-6400282.
Mobile: +30-6932-775920


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