Owners must update their E9 properties list in Greece

Owners must update their E9 properties list in Greece By Christos ILIOPOULOS* Athens, 6 December 2025 If you have obtained or relinquished ownership of any immovable property in Greece in 2025, your E9 tax list must reflect this change. In other words, every property owner who purchased, sold, gifted or changed ownership status in any of his/her real estate properties in Greece, must make sure that the relevant property transaction done in 2025 is shown in the E9 list of properties kept by the tax authority for every tax payer and / or property owner. The update of the E9 list must have been completed by end of January 2026, so that the Greek tax authority can issue the ENFIA property taxes by March. Those property owners who have uploaded through their notaries the real estate transaction deeds at the MyProperty tax site, most likely will not have to do anything, as in most cases the system automatically makes the E9 changes to depict the new reality after the property transaction. This means that the E9 system in these cases will delete the property from the E9 of the owner who sold or gifted it, and will upload it in the E9 of the person who obtained its ownership. However, it is advisable that all persons who have taken part in a real estate transaction check their E9 list to make sure the latest transaction has been incorporated in the data base of the Greek tax authority and thus their E9 is updated and accurate. There are, however, other cases where the tax system will not make the change automatically and the property owners must make the E9 update on their own, or through their accountant or lawyer in Greece. First of all, those who inherit real estate property must include in their E9 the properties which belonged to the deceased and now belong to them. In order to know what exactly property right the heirs inherit and must upload in their E9 on line, the heirs must seek legal advice, to find out whether they inherit 100% of the real estate property of the deceased or an undivided share of it, and whether a Will is applied or the intestate succession system (no Will) kicks in. It must be noted that the heirs must upload the inherited properties in their E9 list by January 31st of the year following the passing of the deceased. If the deceased died in 2025, the heir must update their E9 with the inherited properties by 31st of January 2026. This must be done irrespective of the fact that the deed of acceptance of inheritance has not been signed at the notary’s office, yet. The heirs have a legal obligation to update their E9 with the inherited properties irrespective of whether a Will is about to be probated or not. If the Will is probated the same year the deceased died, the E9 next year will take into account the Will’s content. If, on the other hand, the Will has not been probated in the same year the deceased passed, the E9 of the heirs must be updated according to the intestate succession, meaning as if there was no Will, since a Will has not yet been probated. Once the Will is probated, the next year the E9 will be modified according to the Will. Many heirs live outside of Greece and have not settled the estate of a deceased for years, sometimes. Nonetheless, they must start the process of the settlement of the estate as soon as they can and the E9 changes will be done now, with a retroactive effect from the year which follows the year of the passing of the deceased. Any ENFIA taxes of years past will get minor increases but the entire ENFIA (property tax) dues are usually low, compared to the real value of the property the heirs inherit. In addition, the E9 will not be automatically updated in those few cases where the property transaction concerns properties outside the tax system which evaluates real estate. These properties which are not automatically evaluated by the tax system are usually located outside city, town or village plans and require special evaluation by the tax authority in every single case. The E9 is not automatically updated also in cases where the property transaction for various reasons, has not been filed on line at the MyProperty tax site, and the transaction tax filing has been done through the personal tax file of the taxpayer. The same applies in cases where the usufruct owner transfers the usufruct to the bare owner. Finally, the E9 is not updated automatically and the tax payer must make the change on their own in cases where the owner has built a house / construction on a plot, or where an additional floor has been added to a building, in cases where a building has been demolished, or in some cases where a legalization of building regulations violations has taken place. If the E9 tax list of properties is not updated so that each property right is outlined accurately, the property cannot be sold, gifted, inherited or transferred in general. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr