New Edition: "Property Tax Code (Law 5219/2025)"

With Law 5219/2025 (Government Gazette A’ 130/18.7.2025), the Property Tax Code was established, marking a significant step towards the unification, simplification, and rationalization of the legal framework governing property taxation in Greece.

This edition includes exclusively the authentic and complete text of the articles of the new Code, as published in the Government Gazette, compiled and organized in a single, user-friendly format.

The Code, resulting from a systematic modernization effort, contains provisions that regulate:

• the declaration and assessment of property (movable and immovable),
• the determination of taxable value,
• as well as the imposition of taxes on ownership or transfer of assets.

Specifically, it consolidates and rephrases key legal texts of capital taxation, such as:

• provisions for the Property Registry and property statement (Law 3427/2005),
• provisions for determining property value (Law 1249/1982, Law 3842/2010),
• the ENFIA (Law 4223/2013),
• The Special Property Tax (Law 3091/2002),
• property transfer taxation (Law 1521/1950, Law 1587/1950, etc.),
• and the Inheritance, Gift, Parent-Child Gift Tax Code (Law 2961/2001).

At the end of the edition, there is an Appendix with two practical tables:

• Table of codified provisions (from Law 5219/2025)
• Table of codified provisions (of the previous legal regime)

This publication does not contain interpretative comments or analysis but is directed at legal professionals, tax consultants, public officials, and professionals who wish to have the official text of the new Code available, compiled, and readily accessible for application purposes, documentation, and legislative reference.

Scientific team ASTbooks
Page 286
ISBN: 978-618-209-121-0