DE → GR

Immobilienkauf in Griechenland als deutscher Staatsbürger

German buyers have the smooth EU path into Greece: free movement, no 90/180 limit, no fiscal-representative requirement, and no need for a golden visa to live there. The deal turns on five practical points — the AFM tax number, the 3.09% transfer tax, annual ENFIA, the optional 7% pensioner regime, and how Germany treats Greek rental income under the treaty.

Last updated: 25. Mai 2026

1. The EU advantage

As an EU citizen you have free movement of capital and people: you can buy without a fiscal representative, live in your Greek home with no Schengen day-limit, and skip the golden visa entirely (it exists for non-EU buyers; you do not need it). Only border-zone or certain island land requires special permission — irrelevant for normal residential addresses.

2. AFM and the purchase mechanics

You still need a Greek tax number (AFM) to buy, bank and connect utilities, but as an EU national you can obtain it directly without a fiscal representative. The purchase completes at a Greek notary, with the deed registered at the land registry / cadastre (Κτηματολόγιο). A Greek lawyer running title and tax checks is strongly advisable — title quality varies, especially on islands and older rural plots.

3. Transfer tax (3.09%), ENFIA and closing costs

Resale property carries 3.09% transfer tax on assessed value; new-build VAT (24%) remains suspended through 2026, so 3.09% generally applies. Annual ENFIA runs roughly 0.1-0.5% of taxable value, with discounts for insured homes. Expect 7-10% all-in closing costs (notary, lawyer, agent, registry).

4. The 7% pensioner regime

Greece taxes relocating foreign retirees at a flat 7% on all foreign-source income for up to 15 years. For a German pensioner this can be attractive — but it requires moving tax residency to Greece, which has knock-on effects in Germany (you would generally cease German tax residency). It is a relocation decision; for a pure holiday home it does not apply.

5. The German tax side

Under the Germany-Greece double-tax treaty, income and gains from Greek real estate are taxable in Greece; Germany exempts them but applies Progressionsvorbehalt, so the exempt Greek income still raises the rate on your German income. Germany levies no recurring net-wealth tax, so there is no German wealth-tax drag on the Greek property. There is no restriction on moving euros from Germany to Greece within the EU.

6. Renting it out

Short-term letting is allowed with a registration number (AMA) from the Greek tax authority, but some buildings and municipalities restrict it and a national framework continues to tighten. Long-term rental income is taxed in Greece on a progressive scale (15-45%). Factor Greek income tax and the AMA rules into any rental-yield assumption before you count on holiday-let cash flow.

Häufige Fragen

Do German citizens need a Greek golden visa?

No. The golden visa is a residency route for non-EU buyers. As an EU citizen you already have free movement and can live in Greece without it, so there is no minimum investment threshold tied to residency for you.

Will Germany tax my Greek rental income?

It is taxed in Greece and exempted in Germany under the treaty, but it still counts toward Progressionsvorbehalt — raising the rate Germany applies to your German income. You generally still report it in your German return for that calculation.

Is the 7% pensioner regime worth it for me?

Only if you actually move your tax residency to Greece. It is a flat 7% on foreign income for 15 years, which can beat German rates for a retiree — but it means leaving German tax residency, so take advice before relocating.

Wenden Sie dies auf eine konkrete Immobilie an. Lassen Sie die Adresse durch das vollständige Outpost-Dossier laufen — der Abschnitt „Speziell für Sie“ wendet all dies auf eine reale Adresse an, inklusive realistischem Netto-Cashflow.