Best Tax Lawyers in Vouliagmeni

About Tax Law in Vouliagmeni, Greece

Tax in Vouliagmeni is primarily governed by national Greek law and administered by the Independent Authority for Public Revenue, commonly known as AADE. Vouliagmeni is part of the Municipality of Vari-Voula-Vouliagmeni in the Attica region, so residents and businesses are subject to national taxes and certain municipal fees. Individuals, property owners, investors, landlords, company directors, and self-employed professionals all interact with the Greek tax system, often through the AADE online portal called Taxisnet. A Greek tax identification number known as AFM is required to work, own property, open a business, or file returns.

Because Vouliagmeni is a high-value coastal area, common tax matters include property purchases and sales, ENFIA property tax, rental income including short-term rentals, relocation and tax residency, and business or investment structuring. Tax laws are amended frequently, and compliance is increasingly digital through AADE myDATA e-books and e-invoicing, which makes local legal and accounting guidance valuable.

Why You May Need a Lawyer

Property transactions in Vouliagmeni often involve significant values and strict anti-money laundering checks. A tax lawyer can coordinate with the notary, engineer, accountant, and bank, confirm tax clearances, and optimize transaction taxes. When relocating to Greece, a lawyer can advise on tax residency, the 183-day rule, non-dom and special relocation regimes, foreign pension rules, and double tax treaties.

Landlords need help choosing between long-term leases and short-term platform rentals, registering with AADE where required, handling VAT implications if additional services are offered, and planning municipal and property taxes. Business owners and freelancers benefit from advice on legal form and corporate tax, VAT registration, myDATA digital books, payroll and social insurance, and withholding taxes on cross-border payments.

If AADE audits you, imposes penalties, or disputes deductions, a lawyer can represent you in the administrative audit, file an internal appeal with the Dispute Resolution Directorate, and if needed bring a case before the competent administrative courts within strict deadlines. Estate planning, gifts of real estate, and inheritance involving property in Vouliagmeni also warrant legal support due to formalities, valuations, exemptions, and filings.

Local Laws Overview

Tax residency and AFM. Individuals are generally Greek tax residents if they spend 183 or more days in Greece in a calendar year or if their center of vital interests is in Greece. Non-residents may appoint a tax representative. An AFM tax number is needed for filings, property transactions, and most official acts, and Taxisnet credentials allow access to AADE services.

Individual income tax. Greece applies progressive rates to employment and business income, with separate schedules for rental income and investment income. Certain credits apply through electronic payments and dependents. The solidarity contribution has been abolished in recent years for most taxpayers. Exact rates and thresholds are set by law and updated periodically, so always confirm the current scale before filing.

Rental income. Long-term residential rental income is taxed at progressive rental rates that differ from employment income. Short-term rentals through digital platforms require compliance with AADE rules, including registration in the Short-Term Rental Register and display of a registration number. If hosts offer hotel-like services such as daily cleaning and breakfast, the activity can be treated as business income and may trigger VAT and tourism levies. Local rules and building regulations must also be observed.

Property taxes and municipal fees. Owners pay ENFIA, the annual property tax, calculated on objective values and property characteristics. Vouliagmeni has higher zone values than many areas, which materially affects ENFIA and transfer taxes. Municipal levies, including the municipal real estate duty known as TAP and cleaning-lighting fees, are typically collected via the electricity bill for the property. Accommodation providers may be subject to the accommodation or resilience levy applied per night, which varies by property type and season.

Real estate transfers. Purchases of used residential property are generally subject to real estate transfer tax, with additional small surcharges. Some new constructions can be subject to VAT depending on the building permit date and any suspension policies in force. Capital gains tax on the sale of Greek real estate has been legislated but has seen repeated suspensions in recent years, so sellers must confirm the status in the year of sale. Notarial deeds, tax clearances, and cadastre registrations are mandatory parts of the process.

Corporate tax and VAT. The general corporate income tax rate is 22 percent. Dividends to individuals are generally subject to 5 percent withholding tax, while interest and royalties have separate withholding rates, subject to double tax treaties and EU directives. The standard VAT rate is 24 percent, with reduced rates for specific goods and services. Many businesses must register for VAT and comply with AADE myDATA e-books and e-invoicing. Non-compliance can lead to penalties and assessment of additional tax.

Social security. Social insurance contributions are administered by e-EFKA and are separate from income tax. Employers must register and withhold contributions, and freelancers pay contributions based on selected classes and income rules.

Cross-border and special regimes. Greece has an extensive network of double tax treaties. Special regimes include a flat tax regime for certain high net-worth new tax residents, favorable rules for qualifying foreign pensioners, and partial income exemptions for certain inbound employees or self-employed individuals, all subject to conditions and deadlines.

Yachting and maritime. Vouliagmeni has marinas and significant boating activity. Private leisure craft using Greek waters are subject to the TEPAI recreational craft fee. Operators, charter businesses, and owners should confirm VAT, customs, and passenger tax treatment where applicable.

Frequently Asked Questions

Who is considered a Greek tax resident if I live part of the year in Vouliagmeni

You are generally a Greek tax resident if you spend 183 or more days in Greece in the calendar year or if your center of vital interests is in Greece. Residents are taxed on worldwide income, while non-residents are taxed on Greek-source income. Double tax treaties and tie-breaker rules can override domestic rules in cases of dual residency.

How do I obtain an AFM tax number and Taxisnet credentials

You can apply for an AFM at the competent local tax office with identification and supporting documents. Non-residents can appoint a tax representative with a power of attorney. After obtaining an AFM, you or your representative can register for Taxisnet to file returns and manage taxes online. Many people complete this through a notary and accountant to streamline the process.

When are individual income tax returns due and how are they filed

AADE announces the annual filing window in spring, with deadlines typically falling in early summer. Returns are filed electronically via Taxisnet using the E1 form for personal income, E2 for rental income, E3 for business income, and E9 for property changes. Payment is usually in monthly installments, with options for bank installment plans as well.

How is rental income from a Vouliagmeni property taxed

Long-term residential rental income is taxed at progressive rental rates and reported on the E2 form. Short-term platform rentals require registration with AADE and correct listing of the registration number. If you provide additional services similar to hotels, the activity may be treated as a business with VAT and additional obligations. Municipal levies may also apply to accommodation providers.

What taxes and fees apply when I buy a property in Vouliagmeni

Common costs include real estate transfer tax for used properties, small municipal surcharges, notary and registry fees, and professional fees. Some new constructions may be subject to VAT depending on the building permit and any suspension policies in force. A lawyer will help you verify the applicable regime, conduct title and planning due diligence, and ensure all tax clearances are in order before signing.

What is ENFIA and how is it calculated

ENFIA is the annual property tax calculated based on objective values, property area, age, floor, frontage, and zone coefficients. Vouliagmeni has higher objective values that increase ENFIA compared to many areas. ENFIA is assessed by AADE and can usually be paid in monthly installments. Exemptions and reductions exist for qualifying taxpayers and properties.

Do I need to register for VAT for my business in Vouliagmeni

Businesses making taxable supplies in Greece generally must register for VAT. Some activities are exempt, and small business regimes or thresholds can apply, but once you make taxable supplies you typically need a VAT number. Registered businesses must charge VAT where applicable, file periodic returns, and comply with AADE myDATA e-books requirements.

How is foreign income taxed and how do double tax treaties help

Greek tax residents are taxed on worldwide income, but double tax treaties can provide relief by assigning taxing rights and allowing foreign tax credits. Documentation of foreign taxes paid and residency certificates are often required. Non-residents are taxed only on Greek-source income, subject to treaty relief.

How are companies and freelancers taxed and what is myDATA

Companies pay corporate tax at 22 percent on profits and may distribute dividends subject to withholding tax. Freelancers and sole traders are taxed under individual rules on business income and must pay social insurance. AADE myDATA is the electronic bookkeeping platform that requires digital transmission of revenue and expense data, and e-invoicing is encouraged or required depending on the case.

What should I do if I receive an audit notice or penalty from AADE

Act quickly. Gather records and consult a tax lawyer and accountant. You can submit explanations during the audit and, if assessed, file an internal appeal to the Dispute Resolution Directorate within strict deadlines, commonly 30 days if you are in Greece. Payment in installments may be available while you challenge the assessment. If the internal appeal is denied, you can bring a case to the administrative courts within the statutory deadline.

Additional Resources

Independent Authority for Public Revenue AADE - National tax administration responsible for registration, returns, VAT, audits, ENFIA, and the Taxisnet and myDATA systems.

Ministry of Finance - Sets fiscal policy and tax legislation, publishes circulars and explanatory guidance.

Municipality of Vari-Voula-Vouliagmeni - Handles municipal fees such as cleaning-lighting charges and municipal real estate duty TAP that appear on electricity bills, and local business levies.

Hellenic Cadastre and local Land Registry - Registers real estate rights and encumbrances, required for property transactions and mortgages.

Notaries of Greece - Notaries draft and execute property deeds, inheritances, and corporate acts, and coordinate required tax clearances.

Athens Bar Association - Professional body for lawyers serving Attica, useful for verifying legal practitioners.

Economic Chamber of Greece - Professional registry for accountants and tax advisors who often work alongside lawyers on filings and compliance.

e-EFKA - National social insurance entity for employer and freelancer contributions, registration, and compliance.

Dispute Resolution Directorate - AADE internal review body that hears administrative tax appeals before court litigation.

Greek National Tourism Organization and relevant tourism authorities - Oversee licensing and rules for accommodation providers where applicable to short-term rentals offering services.

Next Steps

Clarify your objectives. Determine whether you need help with residency and relocation, a property transaction, a rental activity, starting a business, or handling an audit or penalties. The facts drive the applicable tax rules and filings.

Assemble key documents. Gather identification, AFM details, residency and visa documents, property titles and cadastral extracts, lease agreements, invoices, bank statements, and prior tax returns. Good documentation speeds up advice and compliance.

Engage local professionals. Retain a tax lawyer in Attica familiar with Vouliagmeni issues, and coordinate with a licensed accountant. If buying property, add a notary and engineer for legal and technical due diligence. For businesses, you may also need a corporate service provider to handle GEMI registration and VAT set up.

Check the current year rules. Confirm the latest income tax scales, ENFIA coefficients, VAT rules for your activity, any short-term rental requirements, and whether real estate capital gains or VAT on new builds apply in the year of your transaction. Laws change often.

Plan filings and deadlines. Register for AFM and Taxisnet if needed, diarize the annual income tax filing window, ENFIA installments, VAT returns, payroll submissions, and any municipal fee updates tied to the electricity bill. Non-compliance leads to penalties.

Address disputes promptly. If you receive an audit request or assessment, act within the stated deadlines to preserve your rights. A lawyer can prepare submissions, negotiate installment plans, file an internal appeal with the Dispute Resolution Directorate, and represent you in court if necessary.

This guide is for general information only and is not legal advice. For advice tailored to your situation in Vouliagmeni, consult a qualified Greek tax lawyer and accountant.