Immigration to Greece may appear straightforward: a pleasant climate, a European standard of living, and relatively affordable real estate. However, this apparent simplicity conceals a number of important legal nuances that should be carefully considered in advance.

In accordance with Article 21 §3 of Law No. 4172/2013, income derived by an individual from the sale of real estate may be classified as business income and is therefore subject to taxation as such. One of the key criteria is whether the transactions are carried out on a systematic basis.