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.

OBTAINING A CRIMINAL RECORD CERTIFICATE IN GREECE - a Certificate of No Criminal Record (Criminal Record Certificate) is an official document issued by the Ministry of Justice of the Hellenic Republic. It attests to whether an individual has a criminal record within the territory of Greece. The certificate may be used both domestically and abroad, provided it has undergone the required legalization process.