Documentation Requirements for an Exemption for Trusts from the Special Tax on Real Property

In this note, the author discusses the Special Tax on Real Property, which is assessed annually on legal persons and legal entities holding immovable property (or rights in immovable property) located in Greece. In particular, the author examines the long list of exceptions to the tax and the documentation requirements for claiming an exemption, which were recently clarified in Decision A. 1089/2023 of the Governor of the Independent Authority for Public Revenue.